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, stamp duty;
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. 

*DEC element Final examination [Open-book examination] : Students need to answer questions on tax analysis and case scenarios to demonstrate their core competency in the course learning process. Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.