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Accounting & Finance Accounting

Certificate for Module (China Taxation)
證書(單元 : 中國稅務)

Course Code
AC151A
Application Code
2185-AC151A

Credit
9
Study mode
Part-time
Start Date
31 May 2024 (Fri)
Next intake(s)
04-2025
Duration
30 hours
Language
English, supplemented with Cantonese
Course Fee
HK$6000
Deadline on 17 May 2024 (Fri)
Enquiries
2867 8475
2861 0278
Apply Now

Highlights

This programme aims to introduce the basic principles and regulations of the tax system in mainland China and how they would affect individuals and enterprises. It also equips students with the technical knowledge of various tax types in China and practical skills to compute them in different scenarios.
 

Programme Details

On completion of the programme, students should be able to

  1. explain the basic structure of the taxation system in mainland China;
  2. calculate individual income tax, enterprise income tax and other tax types according to the taxation system in mainland China;
  3. explain the tax incentives for employees and enterprises in the Greater Bay Area; and
  4. evaluate the tax factors involved in corporate structure, restructuring, mergers and acquisitions, and listing structures.

Syllabus

  • Introduction to mainland China’s taxation system
  • Individual income tax
  • Enterprise income tax
  • Value-added tax
  • Land appreciation tax and real estate tax
  • Consumption tax, land use tax, stamp tax, deed tax and other tax types
  • Tax incentives for employees and enterprises in the Greater Bay Area
  • Tax considerations in corporate structure
  • Tax issues of restructuring, merger and acquisition
  • Tax issues in listing structures
  • Relationship between foreign exchange management and taxation
  • Anti-tax avoidance and related legal duties
  • Common errors and fallacies of taxation
Assessment

One 3-hour examination with short-answer and scenario questions

Attendance Requirement

At least 70%

Award

Upon successful completion of the programme and achieve at least 70% of attendance, students will be awarded within the HKU system through HKU SPACE a "Certificate for Module (China Taxation)".

Application Code 2185-AC151A Apply Online Now
Apply Online Now

Class Details

Lecture Date Day of the week Time Venue
1 31 May 2024 Friday 19:00 - 22:00 TBC
2 7 Jun 2024 Friday 19:00 - 22:00 TBC
3 14 Jun 2024 Friday 19:00 - 22:00 TBC
4 21 Jun 2024 Friday 19:00 - 22:00 TBC
5 28 Jun 2024 Friday 19:00 - 22:00 TBC
6 5 Jul 2024 Friday 19:00 - 22:00 TBC
7 12 Jul 2024 Friday 19:00 - 22:00 TBC
8 19 Jul 2024 Friday 19:00 - 22:00 TBC
9 26 Jul 2024 Friday 19:00 - 22:00 TBC
10 2 Aug 2024 Friday 19:00 - 22:00 TBC
         
Final Examination 9 Aug 2024 Friday 19:00 - 22:00 TBC

Fee

Application Fee

HK$150

Course Fee
  • Course Fee : HK$6000

Entry Requirements

Applicants shall hold:

(a)      a bachelor’s degree awarded by a recognised university or equivalent; or

(b)      an Associate Degree / a Higher Diploma or equivalent and have 2 years of work experience.

Applicants with other qualifications will be considered on individual merit.

Apply

Online Application Apply Now

Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.

Notes

  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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