1947-05-02 — Page 5

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WEISSMULLER KELLY SHEFFIELD

•

Predo SOL LESSER Awedby WILLIARA THREE

SUNDAY TEA DANCE

AT THE

STAR HOTEL

TO

THE CHINA MAIL, FRIDAY, MAY 2, 1947.

INLAND REVENUE BILL

(Continued from page 2)

not be directly affected by this bill demands which it would be difficult, if not impossible, to re-

the poor man harder than

the rich one, but at the same time you will fall to obtain a fair share of the payment of taxes from the Au man with money, which is what one might call a legally inequit able tax.

Lotteries

lot-

"Another suggestion is tery, I have no moral objection -to-lotteries-from-n-personal palus of view, but I am not so convinced that there are no such objections when it becomes a matter of atatu, "In England, and I belleve at the present time in China, auch lotteries as are contemplated in this suggestion are not permitted; on the contrary there is netive op- position to them.

"Whether, in the circumstances of this Colony, haying regard to such objections, they should permitted,

I have grave doubt and so far ne 1 am personally 011- crtmid

should be very much against them."

"Apart from the moral or poli- tient angle, I do not think they would be effective to prostuce the necessary revenue,

"There are state lotteries in Australia, but I did not find any particular interest taken in them, And they enn form only a small, part of the revenue whlel, is Inised.

"A further point I should ke to make is that under this publle and other companies. will contribute very large sume of money, sems much beyond those that are at the disposal of indivi

duals.

But..

it realised that is it none of this money could be put into a a lottery, as I have yet to come nerast a company where one of its objects was to invest i lotteries, and clearly in ne Case could the dirbeture du xo, however anxious they might be to help in a good cause.

Beginning Of End "This Colony has up to date, in my opinion, enjoyed a great mea- auro of freedom from post-war labour trouble, and it would be linantroun in the extreihe to bring In taxes which, directly affecting persons who will not generally be affected by this bill wantil can industrial trouble that would not otherwise arise.

"In connection with this point, I am further influenced by the fact that we know it has been agreed that a general increase in renta in the Colony will shortly be permitted, and it would be more than unfortunate "If this coincided with a general increase of prices from indirect taxation I venture to make the last obser- vation an 1 feel that many will,

ต so long as the bul reasonable. pay their share of the tax without regard to recouping themselves from others, even nesuming, uz I have suggested, that competitions may prevent thig baing, dòng in the majority of caner,

point

ko

"This brings me which I regard as of great im- portance.

"Much of the opposition to this bill, and it is very

considerable, Arise from the feeling that this is the beginning of the end. That

as the evaders succeed in evading,

contrary, I think it would be Members wist have observed the fair to any that there was good provisions of Section 4 of the and the obligation of reoperation between the public B and the Department and, I can stringent secrecy under, which nisure Council that, so far as the potsonnel of the taxation are: bound to is humanly possible, the Govern- department ment means that cooperation to operate, I assuré Council that' thesu provlalons are there to be continue.

oboyed and will be enforced ta the beat of Government's bil ty:

excrcine possible

THE FINANCIAL SECRETARY

CENTRAL & BL

DAILY AT: 219 620 770 & 9M BEM. DAILY AT 270 GPU 720 1910 PM

'SHOWING TO-DAY

CENTRAL: Extra Performance at 12.30 P.M.

BLUES

Chinese Accounts "Under the Bill now before us the Commissioner has very —considerable power it in his

specific intention to this power wherever with an eye on the spirit rather law,

The Financial Secretary then thon the letter of the reasonably and without undue Bald :--- Interference with the legitimate "This Bilda been the sub- vacles of private and com-ject of a number of petitions mercial life. And he will depart from various sections of the from that policy only where he Chiness community, and there has good reason to suspect an has alw been a good deal of criticism'in' the press. One of attempt at deliberate evasion,

"Same smaller Chinese busi- the principal lines of argument nones fear that, their whole has been that the rovenuo ex- traditional system of account-pected from this measure. could, Ing will be overturned at expense more easily be obtained by to themselves and confusion to menna of certain alternative their' enterprises. Quito cate methods of taxation. Perhaps gorically this is not Govern the most widespread suggestion ment's intention, nor is it like has been that fame form of ly to be the result.

On the Commissioner's staff business licence should be sub. there will be officers expert le attent, for the Bronzed PLANE drawing from Chincar, accounts Ats Tax, but a Sales Tax and such information as is neces Customs Tariff in a limited sary for the purposes of this range of luxury items have also: FIELD

Tax Bill

These officers have been proposed.

"There is one general objee."

been specially selected and a

in the tien to all these alternatives

Then there is the question

tax

the others will be forced to pay in their stead, and furthermore that the breach having been made it will be enlarged for the benefit of number of them were

and on the and that is that is, none of them overnment officials who, they 1941 Department

are already, compared basis of that experience they can the rate of tax be adjusted with their opposite numbers are confident that in very few to the capacity of the Individust private life, very comfortably pinced.

In the past there fears 8 will the taxpayer be re- to pay to the same degree as is

car quired to recast his accounts. possible' in the case of a have not been groundless. but, I remarked in a previous speech Certainly he will not be lightly on fucomes. Moreover, all these

asked to do so.

proposals were examined with in this Council. I felt that there

great care by the Taxation was much more harmony between "Can it be seriously suggested the parties than before the war. of evasion. There will be some Committee at the end of Inst that the subscriptions of indivi-harmony which, however, was not vision and there in no sense year and they were rejected as duals could approach the sum

being helped by requisitioning. in denying it. But the question unsatisfactory. that would be collected under any "On this aspect of the matter Iia, how much evasion? Since Form of direct taxation, however feel very strongly that the im- the whole matter, both now and modest, from these wealthy composition of a moderate tax is not inter is not susceptible of "The suggestion that the panies?

principle in the circumstances of proof, all I can do here is to only a question of amount but of

state that naturally the Govern this Colony.

ment has most carefully. con- sidered the problem of potential evasion.

