1978-12-21 — Page 36

Kong.

頁四第張九第日二廿月一十年午戊展夏

1979

中學會考試題預習專欄

公共事務及經濟(+)

明德出版社孔覊璇盧榮俊提供資料

Economic & Public Affairs (11)

Public Finance Question:

Distinguish, between direct taxes and indirect taxes

as to show their

advantages and

examples of each.

WAH KIU YAT PO

The standard tax rate

a corporation is 17% wherer the unincorporatex business is at a standard rate of 15%%%

Interest tax is charged at the standard rate of 15% on interest arising in or derived from long kong. It is the tax whsch levied on the interest derived from any debenture, -mostage, bill of sale, deposit loan, advaice or aliy other a indeltedness.

Property tax is charged at disadvantages, Give local the standard rate of 15% on

80% of the accessable current

Every market rental value. owner with a property in long Kong is necessary to jay. this amount of-payment.

A direct tax is the taxution which is paid directly by individuals companieson whom itis actually levica. The tax burden is exactly bare by the tax payer and the tax is levied on the taxable: income. of the individuals or companies.

Examples of direct taxes are the salary Tax, profit fax, property Tax, Interest Tax, Estate "Duty, Licence Fees and Rate: in: Hong Kong.

The salary tax is charged on any individual who is in receipt of income from any employment in uong Kong. It is charged an

sliding scale from 5% to 30,, using the progressive tax rate. The taxable incone is derived

iol, various " after deduction allowances which vary with. the individual and family circum- stances..

Profit tax is charged on any profits derived from the trade and business in ilong

香港華商旅遊協會

贊助

日航假期

南北九州豪華團

HK$3,180

遍遊:福田、熊本城、阿在火山、 別府、鐘乳洞、自然動物園、宮崎、 蝦之高原、霧島神宮、櫻島火山、 指宿、鹿兒島。12月10,24,31日 1979-114,26 2811,25 3 11.25

P

... Besides, Eatate Duty is the duty imposed on a dead person's

property, money or estate. Licence Fees is levied on al business except the non-profit making business and gome. charitable/organizations - Itates are charged as a certain percentage:

e estinate? yearly. letting value of land cor

a property held or occupied by a person:

An indirect tax is the taxation which levied on goods and services. in other wordsi 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, D Entertainment Tax and Hotel. Accommodation Tax.

Custom ities are the taxes which are charged on four groups of imported commodities

alchoholic liquors, tobacco,

報日僑

四期星 T

tobacco, certain hydro-carbon oils and methyl,

Excises Duties are the

taxes which are charged on the above four groups of locally manufactured commodities。

Stamp Duties are imposed fixedly" on certain kinds of documents.

im Betting Duty are the duties on horse betting and on cash.sweep contribution. The operation of Betting Duty is solely conducted by the koyal Hong Kong Jockey Club.

Besides, the Entertainment. Tax.ischarged on the prices.

admission to race meetings and cinemas.. The iotel

OF

Accommodation Taxis imposed on hotel and guest honges: The Hoyalties 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,

nseveral disdian be

drawne

(1) Direct taxation is levied on wealth and income

(2)

where indirect taxation is levied on expenditure. Direct taxes are usually charged by the

government.

The taxes

are directly paid by thie tax payers to the government. Indirect takes are: usually borne by the consumers. and are not paid by themselves directly to the

government but through somebody else.

(3)

Direct taxes are based

(10).

日一廿月二十年八七九一公年七十六國民華中 育僑華

on the Ability-To-Fay

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. satisfaction by

(5)

consuming goods, und services should be taxed accordingly,

The incidence of

indirect tax may be 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 incider

ence of a direct tax but it is difficult to determine the incidence of an indirect tax.

indirect tax especially when the taxed goods are elastic in demand, Tax evasion and tax Avoidance are more.. frequent. and mich easier for direct taxes.

The administration cost of direct taxes is

relatively heavier thanm indirect tax.

