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Certifi ed Tax Adviser (CTA)

Qualifying Examination

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The Taxation Institute of Hong KongCertified Tax Adviser (CTA)


CONTENTS

Page

1. Objective ................................................................................................... 3

2. Who may sit the CTA Examination ........................................................... 3

3. Who may register as a student of the Institute ......................................... 3

4. Content and format of examination .......................................................... 3

5. Syllabus ..................................................................................................... 4

6. Exemption ................................................................................................. 4

7. Date ........................................................................................................... 4

8. Revision courses ....................................................................................... 4

9. Registration as a student .......................................................................... 5

10. Benefits to registered students ................................................................. 5

11. Fees ........................................................................................................... 5

12. Enquiries.................................................................................................... 5

Appendix I

Syllabus for Paper 1 – Hong Kong Tax ..................................................... 6

Appendix II

Syllabus for Paper 2 – International Tax ................................................. 16

Appendix III

Syllabus for Paper 3 – PRC Tax .............................................................. 22

Appendix IV

Syllabus for Paper 4 – Advanced Taxation Practice ............................... 35

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1. Objective

As an international financial centre, Hong Kong needs a fair number of tax professionals. The Taxation Institute of Hong Kong ("the Institute") has served the taxation profession in Hong Kong for over thirty years, and its missions are to promote the study of taxation and to continually elevate the professional and technical standard of tax professionals in Hong Kong. To this end, the Institute has organised a professional examination to accredit tax professionals, with a view to setting a standard for new entrants to the profession and to enhancing the confidence of employers in persons holding such a qualification. These are the aims and purposes of the Certified Tax Adviser (CTA) Qualifying Examination, and persons who have successfully passed the Examination will be entitled for admission as a member of the Institute and awarded the designation “Certified Tax Adviser”, or CTA, by the Institute, provided that they possess the relevant working experience in the field of taxation as required by the Institute.

2. Who may sit the CTA Examination

Only persons registered as a student of the Taxation Institute of Hong Kong are eligible to sit the CTA Examination.

3. Who may register as a student of the Institute

(A) A person who satisfies the following conditions may register as a student of the Institute:

(i) eighteen years of age or above, and (ii) being a holder of a university degree recognised by the

Institute, or equivalent. (B) At the discretion of the Institute’s Council, a person may also

register as a student if he/she is 25 year of age or above and possesses not less than five years experience in the field of taxation.

4. Content and format of examination

(A) The CTA Examination consists of 4 papers: Paper 1 -- Hong Kong Tax

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Paper 2 -- International Tax Paper 3 -- PRC Tax Paper 4 -- Advanced Taxation Practice.

(B) There is a 3-hour written examination for each paper.

(C) Except for Paper 3, all papers are written and to be answered in English. The questions for Paper 3 are written and to be answered in Chinese.

(D) The validity of a pass in a paper remains for 5 years only.

5. Syllabus

Please refer to Appendix I to Appendix IV.

6. Exemption

(A) Exemption to candidates who have completed approved academic programs may be granted from Paper 1, Paper 2, or Paper 3, or a combination thereof, up to a maximum of 2 papers only. No exemption is to be granted from Paper 4.

(B) Approval of an academic program for exemption purposes will be granted only upon application by the institution offering the program.

7. Date

The CTA Examination is to be held once a year in October. The exact date, time and venue are to be announced to registered students of the Institute, who may then obtain an application form from the Institute and apply to enroll for the Examination.

8. Revision courses

The Institute will organise revision courses for candidates preparing for the Examination. Attendance of such courses is optional.

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9. Registration as a student

To register as a student, a person may obtain an application form from the Institute at its office, by post, or by downloading from the Institute’s website. The applicant is required to submit the completed application form at the Institute’s office in person with the required original supporting documents:(i) Hong Kong Identity Card (or for persons who are not a Hong Kong

resident, other proof of identity), (ii) certificates of academic qualifications, and(iii) two recent photographs.

10. Benefits to registered students

(A) Students will be advised of information relevant to the CTA Examination.

(B) Students will receive information on technical matters and professional practices (including the Institute’s Journal) that is circulated to full members of the Institute.

(C) Students may attend professional development activities organised by the Institute.

11. Fees

Student First Registration Fee: HK$500 (excludes Annual Fee) Student Annual Fee: HK$500 Examination Fee per Paper: HK$1,600 Exemption Fee per Paper: HK$1,000.

12. Enquiries

The Taxation Institute of Hong Kong, 21/F, Kam Sang Building, 255-257 Des Voeux Road Central, Hong Kong. (MTR Sheung Wan Station Exit B) Tel: 28100438 Fax: 25231263 Email: [email protected]

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APPENDIX I

SYLLABUS FOR PAPER 1 - HONG KONG TAX

Objective of the Paper

To develop candidates’ understanding of the current law relating to taxation under the Inland Revenue Ordinance and the Stamp Duty Ordinance of the Hong Kong SAR and their ability to interpret and apply the taxation statutes to practical situations in relation to corporations, partnerships and individuals.

After successfully completing this examination, candidates should be able to:

• demonstrate a thorough understanding of the practical aspects of theHong Kong SAR taxation system

• apply the tax principles, decided cases and legislations to the HongKong taxation system and have an appreciation of the interaction of the various taxes

• prepare tax computations on property tax, salaries tax, profits tax,personal assessment and stamp duty.

