1987-02-26 — Page 9

四期星

日六廿月二年七八九一曆公年六十七國民華中

示顯稅息利稅業物稅得利減

【率稅低持維心快

多較擇選司政財佳景前濟經固穩政財

度態愼審抱須仍加增將支開務服共

公

本港新

「沿訊】財政司和克 立法局提交了我第一份的

·誠指出:今天下午,我向

固的狀况。我們估計本財 將有約三十億元的盈餘,

較困難的調整期後,政府 「木港經濟在一九八六

及令人感興趣之處。」 已有很大分別,去年的預算案有 新怡悅,而今年的預算案外皮爲

,新舊財政預算案在外力而.. 去年的此起來,亦有很多特別 .1九八六至八七年的財政預 風,他所提出的「預算案」,與 及印刷,已可見一斑。

·預算案與以前的無大差別,以保 各行各業,定必會穩步發展。道,因而在篇幅方面有很大改變, 持其遊質性,但新人事總有新作 一點單從新舊兩份預算案的編排·只得二十九買,較去年的預算案 一四七」,正是搓麻雀在叫期時

· - C 特訊 J 雖然克越承認其 領的引導下,本港整體經濟,及 支預算案,原稿由電腦打印而成,本港各行各業及工商界,肯定會

·減少了近廿頁

海台其大者池。 同時,今年的財政預算案共·粮好轉,甚至出現經濟新高峰, 的「三飛牌」,本港經濟今年繼 認爲這是一個好兆頭,而段數「

傳色封面,幾包給人的思量是 天藍色,這種色調令人聯想起就

新預算案二十九頁

經務 比我們推期的多。

政公 收发佰算案。經過一段地 穩共 的財政院已進入一個做星 固服 政年度的政府一般收文, 濟開 年的表現,成精卓越,用地-

滿生機,顧得生意盎然,正從共長四十八百,其中共分路 庫度的預算,其中細分的段數, 問遜、雙重課稅及防止避稅法例

長率接近百分之九

類品方也

共二萬字一四七段 頁數字數均不及舊財政預算案 的「银行及接受存欸公司牌照 費

新費及·費招收烈案

景將 財挤在低。下個財政年度增汽油稅烟酒稅

應課稅品額外徵收

約一億六千五百萬

·左右。 湏 在决定公共財政的未來万 由於上述因素,我們

低,但仍會達到百分之六 率預襬會蠣一九八六年的 最低的。雖然經濟增長

外、一九八七年前景美好 + 到前的失業率 + 是歷年

易、槓爲運勃,而通货膨

色的天,沒有半點蛋體浮在天上 ,太陽光很容易的逊照大地,陽 超出我们原木和圆的比率, 描述未來一年的情况,在財政司 萬三千字,把去年的財政預算四十七段。中國人對幸運數字特,「印花稅」的寬減,今年亦不復 光全地上的小草健康成長,令大算案,原稿中文打字機打成,,用了約二萬宇,以描述今個財政預算案內亦提及已婚娣女的課稅 过項聯想亦可應用於展望及一百二十九個段落,共用了超過 較去年的多了十八段,共述一百;而寬減稅項方面,去年提及的 J項,則沒有再出現。同時,新 」,妥而去年財政預算中有提及 」項及「簽證及旅遊證件的收費

·他說:「根據建議

新舊財政預算案,在多方面有明顯特色

約距草

| 約爲百分之十。」

草及入口香烟的税率差 距,將維持不變,即太 的加幅,入口未製成烟。(本報記者攝)

元二的

方面的需求。預算案容

計時,多了一些選擇,但 預算案,已願技不少在進度,從應課稅品微收二 有所改善;我今天提交的施在一九八七至八八年。 我們必須抱審慎的態度。克誠昨日在立法局會選的柴油,由每公升一元的稅項後,預料會在二 黄氏表示雖然已 意到最近燃油價格上漲

市

九八七至八八年度,整座日未製成起草的 民都希望見到公共服務上表示,政府已擬定持一角五分增至一元兩角 財政司說確保稅率隨通脹定期變動 (港訊)財政司貌 將路上行駛車執所使用,将加入口碳氣油類上百元,他這兩個視率 來六千就元的額外收率保持一致。

