UNSW Handbook Course - Taxation and Investment Regulation in China

Taxation and Investment Regulation in China - ATAX0326


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Program 5540
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

Description

This course provides comprehensive coverage of the tax system and investment regulation in China. Students completing the course will obtain a thorough working knowledge of the practical operation of China's tax and investment regulatory system in the context of common business, investment and employment activities. Topics covered include: The enterprise and individual income tax, private enterprise regulation, foreign investment regulation, the value added tax, the business tax, Chinese business vehicles including companies, double taxation agreements, incentives and special zones.

Course Objectives

Upon successful completion of this course, students should have:

a practical knowledge of the operation of the tax laws of China including Hong Kong and Macau
a working knowledge of China's complex investment regulation regime
an understanding of environmental context in which China's laws operate
the capacity to provide accurate assessments on the likely taxation of individuals and business in China.

Modes of Delivery

Flexible Learning

Assessment

Graduate Diploma in Advanced Taxation

Assignment 1	2500 words	25%
Assignment 2	2500 words	25%
Final Examination	Open book	50%

Pass Requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.