HKICPA QP Module D - Taxation
Examination Duration: 3 hours
Examination Format: Section A Case questions 50 marks
Section B Essay/short questions 50 marks
Content:
Part I HK Tax Systems
Chapter 1 The Tax System in HK
Part II HK Property Tax
Part III HK Salaries Tax
Chapter 3 Salaries Tax: Scope of Charge
Chapter 4 Salaries Tax: Income from Office and Employment
Chapter 5 Salaries Tax: Expenses and Deductions
Chapter 6 Salaries Tax: Personal Allowances
Chapter 7 Salaries Tax: Computation
Chapter 8 Salaries Tax Planning
Part IV HK Profits Tax
Chapter 9 Profits Tax: Scope of Charge and Meaning of Trade
Chapter 10 Profits Tax: Territorial Source of Profit
Chapter 11 Profits Tax: Receipts
Chapter 12 Profits Tax: Expenditure
Chapter 13 Deduction of Interest Expenses under Profits Tax
Chapter 14 Profits Tax Computation
Chapter 15 Profits Tax: Basis Period, Change of Accounting Date and Losses
Chapter 16 Depreciation Allowance - Plant and Machinery
Chapter 17 Depreciation Allowance - Industrial Buildings and Commercial Buildings
Chapter 19 Non-Resident Persons
Chapter 20 Overview of China Tax System
Prepared by Harris Lui