Direct taxes may cause: harm to the working.

incentive, investment incentive and the saving Incentive of the firm. and individuals,

Indirect taxes are usually regressive

The

16)

lower income group. suffer from it because

they bear the majority

of the tax hurden, the prices of the... commodities are raised general price level will be bid up and it will be easy to cause inflation problem. 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. it takes adecreasing proportion of income as income decreases. Since indirect taxes are at a regressive tax rate,

, it is suid that. indirect taxes can: widen the gap between the rich and the poor especially some poor people with large families. Therefore direct tax can achieve more even distribution of wealth in the economy Direct tax can directly. influence tie income and consumption pattern of an individual or a family. Since more, taxes are

required to pay în respect to higher income, it may discourage individuals. from seeking additional income

It is easier to

華商精選假日旅行團

台灣阿里山

9天豪華團 $1780 逢星期六出發

7天豪華團 $1580 逢星期六、日、一出發 翻錄筆、日亞航、早機去、晚機返 全程超级享受,歡迎持參加

馬星泰聖陶沙 清邁

12天豪華團$3,390

曼谷古城芭堤雅 六天$1590 七天$1650

原、聖陶沙、清道、芭堤雅等數,春節加班1月26、27 28 29 30 十名勝古蹟。11月19 12月15,22,24

黃金假期

7天熊星聖陶沙 逢星期日出發

$2,650

泰航、華航贊助

菲律賓 Maibuto" Pilipinas" 7天豪華團$1350 認明阿豪華噴射客機

非一般“蚊型包機”可比 全程一流享受,飛機來回薯瑤

119,12,15,18,21,24,27,30

12A 3,6,9,12,15,18,21,22,23,24,25,27,30

estimate the amount of revenue that can be.. collected form direct

It is difficult taxes.

to compare compute the exact amount thiat would be yield by

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2/12/18 1/192.149. 日航特選,超值專

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5-240960 5-265780

聯大

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請向下列會員旅行社報名查詢

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5-258202-9

司諾

3-696729

旅遊公司:

泰國 ( 持CI者代辦簽証)

A$1620 12 A23,24,25,1827,28,29

菲建到620 12

(持CI者免帶美金)

三週年酬賓(日本、曼谷、菲律賓 0 西北航北海道七夫

$2990

過遊:東京、松綁、扎幌、日光國立公園。 日航本州七夫:

台灣阿里山,芝霹㚲་...,七天豪華團$1590 逢星期六、日出發 九天豪華團$1790

特約代理:

A$1290 124,25,30 $1350 125,26,27,29 韓國四天$1690 元 12Я22,23,30,126,27,28

日本本洲七天$315012月23,24,25,1月26,27,28,29 北海道賞雪七天$309012月22,23,24,25,1月26,27,28,29 馬星泰十二天$325012月22,23,24,1月25,26,27,28,29

香港皇后大道中興瑋大厦1006室

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六天

菲律賓

་農曆新年加班

曼谷

菲律賓 芭堤雅

發瑤、豐島,

125.26,27,28,29,30,31

泰航曼谷

過辦:玫瑰花園、水上市場、鱸魚潭、芭堤雅 非航菲律賓六天

$1480

艾蘭迪

$1530

$1090

六天$1190 七天$1350 三辦工時間9 AM-8PM 每星期共三團 (假日11AM-6PM)

聖誕節加班(將滿)

白堤雅 六天 $1590

7天豪華貴賓團

$1350 $1250

$1700 $1620

1七天$1650 逢星期二五六

3-678734 3-677450

谷

7天豪華遊覽團

12Ƒ3,6,9,12,15,18,20,21,22, ·逄星期六乘泰航出發

旅運有限公司 3-695333 (4)

聖誕節韓國龍平賞雪團

$1,690 12月23日出發 四天豪華遊

五天豪華團$1,890 12月24日出發 菲律賓七天豪華團 泰

張雄

$1,350

、23,24,25,26,27,28,29,30

溫遊:蠔島、百勝灘、製瑤。

大韓航空日埶八夫

$3130

。

金*送100元特新優待券* 香港中環德輔道中萬宜大厦627室

曼谷芭堤雅姿實體

貴賓團

怡安

旅運貿易有限公司 5-254431-6 3-886353

南華 臺

馬星泰星馬七天團$2650 星馬泰九天團 $2690

八天團 $ 2690

十二天團 $ 3250 ◌銅鑼灣怡和街9號莊士商場大厦1606室

香港中環康华大厦2714-2719宝(假日照常),

5-436311-5 5-433421.

