2024-2025 Graduate Catalog

ACCT 5161 CHINA TAX

This course will introduce the China Tax system to Master of Accounting students and provide an understanding of the major principles and technical areas of individual and enterprise taxation in mainland China. The course will cover the basic taxes, such as the individual and enterprise income tax, resident and non-resident income taxes, value added tax, consumption tax, customs duties and the land appreciation tax on the disposal of property.

Credits

3