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ACT2111: China Taxation (中国税务学): Home

Course Description

The course provides us with a fundamental understanding of the tax system in the People's Republic of China. It also aims to acquaint us with the tax regimes in China, including individual income tax, enterprise income tax, value-added tax (VAT) and consumption tax. Other essential topics include tax administration, transfer pricing and property-related taxes, value-added land tax, real estate tax and stamp duty. The concepts learnt in this course are essential for tax compliance and career development.

该课程使我们对中国的税收制度有一个基本的了解。它的目的是让我们熟悉中国的税收制度，包括个人所得税、企业所得税、增值税和消费税。其他基本主题包括税收管理、转让定价和与财产有关的税收，包括土地增值税、房地产税和印花税。本课程所学的概念对税收合规和职业发展至关重要。

Recommended Books

China Master Tax Guide

It is a handy desktop reference book covering the main tax issues in China and is easy to read and understand. The 14th edition of this guide provides an overview of the current Chinese tax system, Chinese tax laws and regulations, their application and new updates during the period covered by the title.

税法

注册会计师全国统一考试辅导教材

Recommeded Databases

Learning Outcomes

  • Understand the broad aspects of the taxation system in China.
  • Comprehend how taxation policy is formulated and applied in China.
  • Understand the main taxation law and practices extant in China, and apply the taxation principles in calculating the tax liabilities of individuals, domestic enterprises and foreign-invested enterprises.
  • Understand the effects of value-added tax, business tax, consumption tax, value-added land tax, real estate tax, customs duty and stamp duty for individuals and enterprises.
  • Recognise and analyse issues of current interest and debate in taxation.