「每公斤一百九十元增至 一分別與入口已製成香盤

至二百廿元,製成烟草 由每公斤二百一十元坦

·雪茄的稅率亦建邃

政府收支線

方面的開支,都會增加;口酒類,以及入口煙草 開始生效•

增加一些文,醫院、醫 此等措施爲增加人推,不過他必須維持

多態 樂魔法滋散片機鐵離權口裂熱油類,烈體及,這類稅收的實景價值。

·許我們正未來的一年內,收五百萬元的额,亦不願加費者的 兩項與烈酒有關的建議 通股率,調整中國製造

另外,從氏並挑出採自一九八五年以來的

第一項是鑑於不出四十元地

汽

四萬個新單位。"

育開港 算頁一第張三第

日九廿月正年卯丁曆夏

WAH KIU YAT PO

報日僑華

趁機!

雖然經濟依賴外貿易受海外影响 人会因而不用做交薪俸稅。將薪俸稅的標準稅率減低,是有史以來的第

·情况亦容許我提出一些減稅建議。我在預算案所建議的稅項寬減, | 以全年計,會分政府少收約十一億元的稅收。在薪俸稅万面,我建議把收並不足以抵翰政府因 百分之一點五": 一次。我也建議將利得稅、物業稅與利怠稅的稅率減低牛個百分點。八八年度估計爲六佰九稅,將仍然是每公升六 復其實際價值。 個人免稅額提高,以及把標準稅率該假半個百分點,超過二十三萬五千 減稅而少收的收入。少,霍克赫續說:「傳不等,使运方面以税 而建屋計劃將會提供超過的說項,全部均在今年轉嫁於希費者身上,汽 九八四年以來,一直选一九八 「油股格將上漲約百分之 有調整,因此建議將 收的数額在一九八七至 利巴士公司獲僻的柴油 自上次调整後,能夠圓 九八五年裝及對租交選 在氏說,額外的稅二,柴油價格則上紐約 酒的從度稅稅率,增加額 「百分之六至百分之十三

增加的稅項若全部烈酒的從母税税率自】上次

十一億元。': 千萬元,以全年計則爲十五仙。」

下

九

次

傳他向個五茁毯收此

八

回

收

收九政

三

加

類

但後從八司外

烈

承們烟税年勵氏入兩

五

上四

十

調元的

率

整增稅,九

法式精能表爲項年搶至項調八

至

四十三元。

調整

這稅項,是在

五年

。

外收入僑社百萬元。

政司彭勱治爵士會在(

府收支預霞2

財政狀况穩健

:煙酒售價昨日仍米變動。本報記者摄)

對將來具信心

tel

加稅增費計算通脹及彌補減稅損失 一議會轄下的社區建設委

稅率地區的决心。如果眼浮未來之森·越,舉行會議,會議於下 [即表示香港繼續不會將於今日(星期四

[午二時十五分開始。

還個方向邁進,而嚴格

份

對財

這些稅項鷿焄®

的我影响。

致。頗極

將况 受依·緊望不是 來願如海賴 記未計

此外對

部分濶補上述稅項寬 所引致的損失。增加的 首娀 是愛?但糍克球則表現非常緊張。 讀 克 來,雖然未知廣大市民的反應是喜育小組等。 宣 翟 ě上任以來第一份政府收支預算建隧成立區議會公民教 項間接稅及收費,到會...社區建設委會與計劃可用的區議會 【特訊】財政司机克誠昨日發福利服務設施建議;

我莚装輕鐵增加 深水埗區議會 八七至八八年度社區 達致這個目標的一個主我們對將來是-

滿信心 大小組啟權範圍;一九 【控制公共開支,將會轄下社會福利小組

·[港深水埗區設施;深水埗區社會 今日舉行會議 撥款:改善社區會

設立選組員制度及擴

對論事項包括該委

張緊常非案葊預份首讀宣

水喝次四臉抹兩誠克

迎?