1A2.5.8.11.14,17,20,22,23,

5-431414

5-437067

3-660660

3-682222

佳麗安

24,25,26,27,28,29,30,31. 泰星馬特選9天39680 $2590 15 九龍尖沙咀彌敦道100號秉英大厦1108室

CARRY ON TRAVEL 旅運有限公司 5-254549-0 5-241845

聖誕團:12月23日 春節團: 1月28日

國七天豪華團 韓日八天豪華團 美加十五天探親團

一九龍彌敦道81號嘉利大厦十樓

$1,650

$3,080

$5,290

3-665623

韓國四天$1690.

採用泰國國際 航空公司最新 豪華廣體式

合號$1360

逢星期六

Sawadee Bangkok

空中巴士座 · ̇位寬闊舒適。

直航曼谷快捷

依期出發

CI簽証 $120

馬豐

12 $3,390

7 $2.650

日本本州六天$2890

日本北海道七天$3290

∴菲律賓

|聖誕假期曼谷芭堤雅 七天豪華團 $1650 十二月23,24,25日 名額有限,報名從速

永恒

縮短路程,較一般航機節省約一小時

請向各大代理旅行社查詢

旅遊發展有限公司 5-444537 5-434308-0

永安

(ALLAN NG)

龍珠

旅行社

H222061-3

·與中華航空公司合辦

(6) 3-886356

$1630 清邁芭堤雅曼谷渡假團五天$1590七天$1950

1291,8,24,26,12,6,27,28,29:30 逢星期五、六 星馬泰十二天$2850 12月23,24,1月26,27,28,29,

馬星泰(清邁):逢星期日

7天$1,350(免帶美金) 9天$1880 12月23,25,1月27,28. 日本7天$2980 26526日钟日天$3080%%%

「香港中環廖創興銀行大厦1701室 九龍彌敦道636號銀行中心大厦716室

思 社5-256243-8 銅鑼灣 5-774779 尖沙咀 3-694447 旺角3-846484

菲律賓聖誕、農曆新年特别加班豪華團 英加西岸十五天.$7980米※9年身男

$1350

馬星泰十二天$3250

馬星八天$2650

曼谷五天$1590 米米XX

台灣九天$1780七天$1550(逢星期日出發)

·香港德輔道中99-105號工商银行大厦六樓B座

漢誠

3-883071 3-889734 5-438221 5-438231 菲律賓暢遊台灣,住宿圓山

《七夫) 杂$1390

3480XXXXX

歐洲十六天遊覽 $7250% 79年9孑 印度尼泊爾十一天$5180:鍳679年25565 日本本州八天

全日本八天

$:36907

台灣豪華九天

$1880‘逢星期六出發,

$2950 %%179年YYY

逢星期三出發

台灣渡假九夹 星馬泰十二天 曼谷,芭堤雅五天 $1590 菲律賓七天

$1380 逢星期六出發 中環總社一銅鑼灣-尖沙咀一旺角分社 總社:香港德輔道中48至52號裕區大厦401-403室

旅遊(香港)有限公司 3-660208 3-687622

$1650 逢星期六出發

遠洋

$1090

芝麻城內陸機 夜總會 飛機碧瑤 TM

出發:逢星期日: 往夏宮、花園「曼谷芭堤雅6天

韓日八天豪華團 韓國梨花團四天 菲律賓(国际)

(AM

$1490 (逢週日出發) 11月30日

九龍旺角廖創興大厦415室(按3): 香港中環李查接大厦512室

曼谷五天豪華團 日本本洲七天豪華團 台灣九天豪華團

美國西岸十天團

$3080逢週六出發

$1690遮四出發 $1750逢週六出發 $.1299逢週六出發

$1350:12A3, 6, 9, 12, 15, 18,

$1560逢週四出發 $298015, 19, 26, 27, 28 $1750逢週六出發 $545018278 九龍尖沙咀樂道五號二樓(凱悅酒店對面)

韓日八天$3550

日韓八天$3250

127,14,22,23,28

逢週四出發 逢週六出發 逢週六出發 12月6,20日

·曼谷芭堤雅五天$1560逢週四、五出發 泰馬星十二天$3290

逢週五出發 菲律賓六天$1299七天$1350逢週六出發 中理德輔道中106-108號鴻德大厦五樓

尖沙咀北京道環球商業大廈605室/

H228814 H228875 K668695 K670211

金城

台灣環島阿里山 $ 1780 週六出發

安輝

3-691652 台灣溪頭闖九天$1750 .逢星期六,

逢星期五、 經售各大航空公司機票 台灣豪華團克天$1988 曼谷堤雅六天$1630

菲律賓七天 舉辦各地豪華旅行團

韓國板門店四天$1690

日本本洲游七天$3150.

