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招待费扣除 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 , Certi ed Tax Adviser CTA Qualifying Examination1The Taxation Institute o Hong KongCertifed Tax Adviser CTA Qualiying ExaminationCONTENTS Page 1. Objective ................................................................................................... 32. Who may sit the CTA Examination ........................................................... 33. Who may register as a student o the Institute ......................................... 34. Content and ormat o examination .......................................................... 35. Syllabus ..................................................................................................... 46. Exemption ................................................................................................. 47. Date ........................................................................................................... 48. Revision courses ....................................................................................... 49. Registration as a student .......................................................................... 510. Benets to registered students ................................................................. 511. Fees ........................................................................................................... 512. Enquiries.................................................................................................... 5 Appendix I Syllabus or Paper 1 – Hong Kong Tax ..................................................... 6Appendix II Syllabus or Paper 2 – International Tax ................................................. 16Appendix III Syllabus or Paper 3 – PRC Tax .............................................................. 22Appendix IV Syllabus or Paper 4 – Advanced Taxation Practice ............................... 3531. Objective As an international nancial centre Hong Kong needs a air number o tax proessionals. The Taxation Institute o Hong Kong quotthe Institutequot has served the taxation proession in Hong Kong or over thirty years and its missions are to promote the study o taxation and to continually elevate the proessional and technical standard o tax proessionals in Hong Kong. To this end the Institute has organised a proessional examination to accredit tax proessionals with a view to setting a standard or new entrants to the proession and to enhancing the condence o employers in persons holding such a qualication. These are the aims and purposes o the Certied Tax Adviser CTA Qualiying Examination and persons who have successully passed the Examination will be entitled or admission as a member o the Institute and awarded the designation “Certifed Tax Adviser” or CTA by the Institute provided that they possess the relevant working experience in the eld o taxation as required by the Institute.2. Who may sit the CTA Examination Only persons registered as a student o the Taxation Institute o Hong Kong are eligible to sit the CTA Examination.3. Who may register as a student o the Institute A A person who satises the ollowing conditions may register as a student o the Institute: i eighteen years o age or above and ii being a holder o a university degree recognised by the Institute or equivalent. B At the discretion o the Institute’s Council a person may also register as a student i he/she is 25 year o age or above and possesses not less than ive years experience in the ield o taxation.4. Content and ormat o examination A The CTA Examination consists o 4 papers: Paper 1 -- Hong Kong Tax4 Paper 2 -- International Tax Paper 3 -- PRC Tax Paper 4 -- Advanced Taxation Practice. B There is a 3-hour written examination or each paper. C Except or Paper 3 all papers are written and to be answered in English. The questions or Paper 3 are written and to be answered in Chinese. D The validity o a pass in a paper remains or 5 years only.5. Syllabus Please reer to Appendix I to Appendix IV.6. Exemption A Exemption to candidates who have completed approved academic programs may be granted rom Paper 1 Paper 2 or Paper 3 or a combination thereo up to a maximum o 2 papers only. No exemption is to be granted rom Paper 4. B Approval o an academic program or exemption purposes will be granted only upon application by the institution oering 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 o the Institute who may then obtain an application orm rom the Institute and apply to enroll or the Examination. 