AC4251 - Taxation and Tax Planning
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Offering Academic Unit | Department of Accountancy | Credit Units | 3 | Course Duration | One Semester | Pre-requisite(s) | | Course Offering Term*: | Semester A 2024/25
Semester A 2025/26 (Tentative) |
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| * The offering term is subject to change without prior notice |
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Course Aims
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This course aims to:
- describe the Hong Kong tax system;
- provide students with knowledge of property tax, salaries tax, profits tax, tax depreciation allowance, personal assessment and tax administration, stamp duty;
- develop students' analytical ability to solve technical tax problems in a systematic way;
- prepare students so that they can demonstrate generic skills in interpersonal interaction with others, working individually and in team situations;
- develop students' ethical outlook and sense of professional integrity when dealing with tax related issues.?
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Assessment (Indicative only, please check the detailed course information)
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Continuous Assessment: 50% |
Examination: 50% |
Examination Duration: 3 hours |
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. |
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Detailed Course Information
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AC4251.pdf
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