(Note: Only background knowledge of tax planning is expected in this paper. The ability to analyse the taxation issues of a given situation and to offer tax planning solutions will be examined in Paper 4 “Advanced Taxation Practice”.)

New Legislation

The Institute will not set questions requiring detailed knowledge of new legislation until at least six calendar months after the last day of the month on which the legislation is gazetted upon approval by the Legislative Council. However, candidates taking the examination should be prepared to answer questions requiring knowledge of the principal aspects of that legislation at examinations held within that six-month period.

Structure of the Paper

The paper is a three-hour closed book examination to be based on the Inland Revenue Ordinance and the Stamp Duty Ordinance of the Hong Kong SAR, and the relevant case law in the Hong Kong SAR, the United Kingdom and other existing and former Commonwealth countries. Questions will not be set on legislative changes which relate to amendments made to the two ordinances and tax cases that are decided within six months before an examination.

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APPENDIX I

Format of the Paper

The examination paper consists of two sections:

Section AThis section scores 36% of the overall marks of the paper and consists of one compulsory question. The question is a 36-mark question on profits tax.

Section BThis section scores 64% of the overall marks of the paper. Five questions will be set and candidates are required to answer any four questions in this section. These questions are on either stamp duty, profits tax (including depreciation allowances and taxation of overseas activities), salaries tax, property tax, personal assessment or tax administration (including anti-avoidance and tax planning).

Syllabus for the Paper

The syllabus covers the four main sources of taxation in Hong Kong SAR which are:

• PropertyTax• SalariesTax• ProfitsTax(includingSpecialClassesofBusiness)• StampDuty.

(Note: Questions on tax planning schemes and practices will not be set in this paper. These aspects will be covered in Paper 4 “Advanced Taxation Practice”.)

In addition to a thorough knowledge of the four sources listed above, candidates are expected to have thorough knowledge of the following areas:

• theadministrationoftheHongKongtaxationsystem• computationoftaxunderpersonalassessment• taxavoidance,taxevasionandanti-avoidanceprovisions• basic knowledge of overseas activities, tax planning, field audit and

investigation.

The four sources of taxation together with the areas listed above form the core of the syllabus for this paper. Candidates should note that there are overlaps among the various taxes and areas within the syllabus and they should be prepared for tackling questions encompassing the implications of

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APPENDIX I

several sources of taxation. For each topic area in the syllabus, candidates should have knowledge of both relevant statutory provisions and case law as appropriate, except those topics about which candidates are expected to have basic knowledge.

The Hong Kong Taxation System and Tax Administration under the Inland Revenue Ordinance

Candidates should demonstrate knowledge of the administration of the Hong Kong taxation system including assessment, collection, appeal procedures and penalties in respect of all sources of taxes under the Inland Revenue Ordinance.

Areas of study include:

• basicstructureoftheHongKongtaxationsystem• sources ofHongKong tax law, including statutes, case law,Board of

Review decisions, departmental interpretation and practice notes• basicstructure,powersandfunctionsoftheInlandRevenueDepartment,

Board of Inland Revenue and Board of Review• powersoftheassessortoobtainreturns• powers of officers of the Inland Revenue Department to obtain

information: assessor inspector assistant Commissioner of Inland Revenue Deputy Commissioner of Inland Revenue Commissioner of Inland Revenue

• rightsandobligationsofataxpayerofpropertytax,salariestaxorprofitstax, and those of an employer

• powersofanassessorinraisinganassessment• personsresponsibleforcompliancewiththeInlandRevenueOrdinance• notices issuedby the InlandRevenueDepartmentandhowtheyshould

be served• requirementsandproceduresforlodgingavalidobjectionbyataxpayer• procedures at the InlandRevenueDepartment upon receipt of a valid

objection• requirements of a valid appeal to the Board of Review against the

Commissioner of Inland Revenue’s determination • howtheBoardofReviewhearsanddisposesofanappeal• proceduresforlodginganappealtothe:

Court of First Instance Court of Appeal

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APPENDIX I

Court of Final Appeal• powers of the Inland Revenue Department in respect of the demand of

paymentoftaxunderobjectionorappeal• rightofataxpayertomakeaclaimagainstanerrororomission• powersoftheInlandRevenueDepartmentintherecoveryoftax• proceduresforclaimingrepaymentoftax• proceduresforandrequirementsofapplicationforholdoverofpayment

of provisional taxes• penaltiestobeimposedbytheInlandRevenueDepartmentinrespectof

an offence committed by the taxpayer• proceduresforraisinganassessmenttoadditionaltaxundersection82A• requirementsofavalidappealagainst theassessment toadditional tax

under section 82A.

Property Tax

Candidates are expected to have thorough understanding of all aspects of property tax in Hong Kong, in particular the computation of property tax liabilities of owners of land/buildings situated in Hong Kong. Questions set on property tax, if any, may involve the interaction of property income with other sources of income.


• personsandpropertieschargeabletopropertytax• computationoftheassessablevalueandnetassessablevalue• treatmentoftheirrecoverableconsiderationandlumpsumpayment• computationoftheamountofpropertytaxandprovisionalpropertytax• requirements and conditions for hold over of payment of provisional

property tax• circumstances where income from letting of property is subject to

property tax or profits tax• conditions forexemptionofproperty tax forcorporationsandset-offof

property tax against profits tax• statutoryrequirementsofretentionofrentrecords• propertyowners’obligationsandresponsibilities.

