AC3252 - Accounting and Taxation Systems in the Chinese Mainland
Offering Academic Unit
Department of Accountancy
Course Offering Term*:
Semester A 2018/19
Semester A 2019/20 (Tentative)
|* The offering term is subject to change without prior notice|
This course aims to:
- describe the legal and regulatory framework of accounting and taxation in the Chinese Mainland.
- provide students with knowledge of value added tax, business tax, consumption tax, individual income tax, enterprise income tax, customs duty, land appreciation tax and tax administration.
- provide students with knowledge of contemporary accounting practice. It includes the institutional framework of accounting, accounting law, accounting rules and regulations, accounting standards.
- prepare students with knowledge of corporate governance and accounting information quality in the Chinese Mainland.
- prepare students so that they can demonstrate generic skills in interpersonal interaction with others, working individually and/or in team situations.
Assessment (Indicative only, please check the detailed course information)
Continuous Assessment: 50%
Examination Duration: 3 hours
Detailed Course Information
|Department of Accountancy|