會閟在九龍東京街

旁聽席上,除了挝位尖的市 立法局會議結束後,一名警員:用一 對財政預算案的那些部份比較有興·德呼

尬,惟在仓战結束前蚊怒能去。義

在源總席上一位市民的傳呼機突然有 被索聲响來源,令位市民非常興誠會 聊起來,於是各人的目光都在嘗試 克長 一段小插曲,使人精神爲之一振。整冗 民外,還有聽克識大人,而亞人 中 視主席郑德根亦是座上客,不知他 邱傳

水 有比較切 身關係。 喝 精會神,留心傾聽,畢竟和個人 在各人获斯欲睡之際,發生了

四 會議中,財政司獨自一人宜 但當實讀至有關稅項時,各入立郎 預算案- 改旁聽者感覺沉悶,

腾可能非常緊張。

兩中,瞿克誠一時將手插過排袋,一 出乎翰林臉,四度喝水,他的心情 ,渾身不自在似的,並先後兩次指 度 時雙手放在背後,又或是抽着褲頭 區議會會議室舉行。 在長達一個半小時的宜試過程三十九號三樓,深水埗

興維

【聽旁均根德邱人夫誠克

响突聲機呼傳中議會長冗

∶有關入口碳氣油類 這些公司須額外支出六一第二,我建議將 歧。 【稅率提高,導致 保持不變。」

,一角五仙增至一元二角。 . 根據財政預算案燃油稅調整之幅度,汽油每公升稅 由二元三角增至二元四角,而柴油每公升稅獄由一元

∴,影响不大。 平淡,而營業車輛的經營入士,亦認爲略加前經營成本 (訊)就財政司位克誠昨日宣佈之預算案中,那一 時增加燃油稅項,有車陣級者大多認爲加幅輕後,反應

·公司,於昨日下午四

稅

維則稅

仙,以便與啤酒不是按照烟草的重量做,通服率而作定期性的小原則的。」 率將提高至每公升一元,是按賴香港的數目而是確保稅率能大致跟隨的來說,我是聚守這個 蘋果酒及梨酒的魔算在邊當時候,就用一特其實資水平。」原則方面,有時會出現 日 個較籓單的烟草稅制,他說:一的目的,少許例外的情况,但想 他說「我現時打時,留氏稱「稅率應維:「雖然在貫徹這個

·在解釋有關應課稅视率的次數,以致蝂 變動,而不是減少調察

随,並與非歐洲類烈酒 亞現得以維持實質價 的稅率保持一致。

每公升四元三角,使道 【率,由每公升四元增至

|度會較通脹率爲低。 口乙醇及甲醇的基本税

·傑克茲亦建讓將獎

克

翟克誠不同意現階段大幅度減稅

稅收。 至於人口烟草方面稅新稅率,將適用於今次的話說,已稱楚表 可帶來五千萬元額外的八點五減至百分之十八段操之過急。”方面的收益,亦會因而 拒,這些提高的稅率將和的稅率,由百分之十 但他並不贊同在這個唔同時,物業稅及利息稅 假若消費者沒有抗 克哉作日建諾將公司盈 工商界產生刺激作用,南的建瀟而受到響数量 他表示,這個利得我說:「不過,

《港訊)財政司 利得稅的稅率,以便對稅額,會因削減標準

溫和減低利得稅率

製成烟草税由每公斤一稔和最後評稅。

「種!

百九十元增至二百元,」「這項減稅建誰會不能對工商界產生刺激 而入口香烟稔則由毎公 政府在一九八七至八作用,最低限度亦令他對手 選二百一十元增至二百八年度少收低三千五們深信,我們是大意維,也將-

說,非有 二十元,預料可在一九百萬元,而全年則少收 持一個可使工商業莲動公司路一九八七至為八

順 時建 光子郎名園主要石油 石油公司迅速調整價格

爲將會輕微增加的士經營成本。 對於財政箭提高燃油稅及增加汽車牌費,的士商認

經營困難情况,目前市區的士經營頻臨的本进歉,而行 :... 政局批准的土鈎加價僅及建崴兩成幅度的一半。 增加五仙,令的士燃油成本每日祇增数元,影响不大。 他强闕,今次增加燃油稅亦反映政府忽視的士行業 浩九的士背車商會發言人文漢明指出,柴油每公升