Salaries Tax

Candidates are expected to have thorough understanding of different aspects of salaries tax in Hong Kong, particularly the computation of salaries tax liabilities of individuals. Questions on this topic may involve arrangements relating to the source of employment or remuneration package, and the

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APPENDIX I

interaction of employment income with other sources of income. Detailed explanations of the tax principles and treatments, with references being made to decided tax cases, statutory provisions in the Inland Revenue Ordinance and practices of the Inland Revenue Department, etc, are expected.


• factorstobeconsideredindeterminingthelocalityofincomeof: employment office pension

• howtodistinguishbetweenemploymentandprofession• differencesbetweenthetreatmentof:

Hong Kong office and non-Hong Kong office Hong Kong employment and non-Hong Kong employment

• tax treatment of incomeofHongKong employmentwhere foreign taxhas been paid

• taxtreatmentoftheincomereceivedbyaircrewandseamen• differenttypesofincomeexemptedfromsalariestax• basisperiod• accrualof incomeanddeterminationof thedateofaccrual fordifferent

kinds of income• proceduresforandtreatmentofrelatingbacklumpsumreceipts• differentkindsof incometobeincludedas incomefromemploymentor

office• computationoftaxablebenefits,including:

accommodation benefit holiday warrant share options education expenses of a child of an employee benefits-in-kind

• computation of assessable income, net assessable income and netchargeable income

• conditionsfordeductionofexpensesfromassessableincome• conditionsfordeductionofconcessionarydeductions• conditionsforthedeductionofpersonalallowances• computationoftheamountofsalariestaxandprovisionalsalariestax• requirements and conditions for hold over of payment of provisional

salaries tax• meaningof“husband”,“wife”and“husbandandwifelivingapart”• taxtreatmentsofahusbandandwifeunderseparatetaxationandunder

joint assessment

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APPENDIX I

• proceduresandtimelimitfortheelectionofjointassessment• taxtreatmentofahusbandandwifeintheyearofmarriage,separation,

divorce and death• doubletaxationrelief• servicescompanies.

Profits Tax (including Depreciation Allowances)

Profits tax is a key area of the syllabus. This key area will be examined in the form of one compulsory question in section A and optional questions in section B. Candidates are expected to have a thorough understanding of various aspects of profits tax in Hong Kong for businesses of an individual, partnership and corporation, including depreciation allowances for machinery or plant, buildings and structures. Candidates must be able to prepare profits tax computations and determine the basis periods upon cessation of business and change of accounting dates. Detailed explanations of the tax principles and treatments are expected with reference to decided tax cases, statutory provisions in the Inland Revenue Ordinance and practices of the Inland Revenue Department, etc. Candidates are also expected to have knowledge of tax computations and applications of tax provisions relevant to special classes of business in Hong Kong. However, special business will not be set as the compulsory question.


• meaningofpersons,tradeandbusiness• badgesoftrade• meaningofprofitsarising inorderived fromHongKongand factors to

be considered in determining the source of profit• properformatofpresentationinrelationtothecomputationofassessable

profits• whenincomefrombusinessshouldbeassessed• capitalandrevenuereceiptsandcapitalandrevenueexpenditure• differentkindsofdeemedtradingreceiptschargeabletoprofitstax• differentkindsofincometobeexcludedfromprofitstax• generalconditionsforthedeductionofvarioustypesofexpensesunder

profits tax• conditions for the deduction of specific expenses under profits tax,

including: special contributions to recognised occupational retirement

schemes expenditure on scientific research

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APPENDIX I

expenditure on refurbishment of building expenditure on prescribed fixed assets expenditure on environmental protection facilities technical education payment purchase costs of patent and know-how

• varioustypesofnon-deductibleexpenditureunderprofitstax• differentacceptablemethodsofthevaluationofstock• theprincipleofSharkeyv.Wernher• basisperiodsfordifferentcircumstances• computationoftheamountofprofitstaxandprovisionalprofitstax• requirements and conditions for hold over of payment of provisional

profits tax• treatmentoflossesfordifferentkindsofbusinesses• meaningofpartnershipandillegalpartnership• computation of theprofit/loss sharedby eachpartner of a partnership

business • personswhoareliabletopaytaxunderpartnership• treatmentofshareofprofit/losswherethereisachangeinapartnership• treatmentoflossesofapartnership• profitstaxliabilitiesofnon-residents• exemptionofnon-residentsfromprofitstax• special classes of business: insurance business, shipping business,

clubs and trade associations, financial institutions, aircraft business• anti-avoidanceprovisionsrelevanttoprofitstax• doubletaxationrelief.

Depreciation Allowances

Candidates are required to have thorough knowledge of the computation of different types of depreciation allowances.


• meaningofplantandmachinery• examplesofplantandmachinery• personswhoareentitled toclaimdepreciationallowancesonplantand

machinery• qualifying expenditure for depreciation allowances on plant and

machinery• computationof depreciation allowances under thepooling systemand

the non-pooling system• meaningofindustrial/commercialbuilding

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APPENDIX I

• persons who are entitled to claim industrial/commercial buildingallowance

• qualifyingexpenditureforindustrial/commercialbuildingallowance• computationofindustrial/commercialbuildingallowance.

Personal Assessment

Candidates are expected to have thorough understanding of the various aspects of personal assessment in Hong Kong.


