This course provides comprehensive coverage of the tax system in China. It introduces the context in which China's laws operate and the many significant issues that are required for business and investment activities on the mainland. The course covers specifically on the taxation laws of mainland China including Individual lncome Tax, Enterprise Income Tax, Value-Added Tax, Business Tax, the various indirect taxes, tax reforms, tax treaties and so on.

CILO-1: Describe the key China tax law sources, with the focus on the operation and scope of the People's Republic of China tax system. CILO-2: Compute the income tax liabilities of individuals, and design the stock incentive mechanism for expatriates. CILO-3: Formulate a quantitative presentation of the income tax liabilities of corporate enterprises. CILO-4: Advise resident and non-resident taxpayers for basic issues of individual income tax and enterprise income tax. CILO-5: Explain and compute the effects of value-added tax for individuals and enterprises. CILO-6: Distinguish between general taxpayers and small-scale taxpayers in respect of value-added tax.