油石

油站貼告示說加價原因 設

營業車經營者亦表示影响不大

因格

檢討經營狀再作决定 一年半載的時間後

·工商現時未考慮於短

• 現湏待新收費施行 期内再提出加價申請

·他表示,市區的

商會理事長鄧炳財認 此外,新界的士

有温

是最有利的。』

提

高提未格價酒烟

潮購搶現出無

克利和利率可

的: 一腿的。商提度產推自己一 利非對税我 得有 稅限們方爲動維仰敬使進*

照師`物,年

新租稅業一

秘達幾七二

方型

昨午面八他

十五會八装

年系

酒無 並未作出相應將售價提高的

行動,故此,市面未有出現

我即時提高,但君售商方面

特,財政司在克被

楦瞵煙酒潮。

高朝將煙酒價格蘭格。在費業管

購,他說,因為公司有存没

們仍以西價出售酒 高的提示,故此,在昨日他

,因此,在兩、三日後始會

接獲公司方面將煙酒價格提 市場何經理表示,他們仍未 灣仔莊士敦道惠康超級

每公升加一角,新 ,假熱四元五角,油

·調整燃油價格,汽油

車主多認爲加幅輕微未見入油車龍

微公升加五仙,就像

價爲三元二角,在

整價格,並未見輪候入油京能。

無形中影响收入。 不過,一些的士司機稱,油錢是由他們到抵,加價但他希望運檢署盡快完成新界的士加價申論之研究

·爲是次增加燃油稅幅度極微,影响不人。 *以使港府從速决定加價申請,改善新界的士經營虧蝕

稅,記者答覆在個人入息税上會稍旁突 急不及待誨問記者今年加稅插或減均都

政府增加燃油税項。 . ...石油公司發言入強調,今次調整收費,主要是反映情况。

少,但在經過一段適應期後,銷售量會逐渐回 馬示,他們的逐酒售假昨日仍然以舊價出售,根 信在今日他們會接獲有關煙草商啓酒商的調整 升。至於各士多,辦館及街煙檔的負責人表

價後,煙酒的館路有一定減

在調整油假後,亦張貼加價原因之示。 錢恐防消費者誤解石油公司又提高油價,部份油站, 百分之五,私家車車主反應平淡,还输署各牌照部事售價通知後,始會以新價格出售,所以昨日未 另方面,財政司宣佈提高駕駛執照及車輛牌照收費:

處未有因此而出現混亂情況一級

方面,他建議將汽油的百萬元,但對巴士車費 酒類的為創路爲調整, 他承認現行的烟草 税率,由每公升兩元三的影前,即使有的話,減少各植稅率的數目。規制「並不是一位品各爭建議的基本原則,必然较大。」

的基本税率劃一,故過5

決意令工商業蓬勃

「散批天面不語,繼續巡邏去也。

「作寬減,並反問他的意見,這位好

1987中學會考

試題預習專欄

歷史(廿三)

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MILL & DALE PRESS:

-Revision Exercises

for

Cert.Exam. (1987)

HISTORY (23)

The exam is to be heldin Kay, so by this time you ahould he actively: preparing for it. Prom this issue on there will be a number of essays on. both Europe and East Asie. Host of these essays have fot appeared in any previous exams, so there. is a greater chance. Yet it is not wise to study few topics alone. You have to choose at least one question from each section (1.e. Europe or East Asia, for most students), and one must familiarize oneself with broad historical features in order to tackle the multiple-choice part. Read the following question. How would you try to answer it in essay-farm?

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to

"How did the Sarajeva编

assassination load to the outbreak:of the First World War? What responsibilities did Austria have in bringing about the war?" It is advisable to jot down important points 30 that when writing an essay, you can from time to time refer to the points. The following is

an example of the main

points that you can jot

down for the above

question:

1. Late June 1914 -

assassination at

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Sarajevo,

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| something in an essay.

