Mainland China is developing rapidly in recent years and attracts worldwide investment. Its accounting profession and taxation system is going through a
period of development and change. This course is to expose students to general principles, practices and research methodologies of taxation and accounting topics both in Taiwan and Mainland China transactions.
This one-semester course will cover ( 1) Investment planning in Mainland China.
(2) An insight into the role and impact of accounting as a discipline in China.
(3) An overview of China’s tax system, including income tax , value-added tax,
business tax , custom duty etc.
In particular, this course will look at accounting and taxation for enterprise with foreign investment and joint venture with comparison to the system in Taiwan.