1969-01-26 — Page 14

真二第張四第

日九初月二十年申戊醫夏

WAH KIU YAT RO 郭日僑華

文中學會考試題預習

經濟及公共事務科 (十二) 劉奇敏

Economic & Public Affairs

Lecture No. 12 By K.M. Lau

Answers to Questions in Exercise No. 10

Question: (1) How would you judge whether a system ( taxation is workable and fair to all?

Answer:

In a democratic society the government has the right to collect taxes from the citizena in the same way as the citizens have the right to enjoy the wide variety of services and facilities provided by the governineat. The system of collecting taxes should, however, be devised in such a manner that it does not give rise to any unfairness or discrepancies among the citizens.

·Adam Sandth, an eminent political economist, contended that for any system of taxation to work fairly and efficiently, if should be based on certain principles, Today most governments are aware of Smith's principles of taxation, and wherever possible, his

principles are implemented, we shall now see how Hong Kong Government adapta its system of taxation from Smith's theory and see to what extent it is true that our system is fair and workable to all.

Before any judgement can be formed on une fairness or unfairness of any system of taxation, WA shout actually see how far Smith's principles of taxation are applied."

rien

It would, of course, be unfair if everyone, and poor, is taxed equally, for a yearly tax of say $100- to a man who earns $300 a month is a greater financial burden to him than to a man who earns +3,000- a month. Thus, a tax should be graded

relative to a citizenla earnings. Our salaries tax:13

a progressive tax, so that a salaried man with greater earnings is taxed at a higher rate for each ∵succeed ing : #5,000, and those who earn leas than tha

net allowances to which they are entitled, are exampted from salaries tax. The allowances allot cau to each taxpayer are the same, thus maintaining fairness for all

If the way a tax is computed varies from time to time and from person to person the system of taxation. ia logically an unworkable one for it displays. inefficiency on the part of the administration. All our taxes are based on proven: methods of calculations

There are no undue complications in the way the various taxes are calculated; even if they are not easy to calculate, the staffs of the Inland ke venue Department, the hating and valuation Department and the Public Enquiry Service, are willing and most happy to offer any assistance required by any member of the public. Thus, the second principle that the erount of tax to be paid should be definite must be taken into consideration in judging whether any system of taxation is workable or not,

In England the law bas made it compulsory for. each employer to deduct a certain sum of his employee's salary, to be paid to the government in reapect of his salaries tax, tmus giving rise to the well-established system of P.A.Y.E. (Pay-as-you-earn} This enables a taxpayer to pay his tar conveniently without causing any undue financial embarrassment. This, în fact, is the third principle of taxation.

-In Hong Kong our Tax Reserve: Certificates are close substitute for P.A.Y.B. but, unfortunately, if is not compulsory for a taxpayer to buy them, if ha is reluctant to do so. Consequently, many taxpayers do not know of the existence of these Certificates When presented with dabit notes from the Inland Revenue Department most taxpayers are caught by. surprise and find it difficult to pay their tax. Unless Government can introduce a compulsory system of saving to enable one to pay his tax when called upon to do so, any system of taxation seldom works satisfactorily."

Any form of taxation, to operate effectively, should not give rise to tax evasion. At the same timD if it involves a tremendous amount of money to be spent by Government in order to collect the tax, ic. definitely not worth Government's while to introduce the tax, in the first place. Hong Kong residents used

to pay a fee of $20 per annum for ownership of a radio set. But when Government discovered that far to many people were successful in avoiding payment of the fee, Goverment eventually abolished it. It is expected that, for similar reason, the present television Licence Tee is to be abolished too, another reason being that television has become a popular. community entertainment, and as such should be made available to one and all.

Thus, if all the four principles of taxation ar advocated by Adam Smith in the 18th century, are applied to a system of taxation in the 20th century we can rely upon the latter to work fairly and efficiently in any community,

Question: (2) Give a description of the work and

functions of the Public: korks Department.

Answer:

18

hs its name implies, the Public Works De partimer, given the responsibility of looking after the Colony's public worka projects, chiefly in four: principad Fields - water, housing, communications. and. land

All Government buildings are designed by the Public: Works Department, although these buildings may come under the separate administration of the other Government departments, such as hospitals which cons under the Medical and Health Services Department and polica stations under the Police Force.

Government buildings after their completion need constant maintenance and repair to ensure longer:

一考試,花颃年宜、台

·英國普通育文德

一邊名大學就讀。

一誠的英國

「方接禋9

黹绝就入英中到雲裏

与大年尕英伯·

中两科高緻程度,可 凡送车五科及塔,而其

日期星

日六廿月一年九六九一曆公年八十五國民華中 育教僑華

上就新貿大業三

通敕育空盤式安 省接到泥雅敦 試中心。此後,著水河

F

路

參加G:C:E考試。

唐僧費時,近業英國普

一九六九年中文中学會考題!

