報日僑華
三期星
日六月三年五八九一屦公年四十七國民華中 育教濟經
團易貿組會總商工垂文考.
業拓來商|家|廿 務展港團英二
訪港在和伴夥易貿求尋港在擬更司公份部 港來次首家數有中其,塲市展拓國中往再後問
△商銷
經
或會機售銷找港在望希則司公間訪
E
:〔特訊】英國考文垂工商總會將|的出口货傕在總出口癒
在擬再往中國推介其產品。 市場,更有數家公司在沿訪問完畢後,同⺼增加三二○億
遠一百四十二萬鎊,今次訪港貿易團 五十萬鎊紅牌,南俊菡成的生意短袖 ua * 結果非常成功,訪問期間非取得價值|斯一一億元或首份八點。 易代表團來港,而上次級團來港訪開。入口貨值也回降了一八 :考文垂工商總會已作首次組織價,與去年十二月份比较,
公 司擬透過與港公司合作而拓展中國 擬在港尋求貿易合作聰悖,亦有部份一月份入口貨值爲一九
一貼 的產品及服務相當廣泛,部份公司更
姚貿易界人士云示
【今年一月份港货出口値增幅微
钮的產品及服務相當廣、產品及服務。至於今次一任木出代無成經銷商。二千二百萬元或百份 的這個貿易代表團,介,再日行前往中國介紹 | 銷售機會以趁此機會委,年十二月份亦微减减 一代表團負讶人畢傑英及會場,個別參展商在結束外一些首次來港拓展業二九點八二億元或百份 蘇建成投示:令次訪港、木港貿易訪間後,將會務的公司,主要是尋求| 四十九點九,但比對去 酋华共有廿一體質易團在港尋求貿易合作縣脞【貿易或產品代理商,今 訪問,足見香港的重要,亦希健指透過如本港一次來港主要是進一步介年一月份達八九點五八 性。擴其中一家參展商一商界合作而發展中國市一绍其新產品及服務,此億元,比去年同期增加 的第二大市場,一九八一其新產品外,更希望能公司,不少早已在港有 香港是英國在往東」,部份展商除介绍 | 參加這個貿易代表團的
【至於轉口貨值,今
燒室,金屬加工化學材料,接地和當設備等。
貨多到的關係。. 有各式汽車零件與設湖,火車和汽車用空調設備,電訊用配件,熔爐,燃 此一因素後 - 贾際入口 。這是薛曆年前各地
會 將由該會執行秘書杜雅倫率領。 港 來 。 制勁鼓、拉柱翼和他卡架的公司,單價平均約比一年前商 在該團介紹之列的產品代服務尙一出百份十二F - 幽除 商;電機工程可和一家生產懸掛彈營,憲向降,估計是方入口 紅 黑色金烤蝦炸品製造時,希模製造商一月份的入口貨單價亦相 3,去前來香港的,它們計有一家有色析,入口貨成本下降,使一 中国“破圈有六家團债公司是首次派代:港元兌歐日幣强與 |降低約上地百份八左右
305.