8. Revision courses The Institute will organise revision courses or candidates preparing or the Examination. Attendance o such courses is optional.59. Registration as a student To register as a student a person may obtain an application orm rom the Institute at its oce by post or by downloading rom the Institute’s website. The applicant is required to submit the completed application orm at the Institute’s oice in person with the required original supporting documents:i Hong Kong Identity Card or or persons who are not a Hong Kong resident other proo o identity ii certicates o academic qualications andiii two recent photographs.10. Benefts to registered students A Students will be advised o inormation relevant to the CTA Examination. B Students will receive inormation on technical matters and proessional practices including the Institute’s Journal that is circulated to ull members o the Institute. C Students may attend proessional development activities organised by the Institute.11. Fees Student First Registration Fee: HK500 excludes Annual Fee Student Annual Fee: HK500 Examination Fee per Paper: HK1600 Exemption Fee per Paper: HK1000.12. Enquiries The Taxation Institute o 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: tihkadmtihk.org.hk6APPENDIX ISYLLABUS FOR PAPER 1 - HONG KONG TAX Objective o the PaperTo develop candidates’ understanding o the current law relating to taxation under the Inland Revenue Ordinance and the Stamp Duty Ordinance o the Hong Kong SAR and their ability to interpret and apply the taxation statutes to practical situations in relation to corporations partnerships and individuals.Ater successully completing this examination candidates should be able to:??demonstrateathoroughunderstandingofthepracticalaspectsoftheHong Kong SAR taxation system??applythetaxprinciplesdecidedcasesandlegislationstotheHongKong taxation system and have an appreciation o the interaction o the various taxes??preparetaxcomputationsonpropertytaxsalariestaxprotstaxpersonal assessment and stamp duty.Note: Only background knowledge o tax planning is expected in this paper. The ability to analyse the taxation issues o a given situation and to oer tax planning solutions will be examined in Paper 4 “Advanced Taxation Practice”.New LegislationThe Institute will not set questions requiring detailed knowledge o new legislation until at least six calendar months ater the last day o 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 o the principal aspects o that legislation at examinations held within that six-month period. Structure o the PaperThe paper is a three-hour closed book examination to be based on the Inland Revenue Ordinance and the Stamp Duty Ordinance o the Hong Kong SAR and the relevant case law in the Hong Kong SAR the United Kingdom and other existing and ormer 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 beore an examination.7APPENDIX IFormat o the PaperThe examination paper consists o two sections:Section AThis section scores 36 o the overall marks o the paper and consists o one compulsory question. The question is a 36-mark question on prots tax.Section BThis section scores 64 o the overall marks o the paper. Five questions will be set and candidates are required to answer any our questions in this section. These questions are on either stamp duty prots tax including depreciation allowances and taxation o overseas activities salaries tax property tax personal assessment or tax administration including anti-avoidance and tax planning.Syllabus or the PaperThe syllabus covers the our main sources o taxation in Hong Kong SAR which are:??PropertyTax??SalariesTax??ProtsTaxincludingSpecialClassesofBusiness??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 o the our sources listed above candidates are expected to have thorough knowledge o the ollowing areas:??theadministrationoftheHongKongtaxationsystem??computationoftaxunderpersonalassessment??taxavoidancetaxevasionandanti-avoidanceprovisions??basicknowledgeofoverseasactivitiestaxplanningeldauditandinvestigation.The our sources o taxation together with the areas listed above orm the core o the syllabus or this paper. Candidates should note that there are overlaps among the various taxes and areas within the syllabus and they should be prepared or tackling questions encompassing the implications o 8APPENDIX Iseveral sources o taxation. For each topic area in the syllabus candidates should have knowledge o 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 OrdinanceCandidates should demonstrate knowledge o the administration o the Hong Kong taxation system including assessment collection appeal procedures and penalties in respect o all sources o