★贈送法國旅行電筒、照亮您的前途!★ 中華函授學校全球同车称曾整本社聯合舉辦二

|泰星馬十一天貴賓$3150 ·馬星泰聯遊十一天$3290

日本南北九州七天豪華$3180 菲律賓纜查国七天$1350 飛機來回碧瑤 日本本州七天豪華 $3090 日韓本州八天豪華$3250 北海道海陸空七天豪華 $ 3300 歐洲假日超值團 $5950 香港德己立街17-19號德和大厦4字全層吳冠章注理

新航線,澎湖,蘭嶼 九天$13003 ’五天$1490星馬豪華 七天$2450 芭堤雅、清邁七天$1900星馬泰豪華 十一天$ 2750

12月8,22,23,24日 逢星期日出發

日本本州七天 台北海道

台灣阿里山七天$1200. 九天環島海陸空$1788週三 五 六出發

曼谷苔堤雅 日牌八天 $3250 逢星期六出發中

1223,24,25 菲律賓六天 $1399 馬星泰十一天$3390 曼谷六夫 $1650 韓國四天渡假 $ 1690 逢星期四、六出發 美國西岸觀光團十天$5450 12月23日

·日航美加西岸十五天$7990 12月21日

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旅運公司 5-225069 5-232683

華泰

聖誕春節行程精選商 菲律賓六天豪華團

$1290 曼谷古城芭堤雅七天 $1650

台灣阿里山環島七天$1550 韓國龍平貲尊五天

$1850 日本本州大阪東京六天$.2850 日本東京北海道七天 $3090 (檳城)星貴賓卡天$ 3090 ( 憑優待卡優待至一月十五日止)

̇億豐大廈2樓(利源東街口)

$3100

·$3000

$ 3200

韓國四天 $1530 日韓八天 $3150 菲律賓七天ELLE $1050

旅遊唔執輸,最好揾龍珠

香港中環砵甸乍街6~8號立輝大廈1101室

美和

5-237184-6 代理航空公司機票

∵菲島精選貴賓團 六天只收$1399 逢星期六出發 聖誕加班:12月23日24日 25日 農曆新年加班團$ 1499

1月25日 26日 27日 28日

★乘國泰定期班機早上九時出發,下午七時返港

六衷自各洲七天

★住宿半融集團屬下之馬尼拉半島大酒店 ★全部一流膳食创括行晚不同情調在穗

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九龍分行:九龍深水埗南昌街154號地下

菲律賓新春旅行團七天$1330 暢遊百勝濃、蜂島碧瑤1月29日(初二)乘707客機出發

九龍彌敦道241號金峰商業大廈802B室

(佐敦道口妙膩中心楼上)

利安

旅運有限公司 5-265181(+*)

26日航假期南北九州豪華團$3180

光米1979年專業黃永 北海道豪華團 $3,950

1979年1月30日年初三(只辦一團) *乘國內航機往來東京扎幌

泰國遊踪五天精選團

$1590 逢星期四出發

香港皇后大道中16-18號友邦行1502-3室

唯

菲律宾七天

台灣秦

旅遊有限公司

5-456399 5-456390·

12Я20,21,23

$1350

$ 1420

$1690

12Я.16.23

1222,23,25,29

日本九州七天

12月10,24,31

$3180

$3090

1222.25.1 A6.210 $3090.

12,922,23,30

-12.817,24,31

韓國四关 泰國曼谷六天 美加十五天:12月21,1月27

$:1690

-$1630

$ 5290

$ 7990

專營往歐、美、加及菲律賓廉價機藜 香港干諾道中55號惟康大厦1103密

唯一享受唯一服