反映工產持續放慢
中港兩地貿易惫糊 - 轉口. 貨值分幅巨大佛是 貿易界人士表示:
貿易盈餘無大意義
前約商出百份二十左右 口罩,佔比年 轉口亦略見放緩。至於 的影响,但是一月份的。
關前工業捏產經運的地
·也反映了今年農曆年 七億元或百份六:
二細的情况已傷嚴重。 即使單以一月份的數宇出口值更囘降了七點〇|無法活躍起來 於出
·素的影响,如果哭了解]: 據統計,今亞一月一付運推謝在二月下旬的
·宇合併比較,才能得出月增加三點七五许咒,是去华農曆威錢前各行五百萬元,比去年一月 月及二月兩個月份的數點六六億元,比去年同,極迷較少,另一個原因,有形貿易盈餘露十摃殺 故事是「總出口值的佔淑明戤嗨 在二月下句,這可能做酒口修限仍有接近三成 年初的外貿於現 - 將一份恋貨出口值為|||進行,故形成一月份的| : 今年一月份錄得的 是,工商界人士表示:與去年十二月份比較,,使歲底前的提早起運,多出一億三千七百萬 二一個較明瑚的概念。但一坍轕得百份三訪五,如工業手上的傅訂單不多一份盈的八億六千八百萬, 近期宅與導,在印尼優質的風在,張鐵比去年時聞到,自身擴大,再闖入口貿 (香港道》「南華早報|年前上升百份之十五左綻百出與轉碽货值佔率 | 口舉價方面,估計一月 工業界人士指出:一份的出口取個平均比一為,基於出口申報的補
(特訊〕儘管每年 [反法與技出口貨風在,由於今年艘曆春節假期,撇除此一因素,實際 成部份廠家嵗號前提的增加,
元
綜合一般工商界出
,
CCP
真四第張五第日五十月正年乙歷
中期 越引述亞洲瑞德研究一般機的
· 近期及中期着來將魚來愈高降,一方面是受到特元 品上每多出現漏蓋茲報 佛學研究一價的上升,另方面是由有盈餘,但實質意義並 誠動的影响,壓抑了戰的情况,因此,貿易難
WAH KIU YAT PO
*
險風資投印
愈|愈|中|近
高來期期
爆發
子的零星作划已偬於頻繁, 年將舉行大選,極端间鼓份一料及半製品的人口成本。 的報告說,印尼在一九八七,於去年下半年從主要原不大與不值得過份誇
社會政治的動將升高,而中外合資三千萬美元
排莚的浪潮也愈來愈可能再
險愈高 *按報又說,在經濟方面
杭州市黃龍飯店
KEK FOL
進一步下跌,影啊到印尼經濟及政府各項建設計
(AF) SHEKBAABRYKA 它又說,去年四月印尼開始實施加值型夜劇
#
苦龍店核型面。
工程經理。 ,本月間動工。本港瑞安公司爲
|資酒店將於明年代在中,瓦素控制和遊度控制等
「「裁龍传出一的大型下一分包、成太控制、工程 (*) 1EWG WENHUSIA
將於明年底落成
客房近六百間,庭園式設計
【成。酒店的建築及投資
國著名嵐景城市杭州
另方面,钉予是
「費用達三千萬美元。工計觀的南洋財有限
一程於三日間動工。
| 公司總經理林燒亦
杭州分行。
州旅遊公司及中國銀行
司、南洋商業銀行、杭 的附裝。
资的計剂,投資者包括 有信心。該公司爲酒店
:6 金鉅國際(集團)公 主要股東南洋商業銀行
,是引出中港雙方合,示對這項合資酒店計劃
一鉅集團董事長飛總經理
梁國光表示:「黃
,以香港爲基地的金一的酒店,共有六座主意
|中國傳統經回式設計。
黃龍飯店是一間根
以及一系列低括建築物
度 - 我們特別委任瑞安
*爲確保工程質素和進 甜。
一,投入服務後,對促進廳-多功能廳、商店等 杭州旅遊業有莫大冲益,中間並有露天庭園設 開,為杭州最大型酒店:接待大堂、中西式餐
店擁有五百七八個魯,酒店股齊全,包括
.是項工程的技術
(中)公司爲是祺工 問包括:許李嚴建築工
程的工程經理。」
|程師-中國杭州市
一安將代表酒店的家主絲、公司及新世界酒店集團
作爲工程經無,璐 設計院、柏城(亞洲)
「畫工程的各項工作,包
1985
中學會考試類預習專欄
經濟
(廿四)
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王啟光 陳勵德
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ECONOMICS (24)
K.K, WONG & L.T. CHAN
MILL & DALE PRESS LTD.
Public Finance
Distinguish between direct taxes and indirect taxes so as to show their advantages. Give local examples of each. What would be the probable economic consequences if kesvier taxation îị composed to Hong Kong?
