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Course

Taxation and Investment Regulation in China - ATAX0426

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0426 Course Outline

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: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

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

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

Undergraduate Study Postgraudate Study Postgraduate Research Study Non-Award Study

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