Master Guide Module D: Taxation 2017

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Master Guide Module D: Taxation 2017

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Aims of the Master Guide:

The primary aim of this Master Guide is to provide a simplified approach to prepare for HKICPA’s Qualification Programme Module D Taxation, Final Examination and PC Examination.

This Master Guide has been designed to serve:
- As key notes for candidates to understand the subject matter and syllabus requirements in a more efficient and effective manner
- As reference material to be brought to the examination hall
Highlight of this Master Guide:
- Exam focus with key subject areas
- Summaries of relevant DIPNs are given
- Includes mind maps and computation formats to enhance learning process and facilitate efficient referencing during the exam
Past Paper Analysis ............................................................................... 4
A) Profits Tax ........................................................................................ 5
B) Individual Income Tax ................................................................... 37
C) Tax Administration ........................................................................ 55
D) Stamp Duty ..................................................................................... 73
Lecturer - Mr. Mike Li @ Module B, D & FE

CA (Aust.), FCCA, MSc (UK), FCPA(HK), ATIHK, CTA

Mike Li has been working in Inland Revenue Department and various Big Four firms in Hong Kong since graduation from Hong Kong Polytechnic. He specialized in taxation areas giving solutions to his students and corporate clients. He started working full-time in education field since 2000, and was HKICPA’s Education Director managing QP exams in 2006. Currently, he is the Principal for HKCA responsible for accountancy training for the professional qualifications of QP and ACCA.

Mike obtained Master degree in Accounting & Finance from the London School of Economics and is now an Australia Chartered Accountant, a Fellow member of HKICPA, ACCA (UK) and an Associate member of the Hong Kong Taxation Institute and a Certified Tax Advisor. Mike has taught taxation and management classes in Hong Kong and Mainland China for more than 10 years. Due to his effective teaching methods and his devoted effort, many of his students had become prize-winners and top affiliates.