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Taxation and Investment Regulation in China - ATAX0426
Library

 
Faculty: Australian School of Business
 
 
School:  Aus School of Tax and Bus Law
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 9250 or 9255 or 9260 or 9245 or 9200 or 5740 or 9210 or 9230 or 9257 or 9231 or 5231
 
 
Excluded: ATAX0326, ATAX0526, ATAX0626
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
Further Information: See Class Timetable
 
 

Description

This course provides comprehensive coverage of the tax system and investment regulation in China in the context of common business, investment and employment activities. The course introduces China and explains its significance in the world economy. It also introduces the context in which China's laws operate and the many significant institutional issues that a businessperson or professional needs to understand to appreciate the actual operation of China's laws. The course also covers investment and business regulation in China. This is an essential precursor to the study of the tax regime that follows, as students need to understand the forms business can take in China if they are to understand its taxation. The course also focuses specifically on the taxation laws of Mainland China including Individual Income Tax, Enterprise Income Tax, Value-Added Tax and Business Tax in order to provide students with a thorough grounding in China's tax system.


Recommended Prior Knowledge

None

Course Objectives

Upon successful completion of this course, students should have:
  • A practical knowledge of the operation of the tax laws of China
  • 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 businesses in China

Main Topics

  • The legal, administrative and political environment of China's tax system
  • Business and investment regulation: Types of business and investment vehicles and restrictions
  • Individual Income Tax
  • Enterprise Income Tax
  • Taxation incentives under the FIET
  • Value added, business and other taxes

Assessment

1 Research Paper
1 Exam

Course Texts

Prescribed
Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Recommended
Refer to Course Profile supplied by Lecturer.

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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.