著中國經濟發展的迅速增長，港人與內地的聯繫越趨緊密。本課程專為從事內地業務或對中國稅有興趣的

人士而設，透過70小時的課節講解及案例分析，讓學員全面瞭解中國稅法的制定和實施，使其在工作及個人

發展上更具實力及優勢。

隨

課程編號﹕191-5019

7

課 程 內 容

本課程涵蓋的部份內容包括如下﹕

1. 中國稅務制度體系與稅收徵收管理規範

2. 個人所得稅

‧ 納稅義務人

‧ 應納稅所得額的規定

‧ 應納稅額的計算

3. 企業所得稅

‧ 納稅義務人

‧ 徵稅對象

‧ 應納稅所得額的計算

‧ 資產的稅務處理

4. 土地增值稅

‧ 徵稅範圍

‧ 應稅收入

‧ 扣除項目

‧ 稅收優惠

‧ 境外所得的稅額抵免

‧ 徵收管理

‧ 應納稅額的計算

‧ 徵收管理

‧ 企業重組的所得稅處理

‧ 應納稅額的計算

‧ 稅收優惠

‧ 徵收管理

5. 房產稅

‧ 納稅義務人

‧ 徵稅範圍

‧ 計稅依據與稅率

6. 契稅

‧ 納稅義務人

‧ 應納稅額的計算

7. 增值稅 [1] - 貨物和加工、修理、修配勞務

‧ 徵稅範圍、對象

‧ 納稅義務人與扣繳義務人

‧ 新辦商貿企業增值稅

的認定和管理

‧ 納稅人應納稅額的計算

‧ 特殊經營行為和產品的

稅務處理

‧ 應納稅額的計算

‧ 稅收優惠

‧ 徵收管理

‧ 免徵範圍和減免項目

‧ 進口貨物徵稅

‧ 出口貨物退(免)稅

‧ 徵收管理

‧ 增值稅專用發票的使用

和管理

‧ 稅收優惠

‧ 徵收管理

*

* A module of Professional Diploma in Tax Advisory

11. 關稅

‧ 徵稅對象

‧ 納稅義務人

‧ 進出口稅則

‧ 原產地規定

‧關稅完稅價格

12. 中國現行的其他稅種

‧ 城市維護建設稅和教育

費附加

‧ 資源稅

‧ 環境保護稅

‧ 應納稅額的計算

‧ 稅收優惠

‧ 行郵稅

‧ 徵收管理

‧ 車輛購置稅

‧ 車船稅

‧ 城鎮土地使用稅

‧ 耕地佔用稅

8. 增值稅 [2] -營業稅改徵增值稅的勞務、無形資產轉讓

和不動產銷售

‧ 徵稅範圍、對象

‧ 納稅義務人與扣繳義務人

‧ 應納稅額的計算

9. 消費稅

‧ 納稅義務人

‧ 徵稅範圍

‧ 計稅依據

10. 印花稅

‧ 納稅義務人

‧ 應納稅額的計算

課 程 特 色

‧ 由業界精英教授，涵蓋香港稅務學會(TIHK)註冊稅務師(CTA)專業資格考試(卷四― 中國稅法) 範圍

‧ TIHK認可持續專業進修課程 (CPD course) (符合出席要求可穫15 CPD時數)

‧ 徵收管理

‧ 退免稅額的計算和管理

‧ 預徵規定和計算

‧ 應納稅額的計算

‧ 出口應稅消費品退(免)稅

‧ 徵收管理

‧ 稅收優惠

‧ 徵收管理

www.cityu.edu.hk/ce/pdta

SCOPE/1/19/01/7804

逢星期六

下午2時至5時 九龍塘本部

課時 : 70小時

上課日期 : 2019年3月6日- 5月29日(逢星期三及星期六)

上課時間 及 地點

授課語言 : 廣東話授課 (輔以中文教材)

費用 : HK$9,800 (香港城市大學或香港城市大學 專業進修學院校友報讀，可享有八折 學費優惠，即HK$7,840)

查 詢 : 3442 7408 (郵箱﹕cepoon@cityu.edu.hk)

學員如出席70%或以上, 可獲頒發出席證書

: 逢星期三

晚上7時至10時 金鐘教學中心

I am a CityU/SCOPE alumni Yes (Please submit a photocopy of the graduation certificate for verification purpose) No

Please refer to the Application Guide & Programme Information before completing this form. Kindly fill in the application form clearly in English BLOCK Letters.