• personswhoareeligibletoelectforpersonalassessment• requirementsandconditionsforelectingpersonalassessment• ascertainmentoftotalincomeunderpersonalassessment• deductionsandallowancesunderpersonalassessment• treatmentoflosses• computationofthetaxpayableunderpersonalassessmentinrespectof: an individual husband and wife.

Stamp Duty

Candidates are expected to have thorough knowledge of the application of tax principles, decided cases and statutory provisions relevant to stamp duty in Hong Kong.


• basicscopeofcharge,• principlesofassessment,• reliefsandexemptions,• administration,includingappeal,latefiling,penalty,etc.

Overseas Activities, Tax Planning and Anti-avoidance

Candidates are expected to have basic knowledge of anti-avoidance provisions in the Inland Revenue Ordinance and Stamp Duty Ordinance, case law principles, and general understanding and knowledge of tax planning for all the sources of tax, including stamp duty, covered by the syllabus. Knowledge of how double taxation relief operates is also expected although in-depth knowledge of double taxation agreements (except the Arrangement signed between the HKSAR and Mainland China) is not required.

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APPENDIX I


• tax liability of a permanent establishment/branch and an overseassubsidiary of a Hong Kong company

• licensingandfranchising• transferpricing• taxavoidanceandtaxevasion• fieldaudit• backdutyinvestigation• methodsofquantifyingunderstatementofincome• anti-avoidanceprovisions.

Reference Books

Hong Kong Taxation: Law & Practice (latest edition)Author: Smith, D and Macpherson, APublisher: The Chinese University Press

Advanced Taxation in Hong Kong (latest edition)Author: Lee, D Publisher: Longman Hong Kong Education

Inland Revenue Ordinance (Chapter 112) and Inland Revenue RulesWebsite: www.legislation.gov.hk

Stamp Duty Ordinance (Chapter 117)Website: www.legislation.gov.hk

Departmental Interpretation and Practice Notesissued by Inland Revenue Department / Stamp OfficeWebsite: www.ird.gov.hk

Supplementary Reading

Hong Kong Master Tax Guide (latest edition)Publisher: CCH Asia Pte Limited

Hong Kong Tax Law: Cases and Materials (latest edition)Author: Halkyard, A, VanderWolk, J and Chow, WPublisher: LexisNexis Hong Kong

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APPENDIX I

Hong Kong Taxation and Tax Planning (latest edition)Author: Ho, PPublisher: Pilot Publishing Ltd

Hong Kong Board of Review DecisionsPublisher: Hong Kong Government PrinterWebsite: www.info.gov.hk/bor/eng/decision.htm

Hong Kong Tax CasesPublisher: Hong Kong Government PrinterWebsite: legalref.judiciary.gov.hk

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APPENDIX II

SYLLABUS FOR PAPER 2 - INTERNATIONAL TAX


The objectives of this paper are to develop candidates’ understanding of the basic principles of international taxation and in particular:

• thedifferencesbetweeninternationalandeconomicdoubletaxationandwhy international double taxation typically arises

• themeansbywhich international double taxationmaybe avoidedandthe difference between unilateral and bilateral double taxation relief

• the nature of double taxation agreements and the operation of typicalclauses of such agreements

• common anti-avoidance provisions in taxation legislation designed tocounter particular types of international tax planning

• othersignificantissuesininternationaltaxation.

After successfully completing this examination, candidates should be able to:

• demonstrate a thorough understanding of why international doubletaxation typically occurs and how it is avoided

• identifycommontypesofanti-avoidanceprovisionsdesignedtocounterspecified forms of international tax planning

• explain the effect of the principal articles in a typical double taxationagreement.

(Note: This paper is concerned with ensuring candidates have a sound understanding of the principles governing the above topics and candidates are not expected to have a detailed understanding of the legislative provisions of any jurisdiction other than Hong Kong. Candidates will, however, be expected to have a sound understanding of the terms of the OECD Model Tax Convention on Income and on Capital.)

New Legislation

The Institute will not set questions requiring detailed knowledge of new legislation until at least six calendar months after the last day of the month on which the legislation is gazetted upon approval by the Legislative Council. However, candidates taking the examination should be prepared to answer questions requiring knowledge of the principal aspects of that legislation at examinations held within that six-month period. Similarly, the Institute will

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APPENDIX II

not set questions about changes being considered to the OECD Model Tax Convention on Income and on Capital or in respect of any changes made less than 6 months prior to the date of the examination.


The paper is a three-hour examination to be based on material contained in the prescribed texts. Questions will not, however, be set on proposed changes, or actual changes made in the previous six months, to the OECD Model Tax Convention on Income and on Capital. The paper will examine candidates’ understanding of the relevant principles of the identified subject matter and, as such, will not test knowledge of any specific legislative provisions of a jurisdiction other than Hong Kong. As an example, candidates are expected to have a general understanding of the principles of typical controlled foreign corporation (CFC) rules, but will not be tested on the specific CFC provisions of a particular jurisdiction (other than Hong Kong if it had enacted such provisions).

Format of the Paper

The examination paper consists of seven questions, of which candidates are required to answer any five. Each answered question will carry equal marks. Of the seven questions set, four will relate directly to either the OECD Model Tax Convention on Income and on Capital or a double taxation agreement entered into by Hong Kong.

