23
·
WEDNESDAY, JUNE 24, 1987
FOR
CHINESE
HE DESCRIBED THE PATTERN
WAS "SIMILAR IN THAT THERE WAS A DROP IN STANDARDS IN PRIMARY SCHOOLS IN THE MID-1970's".
THE LOWEST POINT WAS REACHED IN 1981 IN PRIMARY FOUR TO SIX, FOLLOWED BY AN IMPROVEMENT DURING THE MID-1980'S, HE SAID.
HE ADDED THAT A DECLINE IN STANDARDS IN SECONDARY THREE ENGLISH AND CHINESE CLASSES BETWEEN 1979 AND 1981 HAD BEEN ARRESTED AND SINCE 1983 SOME IMPROVEMENT HAD BEEN SHOWN.
NO SPECIAL CONCESSION FOR SALARIES TAX PAYERS OVER 60
ENJOY TAX ADVANTAGES SINCE PERSONS AGED 60 OR OVER DO NOT LIABILITY TO PAY DIRECT TAX IN HONG KONG IS BASED ON THE PRINCIPLE OF ABILITY TO PAY WHICH IS DETERMINED BY THE LEVEL OF A PERSON'S
ACTING FINANCIAL SECRETARY, AGE, RATHER THAN NENDICK, TOLD THE LEGISLATIVE COUNCIL TODAY (WEDNESDAY).
THE
THE HON
INCOME, DAVID
IN REPLY TO A QUESTION BY THE HON
KONG'S GRADUATED SALARIES
THE
TAXPAYING
CHAN YING-LUN, MR NENDICK TAX RATES WERE DESIGNED TO ABILITIES OF
AND INDIVIDUALS
SAID HONG DIFFERENTIATE BETWEEN FAMILIES WITH DIFFERENT INCOMES.
"BECAUSE IT IS THE LEVEL OF A PERSON'S INCOME, RATHER THAN AGE,
BR NO THAT DETERMINES THE PERSON'S ABILITY TO PAY, THERE APPEARS TO
PERSON AGED
OR MORE SHOULD ENJOY A TAX REASON WHY A ADVANTAGE OVER A PERSON AGED LESS THAN 60 YEARS."
60 YEARS
THE TAX ON WHETHER CONSIDERATION WOULD BE GIVEN TO INCREASING
SAID NENDICK
THAT PERSONS AGED 60 ALLOWANCES FOR THE ELDERLY, MR
ALLOWANCES YEARS OR MORE ARE ENTITLED TO THE SAME PERSONAL AND FAMILY AVAILABLE TO ALL TAXPAYERS.
INCOMES GENERALLY HAVE NO
11
"ACCORDINGLY, AGED PERSONS ON LOW LIABILITY TO TAX.
HOWEVER,
HE POINTED OUT THAT THE
ΤΟ INCREASED ALLOWANCE WAS MOST RECENTLY
ASSESSMENT COMMENCING APRIL 1, 1986.
1
©
BASIC $9,000 FOR
DEPENDENT
PARENT
THE YEAR OF
/24
C