Advanced Taxation (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College
課程名稱: |
Advanced Taxation (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College |
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院校名稱: |
東華學院 |
課程編號: |
23Z099200 |
範疇: |
金融服務業 |
上課模式: |
42 (FT) |
為期: |
14 WEEKS |
學費: |
6,351.00 |
入學要求: |
Year 1 Entry: Have Obtained Level 3 For Chinese Language And English Language And Level 2 For Mathematics And Liberal Studies Plus One Elective/Applied Learning Subject At Level 2 (“3322+2”) In Hkdse; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Five Passes In Hkcee Including Chinese Language And English Language; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Level 2 For Chinese Language And English Language Plus Passes In Three Other Subjects In Hkcee; Or Satisfactory Completion Of A Pre-Associate Degree Programme (With Gpa 2.5 Or Above); Or For Applicants Who Are Holders Of The International Baccalaureate (Ib) Diploma, They Should Have A Minimum Of 28 Points And Fulfill The Following English Language Requirements: (A) Grade 4 Or Better In The Higher Level English Language (B Syllabus); Or (B) Grade 5 Or Better In The Standard Level English Language (B Syllabus); Or (C) Grade 4 Or Better In The Higher Or Standard Level English Language (A1 Or A2 Syllabus); Or (D) Grade 4 Or Better In The Standard Level English - Text And Performance; Or (E) Grade 4 Or Better In The Standard Level English -Literature And Performance (A1 Syllabus); Or Holding Equivalent Qualifications (Such As Meeting The Admission Requirements Of A Degree Programme Offered Outside Hong Kong); Or Mature Students At 25 Years Old Or Above With A Minimum Of 3 Years Relevant Working Experience. Year 3 Entry: Satisfactory Completion (With Gpa 2.5 Or Above) Of An Associate Degree Programme Or Higher Diploma Programme Of The Relevant Subject / Discipline; Or Holding Equivalent Qualifications. |
課程大綱: |
1. International Aspects Of Current Hong Kong Taxation Law And Practice: Taxation Of Non-Residents 1.1 Transfer Pricing (2 Hours) 1.2 Non-Resident (1 Hour) 1.3 Dipn 45 Relief From Double Taxation Due To Transfer Pricing Or Profit Re-Allocation Adjustments (1 Hour) 2. Introduction To Taxation In Mainland China 2.1 Comparison Of China And Hong Kong Tax System (1 Hour) 2.2 Major Types Of Tax In Mainland China (1 Hour) 2.3 Individual Income Tax And Corporate Income Tax (1 Hour) 2.4 Business Tax (1 Hour) 2.5 Value Added Tax (1 Hour) 2.6 Consumption Tax (1 Hour) 3. International Aspects Of Corporate Tax Planning 3.1 International Tax Planning – A Brief Introduction; Tax Havens (1 Hour) 3.2 Transfer Pricing And Other Income Shifting Techniques (1 Hour) 3.3 Dipn 46 Transfer Pricing Guidelines (2 Hours) 4. Salaries Tax Planning Techniques In Hong Kong 4.1 Review Of Hong Kong Salaries Tax (1 Hour) 4.2 Benefit In Kind In Salaries Tax Planning (1 Hour) 4.3 Issues And Techniques In Tax Planning With Respect To Salaries Tax (1 Hour) 5. Stamp Duty 5.1 Hong Kong Stamp Duty (1 Hour) 5.2 Group Relief And Exemption (1 Hour) 5.3 Stamp Duty Tax Planning (1 Hour) 6. Profits Tax Planning 6.1 Arrangement Of Source Of Profits Outside Hong Kong (1 Hour) 6.2 Basis Period (1 Hour) 6.3 Royalty Income From Non-Residents (1 Hour) 6.4 Year-End Profits Tax Planning (1 Hour) 7. Personal Assessment 7.1 Election For Personal Assessment (1 Hour) 7.2 Computation Of Total Income (1 Hour) 7.3 Computation Of Tax Payable (Husband And Wife) Under Personal Assessment (2 Hours) 8. Tax Anti-Avoidance 8.1 Tax Avoidance Law, General Anti-Avoidance Provisions Of Iro (1 Hour) 8.2 Section 61A, Section 16 And 17 (1 Hour) 8.3 Advanced Rulings (Dipn 13) (1 Hour) 8.4 Service Companies (1 Hour) 8.5 Limited Partnership Loss Relief (1 Hour) 9. Ethics In Tax Practice 9.1 Code Of Ethics For Professional Accountants (1 Hour) 9.2 Section 430 (Code Of Ethics) For Tax Practice (2 Hours) 10. Tax Investigations 10.1 Powers Of Ird To Seek Information And Search Warrant (1 Hour) 10.2 Outline Of The Process Of Investigation (1 Hour) 10.3 Method Of Quantification Of Understatement (1 Hour) 10.4 Field Audit (1 Hour) 11. Current Issues -Tax Reform 11.1 Oecd’S Action Plan On Base-Erosion And Profit Shift (1 Hour) 11.2 Hk Proposed Tax Reform Related To Base-Erosion And Profit Shift (1 Hour) |
資歷名冊登記號碼: |
11/001047/5 |
資歷架構級別: |
5 |