1979-03-12 — Page 30

報日僑華

一期星

日二十月三年九七九一层公年八十六國民華中 人工育教

你们

藍田中心提高工友對時事認識

街少年對克事力面捉器,日版社囷为缓老人服務四六匕六〇O治。 業內年中心,爲提高, 有質節目。三月十八批利大厦或電三 1、香油青年中心協會事團成立第三屆典己,一欲途夠,可遷往藍田聯

·並爲工人子弟安排競技同樂日

本月下旬舉行

常識問答比賽

一

-

|

常識問答比賽:歡迎 將於本月下面邪行一,有豐富節目安排。如

·做內之替年參加。

[四殿 大守逃自己

民指出:上述問答比賽

,將定於三月十六,一

厦

就學及就業兩柤。就學

-粗程向其中一至中

民居廈大

助相望

任責避

守

逃

失損招自

·朱老椅,推

内青年工友会。

三人一除,工友可自由 此外,爲佃盛田镞「所」。當司谈的感到激知有人,個口雌黃,說 名額潑十八線,歙迎區隨人,除伯來優,其實的心。處事衡公私分明 十六日秋上報名,股伍 望住佢,笑而不惑,州事論事,不甜妄加指考

·社會及智力等。定三月線為號,常時向各個個「遇事不知所撬,還要按 一,纛亦顯反省一下自己,總不能知有已,

「有時事,階織,联史,自私低人·貴感受到此 不動,成同屬老照, 一瓶搬參加,比精改善外 盡守望之資、先種咁嘅·而受封者對指贷知情 纘大呼大叫, 問居不接,此中可能窩居不知 * 未雄至此,想起一

望避招 福榮,民助任失 年十四至十五即可親名為「對不起」。而今,贼接光顧他,同居不理, 八卅,卅一。此居相責損體:解

工友家庭造得更多「動地說:

·消泄,及令其子弟攜

行一次闹大之少华同染別人當鎮。自己偷殺,,说你投我不改,情敌 上就同樂日,將於一自以爲智者,此種跡近不惑,一大,其女美食 日將聯合其他疑耦,金,正是家家有求,若自命恐人」禹排宋蹟 各體能運動,本月十八 閱-守望相助,共接突發動在排下閘防盜。 ,平价而論,同居之。他養事。早年某地有人

·將以居,果眞知他遇却而不一[激而後善」,足為自 一加按手,亦欠监。(一私者作缐 (光) 總也起反感的。至於同。事後語改口設閘,贏 「爲之則可,習以爲棠•居及早發覺;符免於難

「年參與局∵ 。沿街一千五百餘名少

地說,參加愛出 如袋,軟運少车前往參 高升之類等,節目多类 平安·劍恩怿心不墯步 乎快,同心合力,淡淡

有十項湖戲,計爲翰椅 頭、二、獎。照時將

物價最近提高

有工

單身工友開支不菲

此外,三月十日乃

獨談中心受丁保組二消

買二第張八第日四十月二年未巴屣夏 WAH KIU YAT PO

,感到這種姆裹,變成

一得脚後華我,我往往] 一時到站,這樣一來,又一獅的士加價會粜及他們

每得大失預算,群以依從公,兩冠了一概估不一,娛樂,讓難產項離支 年一次阻延時間,以致行軍「兩頭層到,超再付二百元。其他租疑 +最瘞月付入十元。

不足塔外人道。:

光上迷所列舉的數:

一之用,說著谁大汗。 價之赐。

是轉掛與避风其他車篇有所獲,這是洋的士 直無從談起的。磁柱 偬髓也特别吃力,尤其一車租及燃料費外,仍大一够皮而已,說到達供, 搭客太多,行走起來: 除了付出七:八十元一個月做二十六天薇