A direct tax is the taxation which is paid directly by individuals or companies on whom it is actually levied. The tax burden is exactly bare by the tax payers and the taxis. levied on se the taxable income" of the individuals or companies. Examples of the direct taxes are the Salaries Tax, Profits Tax, Property tax, Interest Tax, Estate Duty, Licences Fees and Rate
in Hong Kong.
The Salary Tax is charged on any individual. who is in receipt of income from any employ- ment in Hong Kong. It is charged on a sliding scale from 5% to 30%, using the progressive tax rate', The" taxable income is derived after deduction of various allowances which very with the individual and
family circumstances.
Profits Tar is charged on any profits derived from the trade and businers in Hong Kong: The standard tax rate of a corporation in 17% where the unincorporated "business" is a standard
rate of 15%
Interest Tax is charged at the standard rate of 15% on interest arising in or derived. "from Hong Kong: It is the
tax which levied on the interest derived from any debenture, mortgage, bill of sale, deposit, loan, advance or other indebt- adnesa.
Property Tax is charged at the standard rate of 15% on 80% of the accessable current market rental value. Every owner with a property in Hong Kong is necessary to pay this amount of payment.
Besides, Estate Duty. is the duty imposed in Q dead person!s property, money or estate. Licence Fees is levied on all business except the non- profit, making business and some charitable organizations. Rate is charged as a certain percentage of the
eatinate yearly letting value of land or a
property held or occupied
by a person.
An direct tax is the taxation, which levied on goods and services. It usually levied on expenditure and is sometimes called outley taxes.
Examples of the indirect taxation in long
Kong are the Custom.
Duties, Excise Duty,
the
"Betting Duty, Stamp Duty, Entertainment Tax and Hotel Accommodation Tax.
Custom Duties are taxes which are charged on four groups of imported commodities – alchoholic liquora
tobacco, certain hydro- carbon oila and methyl”.
Excise Duties are the taxes which are charged the above four groups of locally manufactured commodities.
Stamp Duty is modelled on the Br. tinh system which impos a fixed duty on certain, casse's of. documents and an advalorem duty on others.
Betting Duty is the duty on Horse betting and on cash sweep contribu tion. 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 Ta imposed on hotal, and guest houses. The Royalties and Concession are, payment which the government received from public utility companies such as bus company, electric company, etc. Which enjoy monoplistic franchises.
Compared direct taxation with indirect taxation, several distinctions can be dravn: Te (1)Direct taxation is
levied on wealth and incuse where indirect taxation is levied on expenditure.
no t
(2)Direct taxes are
usually charged by the government. The taxes are directly. paid by the tar payers to` the Gov'ti Indirect taxes are usually borne by the consumers and are paid by themselves directly to the government by through
somebody else.
(3)Direct taxes are based
on the Ability-To-Pay Principle. It means that people should be taxed according to their income level..
The higher income group "should pay more Indirect taxes are Justified by the Benefit Principle. It means that those who get natifaction by consuming gouds and services should be taxed accordingly. (4)The incidence of
indirect tax may be on the buyer or seller, depending on the elasticity of demand of the
commodity on which the tax has been imposed, If the commodity is
more elastic, the tax
burden would be easily hifted to the buyer.
It is easier to deter- .mine the incidence of
a direct tax but it is
difficult to determine the incidence of an indirect tax especi ally when the taxed
goods, are elastic in demand.
(5)Indirect taxes are
usually regressive. The lower income group auffer from it because they bear the
majority of the tax burden. If the prices
of the commodities are raised, general price.
level will be bid up and it will be easy to cause inflation problem..."
(6)Direct taxes are
generally in progres- eive tax rate. It is said that indirect taxes can widen the. gay between the rich and the 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 individual or a family. Since More taxes are ·
required to pay in respect to bigher income, it may discourage individuals from spending or seeking additional income..