化學科

(=)

林錫街

複習題十二

複習項目溶液及結晶水

工填-

(1)糖投入水中攪拌成澄清的粞水則糖是溶

水是溶 糖水是

(2)少許酒精與水泥和則其中

● 是溶劑。

(3)牛奶與水混和成

(4)粉灰與水泥混和成

是溶質_

/5)在一定溫度下一定量之溶劑只能溶解-

定量的溶質若溶液所含溶質已達此重此 溶液便稱____溶液。

欲檢驗一溶液是否飽和可置入同類溶质

一粒若瑢去則為

溶液若不變則為

溶液若增大則為溶液

(7)溫度增高固體對水的溶解度一般會

氣體對水的溶解度會(增或減) 8)將80°C 時氯化鉀的飽和溶液304克冷却

至20°C應有

克結晶析出。

溶解度:80°C 又克20°C 34克)

1將80克氯化鉀投入200克水中(80°C)溫度 降至43°C時開始結晶則在43°C時氯化鉀, 的溶解度為克·

10)投固體硫代硫酸鈉於少量水中攪拌旻其 不能全部溶解加熱後全溶去冷却: 見 有沉澱析出此時溶液是 溶液若加檸

拌或振動則有沉澱析出,直至溶液成 溶液為止

有些固體溶質自溶液析出時常有一定号。 的水和溶質結合構成結晶這些水稱

含這些水的結晶稱 物這些可因:

而逐出,結晶因而破壞成.

舉出:

(1)易風化化合物两種 (2)易潮解化合物两種

(3)極易溶於水氧體兩種

(4)常用溶劑四種 (5)酸性乾燥劑二種 (6)鹼性乾燥劑二種 III選擇

utility and it is the Public Works Department which is responsible for keeping these buildings in satisfactory condition.

Public transport requires roads, buildings and in- congested areas flyovers, and these must be repaired whenever they are found to be in a bad state. At night the public highways have to be aufficiently Ilt to keep accidents off the roads. Again, it is the Public

to provide these Works Department's responsibility to facilities through the work of the Civil Engineering Office, which also builds and maintains the drainage and sewerage systems in Hong Kong, m

TO Electrical wirings or installation of equipments. in Government buildings are carried out by the Elect- rical and Mechanical Office of the Public Works Department. It is also logically the responsibility of this office to carry out any repair work when these fail to function properly. This Office also maintaina and services Government vehicles as well as approves certain installations of electrical circuits and equipments in factorian inamas and theatres.

The Building. Ordinance Office administers the Building Ordinance and decides if old buildings should ba prohibited from further residence or use. It approvas new buildings for use and building operations.

ACAZERI).

「監起第五入)彃出分

(四)四月九日舉行生來怪會。《五)十月 (一) 明日首先舉行百週年紀念之開氣橫式。(二)二月初價 大京恩崇拜。月初間將爲越校之

泡书

,

文所绾尚港台奖日

作院書言語科商港香 場試憑文育教通普英

名報资接已試考次一第度年本

1.溶液中的溶質

(2)一定是固體 定是液體

(二)一定是氣體

固液氣體均可

少校友,都有緣而消紉,茲將其特别安排節日略誌零 [北七〕日,至本年底前之一個年度內舉行,但該拔之新舊學生及老

簡份桉蓄過年紀念皇城,牠別安排一連串容貌及無用,定 【新社) 袱送髙23一八六九年創立迄今,已挢一百週年,該校營

安排節目多項整年內大事慶祝

萃男校成立百週年紀念

(2)將食盐投入水中,攪拌久置後見其底部有

食鹽積聚則溶液是

(a)飽和溶液

(6)不飽和溶液

(C)溫飽和溶液

(d)不能確定是否飽和

(3)欲分離食藍溶液的溶質與溶劑可用

(A)傾泌法

(6)過濾法 (C)蒸餾法

(a)分液漏斗

(4)欲使溶液中浴雪析出結品可

(2)倒去水分

(6)投入溶質之晶融

(C)蒸發水分

(七)加入代夢药品

複習題十一解答

工(1)碳酸鈣 二氧化碳氧化鈣(即生石灰)

消發作用氫氧化鈣(即消石灰)

(2)混濁液石灰乳石灰水

(3)硫酸鈣 Ca50j*240 水分 熟石膏

2 (2504 H2O

(4)熟石灰沙水

(5)鈣或鎂碳酸氫菫硫酸氯化物

(4).d

(5) d

[1.0)) (@CO2 + H2O + CO2

(a (HCO3)z

(2) CaCl2+2G7H35COONa→

Z NaCl + Ca(Cg H » COO)

Mg sout 2 G7 Has COONa

VaSO4 + Mg(Cy Hes COL

(3) Na2CO3 + Ca(HCO3)→ 2 NeHCO3+CaCO

Ne2 CO2+ CaSO4 + Nassort calls V

(4) Ca(HCG) > CaCO34+ H2O+CQT

Mg(HCO3), ~ MgCQ; ++ H2O + Cost 豆石鐘乳和石筍成因

含有碳酸氫鈣的水從山洞滴下時受熱乃分 解形成不溶性的碳酸鈣(早上題(的)沉積 而成石鐘乳若在山洞底受熱則生成石筍

Another branch of the Public forks Department is the Crown Laids and Survey Office which conducts land and air surveys and revises all maps of Hong Kong, and plans the way underdeveloped areas particularly those in the New Territories to be developed. It alsu arranged and conducta the sales of Crown lands.

The Water Works Office not only carries out water works projects, bit also looks after catchment areas and ensures that the people of Hong Kong are supplied with water as far as possible the whole years. round.

Last but not the least, the Public worke Department through the Port Works Division and the Deevelopment Division of the Civil Engineering. Office, constructs sea-walls, public and ferry pier

and recla juns land from the gen.

It can thus be easily seen that the Public Worka Department is a very important department to the community, for it has helped to develop a barren rock" into a rapidly-flourishing city that Hong Kong do today..

ixercise. No. Il

(1) What do you understand by 'Social Security'

How does it apply to Hong kong?

(2) Give a description of the work and functions