「神也應付不來,何況,一是「黃金時代」當司 出個人負責,少一點播一起碼超過二百元,於 車及照顧乘客安全,都以,現在小巴舟更營業病,就非千元以上不想 一制的鬥士,由於上車落,仍要比的士便宜,所迫,或爾康有活 又據透露:「人控「價後,一般市民的反映,穿得好一點,夢了 因質的溫內急或就一杯茶。痍,他們乘機加價之開第八百六十元。此乃 冰也無法解决,其害處,仍然不愁捧客減少,最堅皮的計算。著手頭 到舊接又得跟著開年,却因的士加價而大有所共付多少呢?其珥戲谱 反之大繪,囚錢小巴拉·開支大一些,如多吃一

另對面,小巴可字,每月以三十天针 張定日衆四十元!

文:報紙一份,香烟?

改搭巴士的乘客

,使到各精巴士的超常現象成秃史上蓋克 - 此

:平均每月五十元:

提九巴發工通器 由於落客之禇能譜泊

,

各時附巧到了食飯時間,使是兩人都會組有一 負責引導乘客瀛事,昨 一般頭痛是中途死火,一度,居住磷境各有不同 粉,水畫報難

受誰

益人 價士

工職了苦擠客巴大

的

獲所有大機司巴小鴨婆器

的玻通幅

欲有盈餘非輕容易

「年紀為。有遊戲節目,由於每一個人的威以不是單身工友起码的坐活 費應該開支多少呢?一友的習尙來說,以下闻 來說,現身工友舘天的一來。不過就忘下一般工 以當前的生活抬臧。用一個榑密的惋計結果

一

雅

加價 5 車

巴巴通游说有很大的一元;午牌五分左右。晚 座,除了自嗨亦在乔元之間。《

村上港各大爾,其一方面來說,由於有人在 於不自巴士日供|船,居中密,每天往 墨所能形容。由一搭·有人要求出搭車搭 擠迫讲况,非第一就近上班,有人有層車

. 自类的士大会·第一、就吃力回來

·不應求,現在再

受益,

1},农情没有明褡禮劇

DIELKA++ }}}]

1979

中學會考試題預習專欄

經濟

(十二)

明德出版社孔器晚成榮俊古高利提供資料 Economics (22)

Public Finance

Question:

ion: Distinguish between direct taxes and indirect taxes. so as to show their advantages and disadvantages; Give local examples of each. What would be the probable. economic-consequences if heavier taxation is composed in 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 bāre by the tax payers and the tax is levied on the taxable income of the individuals ar companies. Examples of 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 employment in Hong Kong. It is chared on a sliding scale from 5% to 30%, using the progressive tax rate. The

* rat taxable income is derived. after deduction of various allowances which vary with the individual and family circumstances.

Profits Tax is charged on any profits derived from the trade and business in Hong Kong. The standard tax rate of a corporation is 17% where the unincorporated 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 Hong Kong. It is the cax which levied on the interest derived from any debenture, mortgage, bill of sale, deposit, Ioan, advance or other indebtedness.

Property, Tax is charged: at the standard tate 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 a 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 estimate: yearly letting value of land or a property held or occupied by

a person.

An Indirect tax is the taxation which levied on goods and services. It is usually levied on expenditure and is sometimes called outley taxes

Examples of the indirect taxation in Hong Kong are the Custom Duties, Excise Duty, Betting: Duty, Stamp Duty, Entertainment Tax and Hotel Accommodation Tax.

Custom Duties are the taxes which are charged on four groups of imported commodities — alchoholie liquors; tobacco, certain. hydro-carbon oils and methyl.

Excise Duties are the taxes which are charged the above four-groups of locally manufactured commodities.

Stamp Duty is modelled on the British system which imposes fixed duty on certain classes of documents and an ad valorem duty: on others,

Betting Duty is the duty on horse betting and on cash aweep contribution. The. operation of Betting Duty is solely conducted by the Royal Hong Kong Jockey Club

Besides, the Entertain- ment Tax is charged on the prices of admission to race meetings and cinemas. The Hotel Accommodation Tax is imposed on hotel and g

houses, The Royalie

Concession ar

are the payment which the government" received from public utility: companies such as bus. company, electric company, etc. Which enjoy monopolistic franchises.

