ACCT3006 Hong Kong Taxation (3 units)
- ACCT1005 Principles of Accounting I
- Medium of Instruction:
This course aims to introduce students the principles and administration of the income tax system of Hong Kong. This course discusses the general principles of taxation, property tax, salaries tax, profits tax, depreciation allowances, and personal assessment. It also provides students with basics of stamp duty. A brief introduction of general tax planning and mainland China taxation system is also included.
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