LLAW6201 PRC taxation law and policy

1.1 Course details

Course code: LLAW6201 /JDOC6201
Course name: PRC Taxation and Policy
Programme offered under: LLM Programme / JD Programme
Semester: Second
Prerequisites / Co-requisites: No
Credit point value: 9 credits / 6 credits

1.2 Course description

This course first provides a general background of tax policy in the PRC. It then introduces the legal framework of tax law in the PRC from the legislative, administrative and judiciary perspectives and illustrates how tax law is developed, implemented, interpreted and enforced. The major components of the tax system will be touched upon, including VAT, enterprise income tax and individual income tax. Other types of taxes including tax on real estate and environmental tax will be explored.  Given the increasing significance of the PRC in international trade and investment, tax implications arising from cross-border transactions involving PRC parties will also be considered. At the end of the course, students are expected to possess good and sound theoretical and working knowledge of the PRC tax law and practice so that they will be able to analyse simulated but realistic tax cases at an elementary level, conduct further research and exploration in the subject and come up with opinions on certain policy issues.

Teaching will be primarily in a lecture format with some class discussion.

1.3 Course teachers

Name E-mail address Office Consultation
Course convenor Wilson Chow wschow@hku.hk CCT 1015 By email
Course convenor Doreen Qiu TBA TBA By email
Course convenor Yan Xu TBA TBA By email


2.1 Course Learning Outcomes (CLOs) for this course

CLO 1 Have a basic level understanding of the tax law as a complex and nuanced body of jurisprudence with significant economic, social and political implications.

CLO 2 Have experience in working with a range of source materials.

CLO 3 Have an opportunity to improve critical thinking and research skills by analyzing some current topics in tax law and related laws in the PRC.

CLO 4 Use the knowledge that they have learned to analyze other issues in the areas related to taxation law and policy.

CLO 5 Learn other tax laws and policies by themselves after the end of the course.

2.2 LLM Programme Learning Outcomes (PLOs)

PLO A On successful completion of the curriculum, students should be able to demonstrate a solid understanding of the body of legal knowledge and the capacity to conduct research on, critically analyse and evaluate legal principles, at a level required to meet the standards and expectations of the legal profession and the community at large.

PLO B On successful completion of the curriculum, students should be able to apply their legal knowledge and research skills to practical situations or theoretical challenges, and utilise their comparative understanding of the law and its political, social and cultural contexts to provide original and creative insights to legal problems.

PLO C On successful completion of the curriculum, students should be able to apply the knowledge, lawyering skills and legal reasoning to real and novel situations in life, with a view to resolving issues, problems and disputes within the legal parameters.

PLO D On successful completion of the curriculum, students should be able to demonstrate the ability to present effectively legal arguments in the professional context, as well as conveying and explaining the law effectively to lay clients and members of the larger community.

PLO E On successful completion of the curriculum, students should be able to appreciate the underlying moral values of the law and ethics in the profession and the legal system in the broad social, economic, political and cultural contexts: justice, the Rule of Law, and protection of rights and liberties which form the fabrics of a civilised society, and the importance of upholding these values by the legal community.

PLO F On successful completion of the curriculum, students should be able to develop a strong awareness of social issues and conditions, and utilise analytical abilities and rhetorical advocacy to provide leadership for the betterment of the human community.

2.3 Programme Learning Outcomes to be achieved in this course

CLO 1  ✓
CLO 2  ✓
CLO 3  ✓

3.1 Assessment Summary

Assessment task Due date Weighting Feedback method* Course learning outcomes
Class performance (20% oral presentation + 10% attendance and participation) Oral presentation: 24 Apr 2021 30% 1, 5 1, 2, 3
Final take home exam TBC 70% 1 1, 2, 3
*Feedback method (to be determined by course teacher)
1 A general course report to be disseminated through Moodle
2 Individual feedback to be disseminated by email / through Moodle
3 Individual review meeting upon appointment
4 Group review meeting
5 In-class verbal feedback

3.2 Assessment Detail

To be advised by convenor(s).

3.3 Grading Criteria

Please refer to the following link: http://www.law.hku.hk/course/grading-criteria/


4.1 Learning Activity Plan

Seminar: average 3 hour(s) / week for 12 teaching weeks; occasional classes on weekends
Private study time: 9.5 hour(s) / week for 12 teaching weeks

Remarks: the normative student study load per credit unit is 25 ± 5 hours (ie. 150 ± 30 hours for a 6-credit course), which includes all learning activities and experiences within and outside of classroom, and any assessment task and examinations and associated preparations.

4.2 Details of Learning Activities

To be advised by convenors.

5.1 Resources

Reading materials: Reading materials are posted on Moodle
Core reading list: There is no uniform textbook for this course
Recommended reading list:
  • Chaowu Jin, The Regulatory Environment of Chinese Taxation (2nd), William S. Hein & Co., Inc, 2009.
  • Li Jinyan, International Taxation in China: A Contextualized Analysis, IBFD, 2016.
  • Bahl, Roy, Fiscal Policy in China: Taxation and Intergovernmental Fiscal Relations, South San Francisco, Calif: The 1990 Institute, 1999.
  • Zhang Wei, Taxation policy and the Economy of China, Beijing: Renmin Press, 2006.

5.2 Links

Please refer to the following link: http://www.law.hku.hk/course/learning-resources/

By the publication of the course profile online, the Faculty deems the student as having been notified of the course requirements.