(8)It is easier to
estimate the amount of revenue that can be collected from direct taxes. It is difficult to compute the exact amount that would be yield by the indirect taxes.
(9)Direct taxes may cause. harm to the working incentive, investment incentive and the saving incentive of the firms and individuals.
(10)Tax evasion and tax
avoidance are more. frequent and much easier for indirect taxes. Since then, the administration cost of indirect taxes is relatively heavier than "of direct taxes.
the
The following are. probable economic consequences of imposing heavier taxation în Hong Kong:
High salaries tax- reduces taxpayers disposable income consumption, and discourage peoples incentives to work overtime and to seek for promotion.
2. Heavier profits tax
reduces businessments savings and net. profits. Loanable funds in the economy will fall, and investment becomea expansive, Economic activities will shrink as a result.
3 Heavier indirect taxes
would lead to arise in prices of necessities, Thus it resulta in inflation which cause. harm to the competitiveness of Hong Kong's exporte,
In general, heavier taxation leads to.. greater govermenỊ ₺. - revenue, but
discourage foreign
investment flowing to Hong Kong.
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HISTORY (24)
VIOLA WONG YUK-YUE
MILL & DALE PRESS. LTD.
Describe the changes KMT-CCP.relations in the period 1927 - 1937. Give reasons for the changes.
The KMT and
cooperated in 1923
1927. Thia vas known as the First KMT-CCP. Coalition. However, the two parties fought against each other, mainly the KMT chasing after the CCP, from 1928 to 1935. Then in 1936, the two parties allied with each other again. This was the Second- KMT-CCP Coalition. The facta are chronological and therefore easy to assemble, où the question ia a general one. You must, however, renomber. to give reasons for the changes in the relation- ship between the KMT and CCP, .g. why the
cooperation between the two parties broke down in -1927–1928, and why the__ two parties: cooperated again in 1936.
1. 1927-28 Breakdown of
the First.KMT÷CCP Coalition
A. Reasons:
(1)The death of Sun Yat-
sen and the rise of rightist forces in the KMT - Sun died in 1925. So far, he... favoured cooperation with the CCP. Within the KMT, there appeared a struggle for power and in the end Chiang Kai-shak rose in influence. He was rightint in political position. He decided to break with the CCP. (2)The completion of
China's unification By 1928, all Chine was nominally unified under the KMT's rule.
Chiang Kai-abek therefore no longer felt the need of allying with the CCP against the warlords. (3)The KMT's change tò
dependance on the wealthy middle class and landlord's - As the KMT marched northward from Kwangtung, they occupied territories. where many wealthy Chinese and foreign bussinessmen could be found. These people supported the KMT so ...un tó sáfeguard their
interests. The KMT had to break with the CCP. (4)Growing radical acti- vities by the CCP- When the coalition first started, the CCP promised not to engage in revolutionary. activities. In 1926– 28, however, because of social confusion caused by the
unification process, the CCP attempted many such activities. The KMT feared the consequences.
B. Course: (1)The First of Purge of
the CCP 1R. 1926- Many CCP members were arrested by the KMT. (2)The Second Purge of
the CCP in 1927 Many CCP members were killed by the KMT
2. 1926 1935 The
KMT-CCP Struggle. In this period, the
two parties confronted
and then fought with
each other. From 1928
to 1930, the KMT concentrated on
internal development,
as China vas newly. unified. The CCP stayed in countryside areas to establish bases of power. Starting from 1930,
the KMT conducted a
Dumber of military campaigns against the CCP. They were called extermination tampaigns. Reasons for the struggle, were as follows;
Ideological difference between the two. parties - The KMT was based on capitalism, but the CCP was based On Communism,
The MT's success in unification - The KMT
succeeded in defeating
many warlords from
1928 to 1930. Chi ang. Kai-shek could
therefore concentrate
op dealing with the CCP
C. Chiang Kai-sheka
policy of destroying Communia before defending China against Japanese aggression - Japan
started aggression on China since September.