Application Form for Continuing Professional Development Courses on PRC Tax Advisory (中國稅)

(Course code : 191-50197)

Name in English (as shown on HKID Card/Passport)

Name in Chinese Gender Date of Birth

HKID Card/Passport No.* Place of Origin (for non-local applicants only)

Correspondence Address

Hong Kong Kowloon New Territories Others (Please specify)

Company Position

Tel (Office) (Home) (Mobile#) Fax Email

Personal Particulars

(dd/mm/yy)M / F*

Dr / Mr / Mrs / Ms*

# Urgent notice(s) will be sent to your mobile phone via SMS

* Please delete as appropriate

(Please enter first 4 digits only. e.g. Y123XXXX)

Qualifications

Secondary or below

Form 5 or equivalent

HKDSE, Form 6, Form 7 or equivalent

Highest Education Level Attained (Please " " as appropriate)

Diploma / Higher Certificate / Certificate

Associate Degree / Higher Diploma

Bachelor's Degree

Postgraduate Diploma / Certificate

Master's Degree

Doctoral Degree

Declaration

Signature Date簽署 日期

I declare that I have read and understood the nature and details of the Application Guide & Programme Information.I declare that all the information given in support of this application form and the attached supporting documents are, to the best of my knowledge, accurate and complete, and agree to provide original document(s) for verification of my qualifications when required. I understand that this information will be used in the admission decision process, I accept that if, in reading and completing this application, I knowingly or carelessly provided untrue or incomplete information, any offer of admission, whether accepted or not, may be disqualified and / or I may be required to withdraw from any programme which I am enrolled in and all fees paid will not be refunded.I authorize CityU SCOPE to obtain, and the relevant authorities to release, any and all information about my academic and / or professional qualifications obtained in Hong Kong and elsewhere.I authorize CityU SCOPE to use my data to carry out checks regarding my application and records of previous studies in the University and other institutions.I understand that, upon my registration in a programme, the data will become part of my student record and may be used for all purposes relating to my study in the programme.I consent that if admitted to the programme, I will conform to the statutes and regulations of City University of Hong Kong and CityU SCOPE.

CityU SCOPE would like to provide you information on our programmes / courses to help navigating your lifelong learning. If you do not wish to receive such information, please " " the box.香港城市大學專業進修學院以啟導終生學習為目的。如你不願意接收本院日後提供的課程資訊，請加上 號。

Application Guide

Applicants may enroll in person or send the completed enrolment form together with the course fee in form of a crossed cheque or cashier’s order made payable to “City University of Hong Kong” to:

School of Continuing and Professional Education (SCOPE)Room 2410, 2/F, Li Dak Sum Yip Yio Chin Academic Building (LI), City University of Hong Kong, Tat Chee Avenue, Kowloon, Hong Kong

Office hours: Mon-Fri: 9am - 7:30pm Sat: 9am - 2:30pm

Closed on Sundays and Public Holidays

Enquiries : 3442 7408 / 3442 7423

Email : cepoon@scope.edu

Website : www.scope.edu

Please note that post-dated cheque will not be accepted.

Reservation of a place by fax is not accepted.

CityU SCOPE reserves the rights not to admit an applicant. Places allocated in each class are not transferable. Fees are not refundable or transferable.

CityU SCOPE reserves the rights to alter course details such as date, time,venue and instructor as well as to cancel courses.

Non-local applicants are defined as persons entering Hong Kong for the purpose of education with a student visa/entry permit issued by the Director of Immigration. For details, please contact the Immigration Department of the HKSAR Government (Tel: 2824 6111; Website: www.immd.gov.hk)

Participants will receive an acknowledgement of enrolment, and a time table together with venue directions. Please contact us if you do not receive any notification one week before course commencement.

Personal data provided on the application form will be used by CityU SCOPE for purposes relating to application and admission. For details of the Personal Data Collection Statement, please refer to the website: www.cityu.edu.hk/ce/pdcs

CityU SCOPE is committed to equal opportunities in education and seeks to provide every possible means to assist students with disabilities and to facilitate their learning. Students concerned are invited to write to CityU SCOPE to specify what special assistance is needed. All information collected will be kept confidential.

CityU SCOPE will make special arrangements when Typhoon Signal No. 8 or above is hoisted, or when a Black Rainstorm Warning Signal is issued by the Hong Kong Observatory. Please visit CityU SCOPE Website for details.

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SCOPE/1/19/01/7805