Candidates are permitted to take into the examination an unmarked copy of the Model Tax Convention on Income and on Capital (condensed version) as published by the OECD, as well as unmarked copies of any comprehensive double taxation agreements entered into by Hong Kong (i.e. currently the agreements with the Mainland of China, Belgium, Luxembourg, Thailand and Vietnam).


The syllabus covers five main areas, being:

1. General principles governing the right of a jurisdiction to tax and how such rights are commonly exercised

2. The nature of international double taxation, why it occurs and how it is relieved

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APPENDIX II

3. Double Taxation Agreements – objectives and operation4. Anti-avoidance provisions in relation to cross-border transactions or

planning5. Other issues – hybrid entities and electronic commerce.

Particular areas of study for each of the above areas of the syllabus are set out below.

General principles of international taxation

• rightofajurisdictiontoimposetax• residencebasedtaxation• alternativemethods for determining residence statusof individuals and

corporations• sourcebasedtaxation• typicalrulesfordeterminingsourceofincome• commonmethodsfortaxingdifferenttypesofincome.

International double taxation

• differencebetweeneconomicandinternationaldoubletaxation• why international double taxation occurs (i.e. the various types of

conflicts between the rules of different jurisdictions)• methods of double taxation relief, including the deduction, exemption

and credit methods• typical simple computations under the different methods of double

taxation relief • generalissuessurroundingthecomputationsunderthevariousmethods

of double taxation relief, including (but not necessarily limited to); computation of foreign source income and attributable foreign tax allocation of expenses limitation of credits and various means of calculating such

limitations and the relevance of “mixer companies” creditable taxes exemption with progression carry forward / back of excess credits

• reliefforunderlyingtaxesunderthecreditmethod• thedifferencebetweenunilateralandbilateraldouble taxation reliefand

the interaction between the two methods• taxsparing.

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APPENDIX II

Double Taxation Agreements

• legalnatureandeffect• objectives• model DTAs and the main differences between the OECD and UN

approaches• revisionandtermination• interactionwithdomestictaxationlaw• interpretationand,inparticular,thevarioussourcesofdefinitions(Vienna

Convention, DTA, Commentaries, domestic law, etc.) and the interaction between them

• principalArticlesoftheOECDModelDTA,including: coverage and scope business profits and permanent establishments employment and personal services income immovable property withholding taxes other income non-discrimination resolution of disputes exchange of information and administrative assistance

(For each of these Articles, candidates are expected to have a sound understanding of the text of the Article as explained by the Commentaries)

• the concept of “treaty shopping” and methods by which it may becountered by a taxing jurisdiction

• the specificcontentsof thecomprehensiveDTAsentered intobyHongKong.

Anti-avoidance provisions in relation to cross-border transactions or planning

• transferpricingprovisions,including: objectives a general understanding of the more common means of determining

arm’s-length prices role of OECD guidelines interaction between domestic transfer pricing provisions and a DTA advance pricing agreements cost contribution agreements determination of income of a branch or permanent establishment

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APPENDIX II

• thincapitalisationprovisions issue being addressed by these provision (i.e. the typical difference

in tax treatment between debt and equity funding and why these provisions are considered necessary or appropriate)

major features and elements of the provisions and the differences in approach between jurisdictions, including:

issues with measuring debt and equity under the provisions types of debt covered by the provisions (e.g. all, related party,

back-to-back, etc.) different methods for determining acceptable levels of debt

financing consequences of disallowed interest expenses

• controlledforeigncompanyprovisions issue being addressed by the provisions (i.e. why the provisions are

considered necessary or appropriate) defining “control” ascertaining the jurisdictions covered by the provisions ascertaining attributable income typical exemptions and rationale for such exemptions to which taxpayers do the provisions apply? methods of providing double taxation relief application of similar provisions to foreign investment companies,

mutual funds and unit trusts.

Other Issues

• hybridentities nature of hybrid entities and factors giving rise to them why these offer interesting tax planning opportunities

• electroniccommerce why this is a significant tax issue OECD approach.

Reference Books

Title: International Tax Primer (second edition) Authors: Arnold, Brian J and McIntyre, Michael J Publisher: Kluwer Law International

Title: Model Tax Convention on Income and on Capital (condensed version)Publisher: Organisation for Economic Co-operation and Development

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APPENDIX II

Other Materials

Double taxation agreements entered into by Hong Kong. These can be accessed through the Hong Kong Inland Revenue Department website (www.ird.gov.hk).


Title: International Taxation (third edition)Author: Joseph IsenberghPublisher: Foundation Press(This text is a useful reference for candidates who wish to study the course topics in more depth and with a focus on the specific application of the general principles in the context of the United States. Nonetheless, this additional depth and US focus will not be examined in the Paper.)

Title: Double Taxation ConventionsAuthor: Philip BakerPublisher: Sweet & Maxwell(This is loose-leaf publication and subscription service)

Title: Fundamentals of International Tax PlanningAuthor: Raffaele RussoPublisher: International Bureau of Fiscal Documentation

