育教僑華頁三第張七第 日四十月一十年申庚懸夏
1981
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E:onomic & Public AlPlans (11)
*** K. Wing & E, T. Chan MILL & DALE PRESS LTD,
Public Finance. Question:
Distinguish between direct: Taxes and indirect taxes 50 as to show their advantages
and disadvantages. Give/ lucal examples of each.
A direct tax is the tasation which is paid
directly by individuals or companies on whom it is actually Juviod. The tas burden is exactly bare by the tax paver and the tax is levied on the taxable income-companies.
Examples of direct taxes are the salary Tax, profit Tax,
. propertly Tax, Interest Tis Estate Duty, LLicence: Foes and Rate in Hong Kong.
The salary tax is charged. Mon any individual who is in
receipt of income from any employment in Hong Kong. . It is charged on a sliding
scale from 55 to 30%, using the progressive tax rate. Thetasable income is
-derived after deduction of,
various allowances which
vary with the individual and.
family circumstances,
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Profit tax is charged on any profits derived from the trade and business in Hong Kong. The standard tax rate of a corporation is 17% where the unincorporalex business. is.atra standard) rate of 15% which levied on the interest derived from any debenture, mostage bill of
deposit ioari, advance
ur shy other and indeltedness
Property tax is charged
Cat standard rate of 15% Con
80% of the accessabe current market rental value. Every owner with a property: in Hong Kong is necessary to pay this amount of payment.
Besides, Estate Dutvis the duty imposed on a dead person's property, money orn estate, Licence Fees is levied on all business except the non-profit: making business and some charitable organizations." Rates are charged as a certain percentage of the estimate yearly letting valueof. land or a property held or occupied by a person.
An indirect tax is the taxation which levied on goods and services. In other words, it is usually levied on. expenditure and is sometimes called outlay taxes.
Examples of the indirect taxation in Hong Kong are the. Custom Duties, Excise Duty, Betting Duty... Stamp
Duty Entertainment Tax and Hotel Accommodation: Tax.
Custom Duties are the
Taxes which are charged on
four groups of imported::
報日僑華
commodities — alchoholic liquors, tobacco tertain hydrg-carbon oils and methv1.
Excises. Duties are the "taxes which are charged on
the above four groups of locally manufactured commodities.
防裝
Stamp Duties are imposed fixedly on certain kinds of. documents.
Betting Duty are the duties on horse betting and on cash sweep contribution. The operation of Betting Duty is solely conducted by the Royal Hong Kong Jockey Club.
Besides, the Entertainment Tax is charged on the prices of admission to race meetings and cinemas. The Hotel. Accommodation Tax is imposed on hotel and guest honest, The Royalties and Concession are the payment which the government. received from public utility companies such as bus company, electric company, etc. They enjoy monopolistic. franchises.
Compared direct taxation with indirect taxation, severall distinctions can be drawn:
(1) Direct taxation is levied on wealth and income where indirect taxation is levied on expenditure.. (2) Direct taxes are usually
charged by the: government. The taxes. are directly paid by the
tax payers to the
government. Indirect
taxes are usually borne
by the consumers and are
1.剪報八
六期星
日十二月二十年〇八九一公年九十六國民牶中
botween the rich arid the
not paid by themselves directly to the
government but through semebody else?
(3) Direct taxes are based on
the Ability-To-Pay
principle. It means that people should be taxed: according to their income ievel. The higher: income group should pay more, Indirect taxes are justified by the Benefit Principle. It means that those who get satisfaction.
by consuming goods and services should be taxed accordingly..
The incidence of indirect tax may be on the buyer or seller, depending on the:
elasticity of demand of the commodity.on. which the tay has been
imposed. If the commodity is more elastic, the tax burden would be easily shifted to the buyer. It is easier to determine the incidence. of a direct tax but it is
·difficult to determine the incidence of an incidence
tax
(5) Direct taxes are generally in progressive tax rate. It means that the tax rate is progressive in respect to an increasing. proportion of income as income increases. Indirect taxes are generally regressive. :takes a decreasing
proportion of income as income decreases. (6)Since indirect taxes are
at a regressive tax rate, it is said that indirect
taxes can widen the gap.
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puor especially. some poor:
people. with large families. Therefore, direct tax can achieve:more even distribution of wealth.in
the economy.
(7) Direct tax can directly,
influence the income and consumption pattern.of.
an individual or s family. Since more taxes are" "required to pay. in respect to higher income, it may discourage individuals. Trom seeking additional income.
(8) It is easier to estimate.
the amount of revenue that can be collected form direct taxes. It is difficult to compare compute the exact amount that would be yield by indirect tax especially when the taxed goods are elastic in demand. (9) Tax evasion and tax
avoidance are more frequent and much easier for direct taxes. The administration cost of direct taxes is relatively heavier than indirect tax. (10) Direct taxes may cause harm to the working Incentive, investment incentive and the saving incentive of the firm and individuals.
(11) Indirect taxes are usually
regressive. The lower income group suffer from it because they bear the majority of the tax burdon. If the prices_of the commodities are:
raised.general price level will be bid up and it will be easy to cause inflation problem.
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