Module 14 - Taxation
This module develops a thorough understanding of the Hong Kong tax system and the major Hong Kong taxes that affect transactions, individuals, and entities. Students learn to identify potential tax issues, evaluate tax liabilities and recommend appropriate tax advice for individuals and entities. The module also provides students with an overview of the tax system in Mainland China and the ability to prepare straight forward tax calculations.
| Syllabus area | Weight (%) |
|---|---|
| Demonstrate an understanding of the tax system and administration in Hong Kong | 5-10 |
| Apply tax rules and principles and calculate tax liabilities for property tax, salaries tax, profit tax, personal assessment and stamp duty in Hong Kong | 50-60 |
| Apply profits tax rules and principles and calculate profits tax liabilities for cross-border transactions | 5-10 |
| Demonstrate an understanding of the tax system and administration in Mainland China | 5-10 |
| Advise on Hong Kong tax planning ideas and strategies to enhance tax efficiency | 25-30 |
For detailed syllabus and proficiency level of the learning outcomes, please click here.
For Pilot Examination Paper of Module 14, please click here.