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APPENDIX III

考試大綱卷三 - 中國稅法

考試目的

使考生充分瞭解中華人民共和國相關的稅法、稅收暫行條例以及實施細則等，並在實務中熟練應用。

考生應該能夠：

• 熟悉與稅制相關的基本原理；• 掌握現行各稅種的納稅義務人、徵稅對象、稅率、計稅依據、納稅環節、

納稅地點和稅收優惠等相關規定；• 掌握以下主要稅種的計算：增值稅、營業稅、企業所得稅、個人所得稅、

消費稅、關稅、土地增值稅、房產稅、契稅和印花稅。

新的稅法

稅務學會並不要求考生詳細瞭解考試日前六個月內經我國稅收立法機關及國務院制定的稅收法律法規。但是，考生需要瞭解新稅法的立法原則。

考試結構

本科考試時間為三個小時(閉卷)，題目主要以稅收暫行條例的相關內容以及實施細則為主。設置題目不含考試日前六個月內新修訂的稅收法律法規內容。

試卷的格式

該試卷由兩類題目組成：

A．計算題五題選答四題，共40分。

B．文字題五題選答四題，共60分。

作答時用繁簡字體均可。

考試大綱

考試將涵蓋十個中華人民共和國的主要稅種（重點為前五個稅種）：

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APPENDIX III

• 增值稅• 營業稅• 企業所得稅• 個人所得稅• 消費稅• 關稅• 土地增值稅• 房產稅• 契稅• 印花稅

本科要求考生要熟悉瞭解上述十個稅種，同時要全面瞭解以下幾個方面：

中華人民共和國的稅法概論

考生應當瞭解中國稅法概述、稅法的制定和實施、我國現行稅法體系以及稅收管理體制。

研究領域包括：

• 稅法概述稅法的定義與特徵稅法關係與作用稅法要素與分類

• 稅法的制定與實施稅法的制定我國稅法的實施

• 我國現行稅法體系我國現行稅法體系的內容我國稅收制度的改革

• 稅收管理體制稅收管理體制的概念稅收立法權的劃分稅收執法權的劃分稅務機構的設置和稅收徵管範圍的劃分

增值稅

考生需要重點掌握增值稅一般納稅人與小規模納稅人的分類標準及其認定，徵稅對象及範圍，一般稅率、優惠稅率和徵收率、免稅貨物，一般納稅人和小規模納稅人銷售貨物的稅額計算、進口貨物的稅額計算、出口貨物退稅額的計算，納稅時間、納稅地點、專用發票管理、出口退稅管理、納稅申報。

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APPENDIX III


• 增值稅基本原理增值稅概念增值稅的特點增值稅的類型增值稅的計稅方法增值稅的作用

• 徵稅範圍和徵稅對象• 納稅義務人和扣繳義務人• 一般納稅人、小規模納稅人和新辦商貿企業增值稅的認定及管理• 稅率與徵收率

基本稅率低稅率徵收率

• 一般納稅人應納稅額的計算銷項稅額的計算進項稅額的計算應納稅額的計算

• 小規模納稅人應納稅額的計算應納稅額的計算含稅銷售額的換算

• 特殊經營行為和產品的稅務處理兼營不同稅率的貨物或應稅勞務混合銷售行為兼營非應稅勞務電力產品應納增值稅的計算和管理油氣田企業應納增值稅的計算和管理

• 增值稅的免徵範圍和減免項目• 進口貨物徵稅• 出口貨物退（免）稅

外貿企業出口貨物退稅　　生產企業出口貨物退（免）稅特定企業或特准貨物出口退（免）稅

• 徵收管理納稅義務發生時間納稅期限納稅地點增值稅一般納稅人納稅申報辦法增值稅小規模納稅人納稅申報辦法

• 增值稅專用發票的使用及管理

25

APPENDIX III

營業稅

考生需要重點掌握營業稅的納稅人、稅目和稅率、計稅依據的具體規定、稅額計算、兼營、混合銷售、稅收優惠、納稅徵收管理等內容。


• 營業稅基本原理營業稅概念營業稅的發展各國營業稅制度一般規定營業稅計稅方法營業稅的作用

• 納稅義務人與扣繳義務人納稅義務人扣繳義務人

• 稅目與稅率交通運輸業建築業金融保險業郵電通信業文化體育業娛樂業服務業轉讓無形資產銷售不動產

• 計稅依據• 應納稅額的計算

交通運輸業營業稅的計算建築業營業稅的計算金融保險業營業稅的計算郵電通信業營業稅的計算文化體育業營業稅的計算娛樂業營業稅的計算服務業營業稅的計算轉讓無形資產營業稅的計算銷售不動產營業稅的計算

• 幾種特殊經營行為的稅務處理兼營不同稅目的應稅行為混合銷售行為兼營應稅勞務與貨物或非應稅勞務行為營業稅與增值稅徵稅範圍的劃分

26

APPENDIX III

• 稅收優惠• 徵收管理

納稅義務發生時間納稅期限納稅地點納稅申報

企業所得稅

考生需要重點掌握企業所得稅納稅義務人、稅率、不徵稅收入、免稅收入、業務招待費扣除標準、廣告費和業務宣傳費扣除標準、公益性捐贈扣除標準、資產的稅務處理、稅收優惠和徵收管理等內容。


