AC4251 - Taxation and Tax Planning

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One Semester
FB2100 or CB2100
Course Offering Term*:
Semester A 2017/18
Semester A 2018/19 (Tentative)

* The offering term is subject to change without prior notice
Course Aims

This course aims to:

  1. describe the Hong Kong tax system;
  2. provide students with knowledge of property tax, salaries tax, profits tax, tax depreciation allowance, personal assessment and tax administration;
  3. develop students’ analytical ability to solve technical tax problems in a systematic way;
  4. prepare students so that they can demonstrate generic skills in interpersonal interaction with others, working individually and in team situations;
  5. develop students’ ethical outlook and sense of professional integrity when dealing with tax related issues.

Assessment (Indicative only, please check the detailed course information)

Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
Detailed Course Information


Useful Links

Department of Accountancy