18, 1932. But Chiang Kai-shek policy was. to strengthen internal control before. handling the external problem of the Japanese. From 1931 to 1935, the KMT conducted 5 extermination campaigns against the CCP. The last one forced the communists to give up their base in central China. The KMT chased, and the CCP escaped, This wag the Long March (1934. - 35).
1935 – 36 Formation of the Second KMT-CCP.. Coalition p
In late 1935, membera of the CCP, escaped tợ Shenai of Northwest China. The KMT was about to start the sixth extermination campaign, Then an incident happened, changing the course of events. Chiang. Kai-shek was kidnapped by one of his generals who wanted Chiang tọn agree to cooperate with the CCP again. This was the Sian Incident. Chiang agreed, and, this started the Second KNT-CCP Coalition z The reasons vére follows:
A. Strong Chinese
nationalism and demand for internal unity against Japanese aggression Many Chinese nationalists: objected to the MTs policy. They argued that the KMT and CCP should put aside their quarrels and form a united front against the Japanese. Chiang Kai-shek was kidnapped because of this,
B. The CCP's advocacy.
for cooperation – The CCP wanted a breathing pace as it was threatened by the KMT, The CCP advocated cooperation with the KIT against Japan. C. Soviet Russia's !!
encouragement of KMT-CCP coalition This 'policy: enabled Soviet Russia to defend herself against the threats of Nazi Germany and Imperial Japan.
D. The Sion Incident
This forced Chiang Kai-shek to ogree to the second coalition with the CCP:
1937 - Outbreak of the Second Sino-Japanese.
War and the KTT-CCP
cooperation
On July 7, 1937 the China Incident occurred in North Chine. This led to the outbreak of var
between China and Japan. The KMT and CCP agreed to cooperate. to defend China, though
in practice there waa little actual
cooperation between them,
the
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明德出版社高方
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"ADDITIONAL MATHEMATICS
(24)
S.F. KO
MILL & DALE PRESS LTD.
Solutions to Exercise 12 1. cosбx+c«84x+co@2x+1=0 cos2(3x)+(coskx+cos2x)+1
2cos 3x-1
-0
+ 2 c o s ( x + 2 x ) c o s ( **= 21)
2cos5x (cos3x+conx)=0
cos3x0, CO#21-0 CORX=0
where nig integer.
Given: sin38-a.
gin28--b
sin38-3aine-4sin
wa100(3-4sio2)
a=sino(3-4(4-6)).
16b
1262
Let
16b3~12b2
2
Let u-1+xˆ du-3x when x-Ü, uni · when xal,
1- 2
du
-(3-3) →[81]
ain30sin4
u2,
-(Ans.)
--†(cosú@coa(-20)) --¿(co860-cos20)
(sin£êain40 de
(cosbo-cos20)de
--4((-)-((-1)-(1)}
(Ans.)
\\x{6-x)=0
Now
or
are of region OMA -fo(6x-12) dx
36 sq. units
dy-6-2x
da
at 0,
32-6 and
at
Equation of or is
Equation of ̈ÅT.
y=-6(x-6)
Solving:
6x-=6(x-6)
x-3
y=b(3)
18
1.e the ordinate of T
is. 18
i.e.height of AOAT-18
-54
„area of AOAT
x6x18
area of region (MAT --54-36
-18
region
OMA
-36
=2
region
·OMAT
18
6. Let M(a,b) be the
mid-point of the
chord PQ
Slope OM
Let the equation PQ be y-ax+c
This line meets the
circle
2
(~2+1)x2_ 20°x+c2-r2=0
Sum of
d-point of PQ
This is the x co- ordinate of M abc
equation of PQ:
7. Let A(a,0), B(0;b)
and P(h, k) 1-2
area
ab -8:
-2h
b=2k
of AOAB
.4(2h)(2k)-8
hka
the locus of P given by xy
(Ans.)
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