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Taxation and Investment Regulation in China - ATAX0626

School:  Aus School of Tax and Bus Law
Course Outline: See below
Campus: ATAX Campus
Career: Undergraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Prerequisite: 48 units of credit completed.
Excluded: ATAX0326, ATAX0426, ATAX0526
CSS Contribution Charge:Band 1 (more info)
Further Information: See Class Timetable


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.

Recommended Prior Knowledge


Course Objectives

Upon successful completion of this course, students should have:
  • A practical knowledge of the operation of the tax laws of China
  • A working knowledge of China's complex investment regulation regime
  • An understanding of environmental context in which China's laws operate
  • The capacity to provide accurate assessments on the likely taxation of individuals and businesses in China

Main Topics

  • The legal, administrative and political environment of China's tax system
  • Business and investment regulation: Types of business and investment vehicles and restrictions
  • Individual Income Tax
  • Enterprise Income Tax
  • Taxation incentives under the FIET
  • Value added, business and other taxes


2 Assignments
1 Exam

Course Texts

Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.