2. Austria believed

...:"Serbia planned it 3. Germany supported

Austria in teaching Serbia a lesson...

4. Russia, friendly with

Serbia, ordered

general mobilization.

5. Germany feared the

advantage enjoyed by Russia in faster mobilization; decided on war with both RuBaia and France (Russia's ally):

6. German troops marched.

through Belgium. But to Britain, Belgian neutrality was most important. So Britain entered war against, Germany.

7. Austria's

responsibilitieä

eagerness to recover declining prestige in Europe hymaking war: on Serbia; harsh

terms of ultimatum to Serbia,A

8. other powera al年0

responsible. in some ways. Not Austria alone. Conclusion

First

World War due to both underlying causes and immediate causes (eig. Austria's

responsibilities).

Of course you should not put down these points so clearly. Sometimes one or two words will do. The purpose is to make sure that you won't write irrelevant things unknowingly.:

Now you can start from the firat point. Remember that you are required to write an essay, not a group of points. So you' have to oxplain, expand: or re-phrase\the pointe in paragraphs. Add extra thinga if you think they are relevant to the question, especially examples that can support. the point. But time yourself. If time doesn't permit, you have to write concisely.

Remember that you may

know something but you may find it difficult. to write about that

一本

The difficulty is to find suitable words/phrases/.../.

aentences to say something: in mind. To solve this. problem, you can read more history essays and practice writing more essays, too. | Because history is ozte贼

about causes, effects and go on, the language is often similar for different essays. If you are familiar with the language (not reciting it by heart), then you will have more time to think carefully and write according to your judgement (whether something is relevant or not). Be in full control of your writing.” Don't write whatever things that happen to come across your siud.

The following is a model essay. You will see how paragraph writing can be |applied.

"The assassination of

Archduke Ferdinand took place in late June of 1914. The place was Sarajevo, capital of Bosnia. Serbia had always wanted to unite: with Bosnia, Austria: believed that it was Serbia which supported the assassins, To Austria, Serbia tried to challenge her influence in Boania. Because. Ferdinand was the most important mau in Austria other than the Emperor himself, "a crisia followed, This in the end led up to the outbreak of the Pirat

·World Wan

In early July, Kaiaer William II of Germany

promised full support for Austria By 1914, Austria Wos Germany's only ally', and Germany did not want to lose face. However, the support for Austria had the effect of encouraging a more. aggressive. Austrian policy toward: Serbia.. Finally, Austria sent an ultimatum to Serbia. The ultimatum was very harsh Upon refusal of Serbia to accept all the terms,

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Austria declared war on

Serbia

In late July Tear Nicholas II 'of Russia ordered a general mobilization of armed forces against Austria and Germany. The reasoṛ was that Husaia hed been. friendly with Serbia. Russia had always wanted to extent her influence in the Balkana. Now that Serbia was bullied by Austria, Russia decided to support Serbia. In this way the local crisis: at:Sarajevo began t雄 involve another great power other than Austria The Russian mobilizatian worried German military leaders very much. Before 1914 they had worked out detailed war. plans against the Triple Entente powers) mainly France and Russia. As Germany was geographically in the middle of Runnia fon the east) and France: (on the weat),.thege German leaders believed. that Germany could win any war against them-only by a quick mobilization. Now Russia had mobilized first, so a the war plana had been upset. The Kaiser was advised that further delay in military action, would only benefit. Russia and France and would be to the disadvantage of Germany. After some discussion, the Kaiser decided on a war against both France. and Russia.

Germany intended to Germany

defeat France in six weeks alid then deal with

Bussis on the east. To

do so, German troops must march into France quickly. But because the border between France and

Germany was well guarded,

Germany nent her treons to. attack France by way of Belgium, To Britain, Belgian neutrality, we. very important, for reasons of national security (as Belgium was .geographically near the. British homeland). This) drew Britain into war too.

