Examination 1.5 hrs - 100% (Tests All Learning Outcomes)

This module aims to introduce students to the Chinese taxation system. Students will be introduced to The Evolution and Development Of the Chinese Taxation System,Types Of Taxes and the Basic Structure of Chinese Tax Law,Tax Legislation and Tax Agencies,Tax Collection and Tax Administration,Tax Dispute Resolution Mechanisms, Tax Administrative Punishment,Value Added Tax Law ,Business Tax Law,Consumption Tax Law,Tariff Law,Enterprise Income Tax Law,Foreign-funded Enterprise and Foreign Enterprise Income Tax Law,Individual Income Tax Law,Land Value Added Tax Law,Urban Construction and Maintenance Tax Law,Resource Tax Law, Conduct Tax Law, Foreign-Related Tax Law,Tax Avoidance & Anti-Avoidance.

1) DEFINE THE STRUCTURE, AND ROLE OF THE TAX AUTHORITIES,
Knowledge & Understanding

2) EXPLAIN THE GENERAL PRINCIPLES OF THE CHINESE TAX SYSTEM
Knowledge & Understanding

3) CONSTRUCT AN INCOME TAX COMPUTATION
Application
Problem Solving

4) APPRAISE VARIOUS ASPECTS OF TAX LAW AND HOW THEY INFLUENCE CURRENT TAX RULES
Analysis
Enquiry

The learning strategy for the module requires students to commit 150 learning hours (including assessment) of this there will be 36 hours of class support and 114 hours of independent and self directed study. Learning support material will be provided for the module.

Inland Revenue Publications
The University Library and learning resources
Legal databases
E-mail
Internet
Electronic data such as EBSCO
The module website

FOR INTERNATIONAL COLLABORATIVE PARTNERS ONLY

China’s Tax Law, ¿¿¿,¿¿¿¿¿,2004,ISBN: 9787503644801