BTF5888 - Chinese taxation law - 2017

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Business Law and Taxation


Mr Jonathan Teoh

Unit guides



  • Winter semester 2017 (On-campus block of classes)


An introduction to the Chinese taxation system. Topics include: the legal framework and governing authorities; Turnover Tax (Value Added Tax and Excise Tax); Business Tax, Enterprise Income Tax; and Individual Income Tax and tax incentives.


The learning objectives associated with this unit are to:

  1. develop an understanding of, and appreciation for the regulatory environment of the Chinese tax system, including the brief history of the Chinese tax system
  2. analyse and apply China's tax laws in given factual situations for individual and business/corporate taxpayers
  3. analyse and apply Chinese tax incentives under Value Added Tax (VAT) on the sale of goods, Business Tax (BT) on the supply of services, Enterprise Income Tax (EIT) and Individual Income Tax (IIT)
  4. develop a practical knowledge of the Chinese tax implications arising from Australian taxpayers investing in China
  5. learn how to calculate the VAT, EIT, BT and IIT liability of Chinese taxpayers.


Within semester assessment: 100%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)