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

Chapter 2 HK Property Tax

                Answers


Part III HK Salaries Tax

Chapter 3 Salaries Tax: Scope of Charge

                 Answers

Chapter 4 Salaries Tax: Income from Office and Employment

                 Answers

Chapter 5 Salaries Tax: Expenses and Deductions

                 Answers

Chapter 6 Salaries Tax: Personal Allowances

                 Answers

Chapter 7 Salaries Tax: Computation

                 Answers

Chapter 8 Salaries Tax Planning


Part IV HK Profits Tax

Chapter 9 Profits Tax: Scope of Charge and Meaning of Trade

                Answers

Chapter 10 Profits Tax: Territorial Source of Profit

                Answers

Chapter 11 Profits Tax: Receipts

                Answers

Chapter 12 Profits Tax: Expenditure

                Answers

 Chapter 13 Deduction of Interest Expenses under Profits Tax

                Answers

Chapter 14 Profits Tax Computation

                Answers

Chapter 15 Profits Tax: Basis Period, Change of Accounting Date and Losses

               Answers

Chapter 16 Depreciation Allowance - Plant and Machinery

               Answers

Chapter 17 Depreciation Allowance - Industrial Buildings and Commercial Buildings

               Answers

Chapter 18 Anti-Tax Avoidance

               Answers

Chapter 19 Non-Resident Persons

               Answers

Chapter 20 Overview of China Tax System




Prepared by Harris Lui

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