Executive Diploma in Employment Income Tax (HK & PRC)


Brochure & Timetable
Introduction

This Executive Diploma course is divided into three modules:

The first module introduces you the Hong Kong Tax System and highlight the relevant areas of which Human Resources Professionals should be aware. We will go through all those key areas of Hong Kong Salaries Tax from Compliance, like Employers' Obligations to the preferential tax treatments stated in the Inland Revenue Ordinance ("IRO").

The second module introduces you the China Tax System and highlight the Individual Income Tax laws which Human Resources Professionals should be aware. We will discuss all those important sections in the PRC Individual Income Tax and demonstrate how to calculate the tax abilities under each different residence scenario in China.

The third and final module is intended to highlight the cross-border tax issue between Hong Kong and China and introduce you tax equalization and tax protection i.e., how the global mobile employees are treated fairly in terms of taxation. We focus on the Double Tax Agreement between Hong Kong and China and highlight the important articles which Human Resources Professional should be aware. We will then demonstrate to you how the tax projection is prepared, the hypothetical tax is estimated, the final tax equalization settlement is calculated and areas in which you should be aware in managing expatriates' tax between Hong Kong and China.


Objective

This course is ideal for Human Resources professionals who is responsible to the Tax Compliance in Hong Kong and China, and manage the expatriates' tax and group Tax Equalization Program in Cross Border cases. It aims to enable participants to be handle tax compliance professionally.

After the course, you should

  • be aware of the Employers' and Employees' Obligations under the IRO and the PRC IIT law,
  • understand the preferential tax treatments offered in the IRO,
  • be able to calculate the Salaries Tax liability and the PRC IIT law,
  • understand how Double Tax Agreement works,
  • be able to understand how the Tax Equalization Program and Tax Protection Program works

Programme Structure

The Executive Diploma in Employment Income Tax (HK & PRC) consist of 3 modules

Module 1. Hong Kong Salaries Tax
Module 2. PRC Individual Income Tax
Module 3. Cross-border Taxation between Hong Kong and China

Satisfactory Completion of a Module

A minimum of 4 out of 5 sessions is required for satisfactory completion of a module. Students must obtain at least 50% of the assessment result in the final project of a module.


Award

A student who has satisfied all the requirements and completing all three modules will be awarded the Executive Diploma in Employment Income Tax (HK & PRC).


Language Medium

The programme will be delivered in Cantonese, and the course material will be in English


Enquiries

For this course details:
Shirley Chan: 2774 8569
Email: details.cdp@hkma.org.hk
Fax: 2365 1000
General Enquiry & Enrollment
2774 8500 or 2774 8501


Member Fee

HK$ 9,000 

Non-member Fee

HK$ 9,900 

Enquiries

For this course details:
Shirley Chan: 2774 8569
Email: details.cdp@hkma.org.hk
Fax: 2365 1000
General Enquiry & Enrollment
2774 8500 or 2774 8501