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The responsibilities of Austria for the war laid in her over-eagerness to. recover dynastic prestige even to the extent of riaking war. The Sarajevp Assassination would have been peacefully settled if not for the single-minded intention of Austria sto crash Serbia. The harsh terms of the ultimatum sept to Serbia were the best proof. After that, other powers, such as · Germany and Russia, were involved, of course, Austria should not be held responsible for the First World War alone For example, the, support for Austria came from Germany, and Germany should in this way be. 「reaponsible for fencouraging a mpre |aggressive Austrian 「policy, HuaBia was the.

first great power to mobilize her armed.

| forces, and thia atep led

Germany to decide on an all-out war against both France and Russia. Al1- the great powers were responsible for the outbreak of the war, though in different: ways. And there were underlying, long-terg causes too, such as the Alliance System, nationalism or militarism, Without these long-term; : causes, the great powers would not have acted as they did in the summer of 1914..

In short, the First World War cannot be explained by the aggressive, policy

of Austria alone, Both

underlying and immediate, causes explained it".

英文(廿三)

Revision Exercises

for

Cert, Bram. (1987)

ENGLISH (23)

CITY EDUCATIONAL PRESS

Dear Students,

Today I'd like to give you some more practice in oral responses.

I have discovered that given the same standard of English,a candidate who hae more practice in dodne exercises achieves better.

| results than the one who:

haan't So. I hope you |would consider my sugges

tion and put it into prac- tice.

Choose the best answer or response for each of the situations. All respon598 must be polite

1. Frankies Did you enjoy

the concert: last night? Luoys Noynot

B. quiet a.all

D. much

2. Paulines Why don't you

turn on the television?.

Rosette:

***

A. I'm afraid the show.

has been on.

B. There's nothing. worth watching.

C. Why ahould 1? D. At once,sir. 3. Mother

Surely you can have another piece of pie.

Tout....

A. Well, maybe.. B.Id 11ke aome.

G. I'm sure.

D. Please do.

4. Tommy invited you to go

out but you had other things to do and ac couldn't accept his in- vitation. You repliedt A. I don't want to go

out with you.

B. Thank you just the

веде

c. I'm busy. D.Id like to. 5. Stephen phones the

American Library to re-

aerve a book. He anyei

A. I'd like a reserva-

tion, please.

B I want a reservation C. I'd like to reserve

a book,please.

D. Would you please/

give me a reserva- tion?

6. Andy and George were

enjoying their holiday on a beach." George wag lying on the sand with his eyes closed. Andy: deorge,wake up1

Come on, you can't waste the day sloeping!

7. Denis: Thank you very

much for Lending: me this book.

Michelle:

A. I'm welcome. B. I'm all right. G. Not at all. D. No,not much.

B. Evas Please make your-

ealf at home here. Thomaat.晦暗小铺

A. Don't be polite.

B. Of course I shal3. C. Sure..

D. Thank you

9 On a bus you are asked

by an old lady, 'Is this the right bus for Tai Po?'

You reply

A. It's the next stop.

B. I'm afraid not ywa

only go as far as Shatin.

C. Why should it be? D. Nert bus-stop please 10. Peggy: Benjamin is do-

ing that just

to show off.

Isabella:

A. What do you take him.

fort

B. So hes hel

C. But I'm afraid not ∗

D. I hope he's not.

11. Paul

The

I don't like the film "Ben Hur

Susan; Why not? A. Yea of course.

B. It's quite interast-

C. It's terrible.

D. With pleasure?

12. Jadia: Many happy re-

turns.

Your ''

A. I'll return safe

and sound.

B. Thank you..

C. Man't worry, I*11

be back soon.

D. Of course, I'm gradu

ating

13. You find a pencil on

the floor.

Your Is this pencil

yours?

Tonny No.

You If this is not yours,who else oan it be? Tommy AKKAY A. It's not me. B. It isn't mine

either.

C. Wo,thank you. D. Probably Jobnny Anavera

George: ... The sun is

too hot..

1. D

2. B

3. A

A. Don't talk about it.

4. B

5. G

6. D

B. Don't mention it.

8. D

9. B

10. D

11. B

12. B

13. D

C. Should I?

D. Why not?

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