Tax Framework

Course Coordinator: Wong Chun Yin, BBA(Hons) (CUHK); MAcc (CUHK); MCG (HKMU); CPA; ACG; HKACG(CS,CGP)

Course Developers: Patrick Ho, Consultant (Units 1, 2, 3 and 5) / Tse Woon-lam, Consultant (Unit 4)

Advisory prerequisite(s)
You are advised to have already studied ACT B861.

Aims
This course aims to provide learners with the knowledge and skills to effectively interpret tax statutes, analyse practical tax problems, and to apply the tax statutes and rules. It introduces learners to the current tax statutes, case laws, and major types of direct and indirect taxes in Hong Kong.

Contents
The course covers the following topics:

• Overview of taxation and tax administration
• Hong Kong salaries tax
• Hong Kong profits tax
• Depreciation allowances and property tax
• Personal assessment and stamp duty

Learning support
There will be five two-hour tutorials, and one six-hour day school.

Assessment
There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).

Equipment
Students will need access to a personal computer with an Internet connection.

Set book(s)
Ho, P. & Mak, K. (2023) Hong Kong Taxation and Tax Planning (21st ed). Pilot Publishing Company Ltd.