1982-11-23 — Page 33

買四第張八第2日九初月十年戌壬屉夏 WAH KIU YAT PO

1983

中學會考試題預習專欄

經濟及公共事務~

allowances which vary' with the individual and family circumstances.

Profit tax is charged on any profits derived from the trade and business in Hong Konge The standard tax rate of

明德出版社王啓光提供資料 a carporation is: 17%

·陳勵德

Economic & public: Affairs(9)

KK. Wong & E.T. Chan

NILL & DALE PRESS LTD.

Public Finance' Question::

Distinguish between diruct taxes and indirect, taxes so as to show their advantages and disadvant ages. Give Local examples of each.

“A direct tax is the taxation which is paid directly by individuals or companies. The tax.

where the unincorporated business is at a standard rate of 15% which levied on the interest derived from any debenture, ̈ mortage bill of sale deposit loan, advance or other indebtedness.

Property tax is d charged at standard rate of 15% on 80% of thes current market rental... value, Every owner with. a. property in Hong Kung is necessary to pay this. amount of payment..

Besides, Estate Duty is the duty imposed on a dead person's property, money or estate. Licence

burden is exactly bare by Fees is levied on all

the: tax payer and the

tax is levied on the

taxable income.

Examples of direct

taxes are the salary Tax,

businese except the mon- profit making business and some charitable organizations. Rates are charged at a certain

profit Tax, propertly Tax,percentage of the Interest Tax, Estate Duty, estimated yearly letting Licence Fees and Rate in Hồng Kong,

The salary tax is charged on any individual who is in receipt of income from any employ- ment in Hong Kong, It is charged: on a sliding

scale from 5% to 50%,

using the progressive tax

rate, The taxable income is derived after:

deduction of, various

value of land or 疳 property held or occupied hy a person.

An indirect tax is the taxation which is levied on goods and services, In bther words, it is nanally levied.on.

expenditure and is some

times called outlay taxes,

Examples of the

報日僑華

Duties, Excise Duty,

Betting Duty, Stamp Duty: Entertainment Tax and

Motel Aerommodation Tax.

Custom Duties are the

Taxes which are charged. on four groups of import-|(2)

commodities - alchoholic liquors, tobacco, certain hydro- carbon oils and methyl.

Excises Duties are the taxes which are charged

the above four groups. of locally Gamfactured commodities,

on

are

Stamp Dutin imposed fixedly oncerta kinds of documents

Betting Duty are the duties on horse. betting and on cash: sweep: contribution The operation of Betting Duty is solely ccnducted 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 imposed on hotel and guest homest. The Royalties and Concession are the payment which the government received. from public utility companies such as bus.company r electric company, etc. They enjoy monopolistic franchises,

Compared direct:

taxation with indirect taxation, several.

distinctions can be

indirect taxation in Hong drawn: Kong are the Custom

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二期星

日三廿月一十年二八九一群公年一十七国民華中 有教僑華

Direct taxation is levied on wealth and income where indirect tuxation is levied on expenditure.

Direct taxes are ugually charged by "the government. The taxes are directly paid by the taxpayers to the government.. Indirect taxes are usually borne by the consumers and are not paid by themselvesa directly to the :government bat

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 satisfaction by consuming goods and services should be taxed accordingly.

The incidence of indirect tax may he on the buyer or seller, depending on the elasticity demand of thei

the

...of..

commodity on which

the tax has been imposed. If the

commodity is more in

elastic, tie tax

登拆]

burden would be

easily shifted to the

buyer. It is easier to determine the

incidence of a direct tax but it is difficult to deter- mine the incidence of an incidence tax ¿

(5) Direct taxes are

generally in progrest sive 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 a decreasing proper- tion of income income rises.

as

eaxes.

(6) Since indirect taxes

are at a regressive tax rate, it is said that indirect 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.

(7) Direct tax can

directly influence the income aid consumption pattern. of an individual or a family. Since more..

taxes are required to

pay in respect to

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higher income, lu may dincourag

individuals from

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It is easier to estimate the amount. of revenue that can be collected from. direct taxes. It is difficult to compute.. the exact amount that would be, yielded by: indirect tax especially when the taked: goods are elastic in demand.

(9) Tax evasion and tax

avoidance vare more frequent and much. easier for direct taxes. The admini- stration cost of direct taxes is relatively heavier than indirect tax.

(10)Direct taxes may

cause harm to the working incentive, investment incentive and the saving incentive of.the firm and individuals.

(11)Indirect taxes are

usually regressive. The lower income: group suffers from it because they bear. the majority of the tax burdon, If the prices of the commodities are raised, g

general price level will be bid up and it wil be easy to cause

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