Cost of Living

Best Suited

"I at least an satisfied that the millions that it is suid would come

"I do not think it accessary to from this source in only winfui olnhorate this point at the prosent thinking, and if it were not I

time, as I am satisfied that the prin- should be even more firmly oppos-present bill is within this ed to the idea.

riple, but I certainly reserve free, dum of action if it is proposed the bill should be expanded be- your its present limits.

A

I should also refer to

ted business licence r capital tax. I am not clear how this would operate, but would be interesting to know how it is applied to professional men and I can only assume that

women.

Profits Tax

SITTE

RICHARD AN

WHORE:

LLOYD NOLAN-JACK CARSÓN „Romany (PARTOLE UTVAN - Blast Pag

NIGHT

The Me Wery about the boys who write „he bluss--and tha

guls who sing "vial,

2 BANDSI

3

JIMMY LUNCEFORD WILL OSBORNE

Tây Vysate [Uterus. Weatherf deten son andang`inate with

وسف محمدمه

LEE THEATRE

DIE TOWN BOOKING OFFICE. L

W, BAKING & CO. ALEXANDRA BLOG, OR FL BETWEEN 11.00 AM. AND 2.09 P.M. DAILY

Profits Tax should be cut out SHOWING TO-DAY AT 2.30, 5.15, 7.30, & 9.30 p.mt.

of the present Bill and replaced. by Bome fdrm of businesk licence is open to d number of other objections.. Of the four Not So Easy taxes covered by the Bill the "The Government's consider Profits Tax la, of course, the ed view is that evasion will not one from which the, greatest be nearly no easy as appears in amount of reconue will bo de some quarters to be supposed rived. If it were to be replaced and that. It will become pro- therefore by zome form of The business licence this would have gressively more difficult, world-wide experience of tax- to be fixed at quite a high figure. gatherers is that concealment Obviously the smaller businesses extended could not afford to pay such of profits over an period is not an easy matter a high licence fee and it would and we do not expect to find be necessary to create adminis it so in Hong Kong. And intrative machinery to consider Hong Kong we may also take | hundreds, or, more probably, comfort from the experience of thousands of applications on their merits with tylow to scaling down the fee to appropriate figuro-to meet the circumstances of each individual

1941.

"So far as we know, the 1941 tax was not successfully evaded on a large scale and where there were suspicions the Gov- crnment was confident that the corrective measures planned for

| cause.

"have endeavoured to give thu reasons that have jead me to the opinion that I should support this bill as being the most appropriate thin a one of the casos-which I form of taxation for This Colony Am very glad to male have been in raising the revenue that is considerably cut down in this, bill | needed.

where the matter would be left "I should perhaps add that the to the discretion of the Commu- eriginal ferm of this bill which sioner.

based this year's taxation on last "The consideration, however, year's income I could not have that has weighed most with me in supported, as, in my view, which connection with this bill is that have also previously expressed, the cost of living in this Colony is last year was such an abnormal extremely high, at such a height year that nothing could fairly be that perhaps wa may hope it is based therean, However, the al- only temporary, and this certainly ternative that has now been em-

"This would be a formidable involves the proposition that bodied as a result of the refer pathing shall be done to make ence to the last Taxation Coin-1942 would have had satisfac task. Considerable extra statf higher. This is the point where mittee, so far as I am concerned. tory results. It would not have would be required, and whether many will disagree with me, but meets this objection. I am convinced that

any

I feel that this been perfect no tax over is cach case was considered on 1ts. "In conclusion, I taxation which is not based on the bill, moderate in tone, is suited to but it was reasonably certain merits or the alternative and income or profits of the indivi- the present circumstances of this that there would not have been equally difficult method was dual in the Colony who can Colony and is desirable in profer-material evasion. And the Gov. adopted of fixing a graduated

ernment kecs - no reason

why scale of fees and attempting to' ence to other forms of taxation on afford to pay will lead to that re- sult. I cannot say that persons, the ground

that

the final analy- the same situation should not classify the various business who are not intended to pay these is it is a measure which, if effi- obtain, in regard to the present accordingly, the results would taxes will not have them passed elontly and justly enforced,

Inevitably be far from· saila- rn to them.

orderly, effective, and the

"And lastly, na to the dis- | factory. How much simplerif likely to add to the general cost closure of commercial secrets, will be to tax these concerna of living and cause consequential which is so contrary to the according to their actual profits unrest."

traditions of Chinçso or any na is now proposed, and how. olher business. Honourablo

(Continued on Page 10,)

form of

"I have already come across a case where the interest tox has sent the interest rate up, but it is. I hope, true, if it is not obvious at the moment, that supply and demand will deal with this pro- blern. On the other hand, so "far an I can tee, any effective tax which has been suggested will au- tomatically causa demand for mcreased wages from the

matty people in this Coldny who will

MAJESTIC

SHOWING TO-DAY

THE COLONIAL SECRETARY.

15

Icast

Replying for the Government, the Colonial Secratary sahl:-

"From what has been said in Council this afternoon and from the public representations which have been made concerning this R It is obvious that there. In some anxiety about the way in which the tax machinery will oporate. There 16, a fear that while the honest men pays, the rogue will sacape; and there is

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"Very briefly want to do what I can to allay these and similar anxieties.

*"I think it worth remember- Ing that the Taxation Dopart- mant la starting not quite from seratch: It was in operation In 1941 and I do not recall that its methods or its efficiency were seriously called, to question/in

those pre-war days. Oo the

DIES:

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