Program overview
Taxation is a subfield of economics. At the graduate level, it focuses on tax theory, policy, administration practices, and international taxation. In simple terms, you learn how to collect taxes, how to pay taxes, and how to legally save taxes. Core courses include: China's tax system (VAT, corporate income tax, personal income tax, etc.), international taxation (cross-border transactions, transfer pricing), tax planning, tax audit, and tax economics. Chinese universities often collaborate with local finance and tax bureaus, offering case-based teaching that analyzes real corporate tax issues. This program suits students who are good with numbers, have clear logic, and enjoy solving complex problems. If you're interested in tax arrangements for multinational corporations or China's tax treaties with Belt and Road countries, this program will be especially appealing.