taxes under the Inland Revenue Ordinance.Areas o study include:??basicstructureoftheHongKongtaxationsystem??sourcesofHongKongtaxlawincludingstatutescaselawBoardofReview decisions departmental interpretation and practice notes??basicstructurepowersandfunctionsoftheInlandRevenueDepartmentBoard o Inland Revenue and Board o Review??powersoftheassessortoobtainreturns??powersofofficersoftheInlandRevenueDepartmenttoobtaininormation: assessor inspector assistant Commissioner o Inland Revenue Deputy Commissioner o Inland Revenue Commissioner o Inland Revenue??rightsandobligationsofataxpayerofpropertytaxsalariestaxorprotstax and those o an employer??powersofanassessorinraisinganassessment??personsresponsibleforcompliancewiththeInlandRevenueOrdinance??noticesissuedbytheInlandRevenueDepartmentandhowtheyshouldbe served??requirementsandproceduresforlodgingavalidobjectionbyataxpayer??proceduresattheInlandRevenueDepartmentuponreceiptofavalidobjection??requirementsofavalidappealtotheBoardofReviewagainsttheCommissioner o Inland Revenue’s determination ??howtheBoardofReviewhearsanddisposesofanappeal??proceduresforlodginganappealtothe: Court o First Instance Court o Appeal9APPENDIX I Court o Final Appeal??powersoftheInlandRevenueDepartmentinrespectofthedemandofpaymentoftaxunderobjectionorappeal??rightofataxpayertomakeaclaimagainstanerrororomission??powersoftheInlandRevenueDepartmentintherecoveryoftax??proceduresforclaimingrepaymentoftax??proceduresforandrequirementsofapplicationforholdoverofpaymento provisional taxes??penaltiestobeimposedbytheInlandRevenueDepartmentinrespectofan oence committed by the taxpayer??proceduresforraisinganassessmenttoadditionaltaxundersection82A??requirementsofavalidappealagainsttheassessmenttoadditionaltaxunder section 82A.Property TaxCandidates are expected to have thorough understanding o all aspects o property tax in Hong Kong in particular the computation o property tax liabilities o owners o land/buildings situated in Hong Kong. Questions set on property tax i any may involve the interaction o property income with other sources o income.Areas o study include:??personsandpropertieschargeabletopropertytax??computationoftheassessablevalueandnetassessablevalue??treatmentoftheirrecoverableconsiderationandlumpsumpayment??computationoftheamountofpropertytaxandprovisionalpropertytax??requirementsandconditionsforholdoverofpaymentofprovisionalproperty tax??circumstanceswhereincomefromlettingofpropertyissubjecttoproperty tax or prots tax??conditionsforexemptionofpropertytaxforcorporationsandset-offofproperty tax against prots tax??statutoryrequirementsofretentionofrentrecords??propertyowners’obligationsandresponsibilities.Salaries TaxCandidates are expected to have thorough understanding o dierent aspects o salaries tax in Hong Kong particularly the computation o salaries tax liabilities o individuals. Questions on this topic may involve arrangements relating to the source o employment or remuneration package and the 10APPENDIX Iinteraction o employment income with other sources o income. Detailed explanations o the tax principles and treatments with reerences being made to decided tax cases statutory provisions in the Inland Revenue Ordinance and practices o the Inland Revenue Department etc are expected.Areas o study include:??factorstobeconsideredindeterminingthelocalityofincomeof: employment oce pension??howtodistinguishbetweenemploymentandprofession??differencesbetweenthetreatmentof: Hong Kong oce and non-Hong Kong oce Hong Kong employment and non-Hong Kong employment??taxtreatmentofincomeofHongKongemploymentwhereforeigntaxhas been paid??taxtreatmentoftheincomereceivedbyaircrewandseamen??differenttypesofincomeexemptedfromsalariestax??basisperiod??accrualofincomeanddeterminationofthedateofaccrualfordifferentkinds o income??proceduresforandtreatmentofrelatingbacklumpsumreceipts??differentkindsofincometobeincludedasincomefromemploymentoroce??computationoftaxablebenetsincluding: accommodation benet holiday warrant share options education expenses o a child o an employee benets-in-kind??computationofassessableincomenetassessableincomeandnetchargeable income??conditionsfordeductionofexpensesfromassessableincome??conditionsfordeductionofconcessionarydeductions??conditionsforthedeductionofpersonalallowances??computationoftheamountofsalariestaxandprovisionalsalariestax??requirementsandconditionsforholdoverofpaymentofprovisionalsalaries tax??meaningof“husband”“wife”and“husbandandwifelivingapart”??taxtreatmentsofahusbandandwifeunderseparatetaxationandunderjoint assessment11APPENDIX I??proceduresandtimelimitfortheelectionofjointassessment??taxtreatmentofahusband.