• 企業所得稅基本原理企業所得稅的概念企業所得稅的計稅原理各國對企業所得徵稅的一般性做法我國企業所得稅的制度演變企業所得稅的作用

• 納稅義務人與徵稅對象• 稅率• 應納稅所得額的計算

收入總額不徵稅收入和免稅收入扣除原則和範圍不得扣除的項目虧損彌補

• 資產的稅務處理固定資產的稅務處理生物資產的稅務處理無形資產的稅務處理長期待攤費用的稅務處理存貨的稅務處理投資資產的稅務處理稅法規定與會計規定差異的處理

• 應納稅額的計算居民企業應納稅額的計算境外所得抵扣稅額的計算居民企業核定徵收應納稅額的計算非居民企業應納稅額的計算

27

APPENDIX III

房地產開發企業所得稅預繳稅款的處理• 稅收優惠

免徵與減徵優惠高新技術企業優惠微利企業優惠加計扣除創投企業優惠加速折舊優惠減計收入優惠稅額抵免優惠民族自治地方的優惠非居民企業優惠其他優惠

• 源泉扣繳扣繳義務扣繳方法

• 特別納稅調整調整範圍調整方法核定徵收加收利息

• 徵收管理納稅地點納稅期限納稅申報

個人所得稅

考生應該重點掌握居民納稅人和非居民納稅人的判斷、應稅所得項目、稅率、不同稅目的費用扣除、應納稅額、減免稅優惠、境外所得稅額扣除、納稅申報及繳納。


• 個人所得稅基本原理個人所得稅的概念個人所得稅的發展個人所得稅的計稅原理個人所得稅徵收模式個人所得稅的作用

• 納稅義務人居民納稅義務人

28

APPENDIX III

非居民納稅義務人• 所得來源的確定• 應稅所得項目

工資、薪金所得個體工商戶的生產、經營所得對企事業單位的承包經營、承租經營的所得勞務報酬所得稿酬所得特許權使用費所得利息、股息、紅利所得財產租賃所得財產轉讓所得偶然所得經國務院財政部門確定徵稅的其他所得

• 稅率工資、薪金所得個體工商戶的生產、經營所得和對企事業單位的承包經營承租經營所

得稿酬所得勞務報酬所得的適用稅率特許權使用費所得、利息、股息、紅利所得、財產租賃所得、財產轉

讓所得、偶然所得和其他所得• 應納稅所得額的規定

費用減除標準附加減除費用適用的範圍和標準每次收入的確定應納稅所得額的其他規定

• 應納稅額的計算工資、薪金所得應納稅額的計算個體工商戶的生產、經營所得應納稅額的計算對企事業單位的承包經營、承租經營所得應納稅額的計算勞務報酬所得應納稅額的計算稿酬所得應納稅額的計算特許權使用費所得應納稅額的計算利息、股息、紅利所得應納稅額的計算財產租賃所得應納稅額的計算財產轉讓所得應納稅額的計算偶然所得應納稅額的計算其他所得應納稅額的計算應納稅額計算中的特殊問題

