Certificate For Module (The Hong Kong Institute Of Chartered Secretaries Examinations Preparatory Programme- Hong Kong Taxation) - School Of Professional And Continuing Education, Hku
課程名稱: |
Certificate For Module (The Hong Kong Institute Of Chartered Secretaries Examinations Preparatory Programme- Hong Kong Taxation) - School Of Professional And Continuing Education, Hku |
|---|---|
院校名稱: |
香港大學專業進修學院 |
課程編號: |
23Z045429 |
範疇: |
金融服務業 |
上課模式: |
36 hours (Part-time) |
學費: |
4,050.00 |
入學要求: |
Be 21 Years Old Or Above |
課程大綱: |
1. An Understanding Of The General Concept Of The Hong Kong Taxation System (5 Hours) 2. The Taxation Of Limited Companies, Partnerships And Individuals Under Profits Tax, Including: (5 Hours) (I) Scope Of Charge, (Ii) Principles Of Assessment, (Iii) Ascertainment Of Profits, (Iv) Treatment Of Losses, (V) Depreciation Allowance, Including Detailed Computation, (Vi) Commencement And Cessation Of Business, (Vii) Change Of Accounting Date, (Viii) Special Business Including Club, Trade Association And Financial Institution. 3. The Taxation Of Individuals' Income Under Salaries Tax Including: (5 Hours) (I) Scope Of Charge, (Ii) Principles Of Assessment, (Iii) Ascertainment Of Net Assessable Income And Net Chargeable Income, (Iv) Personal Allowances. 4. The Taxation Of Income From Property Under Property Tax Including: (5 Hours) (I) Scope Of Charge, (Ii) Principles Of Assessment, (Iii) Ascertainment Of Net Assessable Income . 5. Election For Personal Assessment (3 Hours) 6. The Relevance Of The Three Separate Income Taxes To Management Decision-Making And Corporate Planning, Including Basic Principles Of The Following: (4 Hours) (I) Tax Planning For Individuals And Companies, (Ii) Tax Avoidance, (Iii) Anti-Avoidance Provisions, (Iv) Tax Evasion, (V) Investigation. 7. Stamp Duty (3 Hours) 8. Examination Technique (6 Hours) |
資歷架構級別: |
0 |