ACCT3161 2011-12 1st term Course outline

ACCT3161 2011-12 1st term Course outline - THE CHINESE...

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
THE CHINESE UNIVERSITY OF HONG KONG School of Accountancy ACCT 3161 - Taxation (First Term, 2011-2012) Instructor: K.S. Kwong Tel: 2609 7837 Email: kskwong@cuhk.edu.hk Teaching Assistant: Crystal Shiu Tel: 2609-7844 Email: crystals@cuhk.edu.hk Term Course: 3 Units Course Description This course will discuss the basic principles of the Hong Kong taxation system. Major topics include salaries tax, property tax, profits tax, personal allowances, personal assessment, and stamp duty. Course Contents 1. Introduction to the Hong Kong taxation system (Chapter 1) 2. Property Tax (Chapter 6) 3. Salaries tax: scope of charge (Chapter 2) 4. Salaries tax: income from office and employment (Chapter 3) 5. Salaries tax: expenses and deductions, personal allowances and tax computation (Chapter 4) 6. Salaries tax Part IV: husband and wife (Chapter 5) 7. Personal assessment (Chapter 19) 8. Profits tax :scope of charge and meaning of trade (Chapter 9 and chapter 10) 9. Profits tax : receipts (Chapter 11) 10. Profits tax : expenditures (Chapter 12) 11. Profits tax: computation of assessable profit (Chapter 13) 12. Stamp duty (Chapter 20) 13. Objections and appeals (Chapter 8) Learning outcomes Students will (1) understand the basic rules of Hong Kong Taxation, (2) compute the tax payable under different taxes, and (3) develop basic tax planning techniques Assessment scheme Assignment/Participation 20% Mid-term Test 40%
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 3

ACCT3161 2011-12 1st term Course outline - THE CHINESE...

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online