• 稅收優惠免徵個人所得稅的優惠

29

APPENDIX III

減徵個人所得稅的優惠暫免徵收個人所得稅的優惠對在中國境內無住所，但在境內居住一年以上、不到五年的納稅人的

減免稅優惠對在中國境內無住所，但在一個納稅年度中在中國境內居住不超過90

日的納稅人的減免稅優惠• 境外所得的稅額扣除• 徵收管理

自行申報納稅代扣代繳納稅核定徵收個人所得稅的管理

消費稅

考生需要重點掌握消費稅納稅人、消費稅徵稅範圍、稅率和優惠、稅額計算和徵管繳納等內容。


• 消費稅基本原理消費稅概念消費稅的發展各國消費稅的一般做法消費稅計稅方法我國消費稅的特點消費稅的作用

• 納稅義務人• 徵稅範圍

生產應稅消費品委託加工應稅消費品進口應稅消費品零售應稅消費品

• 稅目和稅率• 計稅依據

從價計徵從量計徵複合計徵計稅依據的特殊規定

• 應納稅額的計算生產銷售環節應納消費稅的計算委託加工環節應納消費稅的計算

30

APPENDIX III

進口環節應納消費稅的計算已納消費稅扣除的計算稅額減徵的計算

• 出口應稅消費品退（免）稅• 徵收管理


關稅

考生需要重點掌握關稅的徵稅對象、納稅義務人、稅率及應用、關稅完稅價格、稅額計算、關稅減免、徵收管理等內容。


• 關稅基本原理關稅概念關稅的發展關稅分類和關稅政策關稅計稅方法世界貿易組織（WTO）與關稅談判關稅的作用

• 徵稅對象與納稅義務人• 進出口稅則

進出口稅則概況稅則商品分類目錄稅則歸類稅率及運用

• 原產地規定全部產地生產標準實質性加工標準其他

• 關稅完稅價格一般進口貨物的完稅價格特殊進口貨物的完稅價格出口貨物的完稅價格進口貨物完稅價格中的運輸及相關費用、保險費的計算完稅價格的審定

• 應納稅額的計算從價稅應納稅額的計算

31

APPENDIX III

從量稅應納稅額的計算複合稅應納稅額的計算滑准稅應納稅額的計算

• 稅收優惠法定減免稅特定減免稅臨時減免稅

• 行李和郵遞物品進口稅• 徵收管理

關稅繳納關稅的強制執行關稅退還關稅補徵和追徵關稅納稅爭議

土地增值稅

考生應該重點掌握土地增值稅的納稅人、徵稅範圍、增值額的確定、稅率的選擇、稅收優惠政策等內容。


• 土地增值稅的基本原理土地增值稅的概念我國土地增值稅的特點土地增值稅的作用

• 徵稅範圍、納稅人和稅率• 應稅收入與扣除項目• 應納稅額的計算

轉讓土地使用權和出售新建房及配套設施應納稅額的計算方法出售舊房應納稅額的計算方法特殊售房方式應納稅額的計算方法

• 稅收優惠建造普通標準住宅的稅收優惠國家徵用收回的房地產的稅收優惠個人轉讓房地產的稅收優惠

• 徵收管理納稅時間和繳納方法納稅地點納稅申報

32

APPENDIX III

房產稅

考生需要重點掌握房產稅的納稅人、房產稅的徵稅範圍、房產稅的計稅依據、房產稅的稅收優惠、房產稅的稅收徵管等內容。


• 房產稅的基本原理房產稅的概念房產稅的特點房產稅的作用

• 納稅義務人與徵稅對象• 徵稅範圍• 計稅依據與稅率• 應納稅額的計算

從價計徵的計算從租計徵的計算

• 稅收優惠• 徵收管理


契稅

考生應該重點掌握契稅納稅人、契稅徵稅對象、契稅徵稅範圍、契稅應納稅額計算、契稅稅收優惠、契稅徵管等內容。


• 契稅基本原理契稅的概念契稅的特點契稅的作用

• 徵稅對象• 納稅義務人與稅率• 應納稅額的計算• 稅收優惠• 稅收管理

納稅義務發生時間納稅期限納稅地點

33

APPENDIX III

徵收管理

印花稅

考生需要重點掌握印花稅納稅人、印花稅徵稅對象、印花稅徵稅範圍、印花稅課稅基礎、印花稅稅率、印花稅徵收管理等內容。

研究領域：

• 印花稅的基本原理印花稅的概念印花稅的特點印花稅的作用

• 納稅義務人立合同人立據人立賬簿人領受人使用人各類電子應稅憑證的簽訂人

• 稅目和稅率• 應納稅額的計算• 稅收優惠• 徵收管理

徵管法

考生應該重點掌握徵管法的適用範圍、遵守主體、稅收違法行為的法律責任、納稅評估管理辦法主要內容、納稅擔保實行辦法等主要內容。


• 稅收徵收管理法概述稅收徵收管理法的立法目的稅收徵收管理法的適用範圍稅收增收管理法的遵守主體稅收徵收管理權利和義務的設定

• 稅務管理稅務登記管理賬簿、憑證管理納稅申報管理

• 稅款徵收

34

APPENDIX III

• 稅務檢查• 法律責任• 納稅評估管理方法• 納稅擔保試行辦法

參考書籍

《中華人民共和國稅法基本法規》（最新版）出版社：中國稅務出版社

《稅法》（CPA教材最新版）作者：中國註冊會計師協會出版社：經濟科學出版社

國家稅務總局網頁www.chinatax.gov.cn/n8136506/index.html

35

APPENDIX IV

SYLLABUS FOR PAPER 4 – ADVANCED TAXATION PRACTICE


To consolidate and apply the taxation knowledge learned from Papers 1, 2 and 3 (Hong Kong Taxation, PRC Taxation and International Taxation) of the CTA Qualifying Examination to different scenarios that may be come across by a businessman or a professional in their daily life.

New Legislation

The Institute will not set questions requiring detailed knowledge of new legislation until at least six calendar months after the last day of the month on which the legislation is promulgated by the respective tax authority or government. However, candidates taking the examination should be prepared to answer questions requiring knowledge of the principal aspects of that legislation at examinations held within that six-month period.


The paper is a three-hour closed book examination based on consolidation of the Hong Kong and PRC tax law and the international tax law in general. Candidates are expected to have an in-depth knowledge of the aforesaid tax laws, but they are not expected to do detailed calculation of tax payable in the paper.

Instead they are required to identify the different issues raised in the questions, and suggest ways to handle the situations provided and risks involved. As this is a tax paper of The Taxation Institute of Hong Kong, candidates are expected to answer questions from the perspective of a Hong Kong company doing business in other jurisdictions or a foreign company doing business in Hong Kong.

Questions will not be set on legislative changes which relate to amendments made to the aforesaid tax laws and cases that are decided within six months before an examination.

Format of the Paper

The examination paper consists of two sections:

36

APPENDIX IV

Section AThis section scores 60% of the overall marks of the paper. A case is provided in this section, and candidates have to highlight the issues raised in the case and apply the law applicable to the facts of the case.

Section BThis section scores 40% of the overall marks of the paper. Three questions will be set and candidates are required to answer two questions in this section.


General

This is a final paper for application of tax knowledge learned by candidates through the previous examinations. The syllabus for this paper includes the syllabi of Papers 1, 2 and 3 as set out in Appendices I, II and III. In addition to a thorough knowledge of the syllabus of the three papers, candidates are expected to have knowledge on business ethics, and the ethics in providing tax services to clients. Reference may be made to the code of ethics of professional bodies of international repute wherever relevant and applicable.

Specific

• HongKongtaxation• PRCtaxation• Internationaltax• Businessandethics.

Reference Books

Reference books for Papers 1, 2 and 3.


Supplementary reading for Papers 1, 2 and 3.

Professional Rules and Practice Guidelines ,the Chartered Institute of Taxation, UK. (www.tax.org.uk)

Professional Conduct in relation to Taxation, the Chartered Institute of Taxation, UK. (www.tax.org.uk)

Code of Ethics for Professional Accountants (Members’ Handbook Vol.1, the Hong Kong Institute of Certified Public Accountants)

Certifi ed Tax Adviser (CTA)


certiﬁ ed tax adviser (cta) qualifying examination · certified tax adviser (cta) qualifying...

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