This course provides comprehensive coverage of the tax system and investment regulation in China in the context of common business, investment and employment activities. The course introduces China and explains its significance in the world economy. It also introduces the context in which China's laws operate and the many significant institutional issues that a businessperson or professional needs to understand to appreciate the actual operation of China's laws. The course also covers investment and business regulation in China. This is an essential precursor to the study of the tax regime that follows, as students need to understand the forms business can take in China if they are to understand its taxation. The course also focuses specifically on the taxation laws of Mainland China including Individual Income Tax, Enterprise Income Tax, Value-Added Tax and Business Tax in order to provide students with a thorough grounding in China's tax system.
For admission details, please contact the Law Faculty's postgraduate team at law@unsw.edu.au.
The University of New South Wales (UNSW) is renowned for the quality of its graduates and its commitment to new and creative approaches to education and research. It was established in 1949 and has expanded rapidly and now has close to 40,000 students, including more than 7000 international students from over 130 different countries. The University offers more than 300 undergraduate and 600 postgraduate programmes, and has developed an extensive network of alumni chapters throughout Asia. The main UNSW campus is located on a 38-hectare site at Kensington, seven kilometres from the centre of Sydney.