AC3252 - Accounting and Taxation Systems in the Chinese Mainland
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Offering Academic Unit | Department of Accountancy | Credit Units | 3 | Course Duration | One Semester | Pre-cursor(s) | | Exclusive Courses: | | Course Offering Term*: | Not offering in current academic year |
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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 legal and regulatory framework of accounting and taxation in the Chinese Mainland.
- provide students with knowledge of value added tax, business tax, consumption tax, individual income tax, enterprise income tax, customs duty, land appreciation tax and tax administration.
- provide students with knowledge of contemporary accounting practice. It includes the institutional framework of accounting, accounting law, accounting rules and regulations, accounting standards.
- prepare students with knowledge of corporate governance and accounting information quality in the Chinese Mainland.
- prepare students so that they can demonstrate generic skills in interpersonal interaction with others, working individually and/or in team situations.
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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 |
Weighting:
Test: 20 - 25%
Class Participation: 5 - 10%
Individual/Group take-home assignments: 20%
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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AC3252.pdf
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