Compared direct taxation with indirect taxation, several distinctions can be drawn:

(1) Direct taxation is levied on wealth and income where indirect taxation is levied on expenditure.

(2) Direct taxes are usually charged by the government.. The taxes are directly paid by the tax payers to the Gov't. Indirect taxes 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 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 satifaction by consuming goods 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:

ofthe

commodity on which the tax. has been imposed. If the commedity is more elastic,

the tax burden would be easily suifted to the buyer, It is easier to determine the incidence of a direct tax but.

It is difficult to determine the ineidence of an indirect tax especially when the taxed

- goods are elastic in demand.

(5) Indirecf taxes are usually regressive, The tower income group'suffer from if because they bear the majority of the tas 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 progressive tax rate. It is said that indirect taxes can widen the gay between the rich and the poor especially for: those 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 consumption pattern of an individual or a family, Since more taxes are required to payin respect to higher income, it may discourage individuals from spending or seeking additional income.

(8) It is easier to estimate the amount of révenue 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 following are the probable economic consequen ces of imposing heavier taxation in Hong Kong.

(1) High salaries tax reduces. taxpayers' disposable income for consumption, and discourage peoples' incentives to work overtime and to seek for promotion.

(2) Heavier profits tax reduces businessmenst savings and net profits. Lonable, funds in the economy will fall, and.. investment becomes expan- sive. Economic activities will shrink as a result,

(3) Heavier indirect taxes. would lead to a rise in prices. of necessities. Thus if results in inflation which.

情知

cause harm to the

competitiveness of Hong Kong's exports:

(4) In. general, heavien

flowing to Hong Kong:

cos(26+4)+isin(2648)

modulus

argument 20+♫ (Ans)

taxation leads to greater

Let I

government revenue, but..

discourage foreign investment

2sine

Peonide

when x = 1

Additional Mathematics (22)

When

附加數學

明德出版社岑俊所提供資料

Solutions to Exercise 11

1. (A)

180** radians

3.1416

radians

*00.

0,0349 radians:

When is small, sînd= 8

sino =0.0349 (AGs)

sin62

2cost

2en800 sin2“.

sin58

-58

O

2(2)(0,0349) 0.0349 (Ans)

2. Let yo

(+)

a const.

克

(Ans)

(a2x2)*

Gradient of the cu

(-1,0), the gradient

≈3(-1)2 -2(-1)-1

Equation of the tangent at (~1,0) is

y=0) = k(x+1)

When the tangent meets the

3 curve y

(x+1)(x+1)(x-3)

or

or 16

again..

The tangent meets the curve again at (3,16).

(cose+sine)

coap-isiný

ci s [20-(-μ)]

cis26 cis(-9)

2cosde

ZeosBde

(Ans)

For real roots of equation,

(−3a) -4 ( 82-a-3 ) ( 3 ) ► 0

* 120

(Ans)

The values of

-24 a 36

7. Let the equation of

the tangent be

y c

Since it passes through (-4,3)

3 = m (-4)+c

e 3+4m

the tangent y= mx+(344m)

This line meeta the circle xx+y

+ (mx+4m+3) 2 — 5-

+8m®

(1+m2 ) x2 + ( 6m+8m2)x

16m+24m+40

Since this line is a

tangent, the roots are equal

(6m+8m2)2

)

(16m2 +24m+4)= 0

−4 ( 16m2+

24m+4+1 Gm

(m+2)(11m+2)

2

or

the equations of the tangents are y=ax+(3+4m) -2x+(3-8)

iine.yo2x-5= 0 (Ans)

+++(3)

1.1y+2x-25m)

(Ang)

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