1991-01-31 — Page 26

藥中

育教 日六十月二十年午庚腦夏

·艾深的民主派議民否認內部不協

·傳與所屬的派系協齶末乐而退出。另一位,經知會港同盟,將不會角蓫連任。至於今

·屆衣選區的候選人黃軒藝,亦在兩位現任

卓世盈、陳家谷、黃澤亮及林家强,他們 退出的原因主要因爲事業家庭;至於外,同證有關。而事實上,在不接受提名前已 ∵陳家谷在訪問時矢口否認不參選與港

∴ 四位現任議員放棄稅選連任,分別爲部出現問題

新邨版

勢將成爲未來交通運輸要塞

一九九二年役大服務。該中心每年 將會在青衣島上設立,能預料可於保養一些處理化學廢物設施。 因此,港府計劃承攝

青衣多項道路工程

·全港首間化學糜物處理中心, 地方,在權內設置和適當地操作及

也行,但規正考慮以其他方法收回該

付,但常高正研究用其他方法,收

操作費用將會由港府支,間接稅

的方法,是间人口的化學原料收假

Commerce (18)

1991 中學會考預習專欄 明德出版社

MILL & DALE PRESS

International Trade

Free:port and sales tax

4.1 Meaning of a free port

S.K. Lai

A free port means that no tariff is levied on foreign imported goods .

4.2 Types of commodities on which impart duties are Tevied in:

Hồng Kong.

non-

In Hong Kong, import duties are levied only on locally manufactured or imported tobacco, cosmetics, alcoholic beverages, alcoholic liquors, methyl alcohol -and some hydrocarbon oils.

4.3 Arguments for and against- the imposition of a sales tax

auments for the The arguments for the imposition of a sales tax are:

a. The 'success of such a sales tax system could lead to 'a

lower direct taxes.

b. The proposal for a' sales tax was not based on the need 'for higher overall taxation, but rather on the desirability of spreading the tax burden more widely across the community.

The Government should undertake to make hay while the: reconomic: recession takes. sun shines. As an place, profit and salary taxes will decrease."

The arguments against the imposition of a sales tax are: av:Sales fax is costly to collect and difficult to

administerM

tax would influence the A comprehensive sales purchasing power of the lowest income group since. the prices for the common commodities are chrged higher price.

A number of production processes have to be gone through before the completion of the manufacturing finished goods. Thus the commodities could be taxed several times before. they are being transformed into: final gonds.

Sales tax means end to free port.status. To impose a -sales tax on goods is actually the same as fimposing

duties on imports.

IX. Documents Used in Interia Trade:

The significance of the use of documents in internati trade

The use of documents could perform the following functions:

a. To serve as written records of transaction between firms.

b. To fulfill the government requirement if he compilatiori

of statistics records of imports or exportr

The external trade involves greater distances, detailed documentation

For may require

transport.

different modes

d. In order to follow the delivery of the consignment among.a

報日僑華

number of intermediaries, documents are essential.

The functions of the commonly used documents in international trade

The commonly used documents include: certificate of origin, certificate of insurance; bill of lading, consular invoice and warehouse warrant..

The functions of the documents involved are as follows: a. Certificate of Origin

It is a document stating the country in which manufacture of goods being made,

It is used to charge varying rates of duties or tariffs Jevied by different importing countries.

b. Certificate of Insurance

It gives details of insurance cover against the risk of the goods in transit.

It can be effected either by importer or exporter Bill of Lading

The bill achieves the following three functions:

It is. an official receipt to certify that goods have been. received on board

nice ship.

It is evidence of the terms of the shipping contract between the exporter and the shipping company. It'represents the document of title of ownership.whén the goods are in transit.

d. Consular invoice

"It represents a certified deciaration by the exporter that:

all the details on the invoice are true.

It justifies the reliability of the document in respect of the nature of a consignment.

Warehouse warrant

serves as a proof of title of ownership of goods.

The importer is to be given a warrant when he does not intond to pick up the goods immediately and store the goods in a warehouse.

3. Certification of origin system

A. certification

ation of origin system is established in Hong Konge

lts functions are:..

a.to certify that goods were actualty made in the exporting

countries.

b. to meet the import requirements of foreign countries

tolimit imparts from certain countries:

Some countries have set up quotas of certain commodities, The Hong Kong Government's Foade Department. administersānm issues a Certificate of Ongm. Besides, there are five non- statutory certificate-issuing organizati

Thes include

a the Hone Kong General

b: thehdian Chamber of Commerce,

·四期星

日一卅月一 ( 一九九一)年十八國民華中(26)

countriest exports.

2.(a). Name TWO international organizations that exist to promote

trade.

(b) What are the roles played by these organizations?

3.The role played by the Hong Kong Government in the promotion of

the export trade is to establish statutory organizations.

(a) What do the following stand for:

(ii).

HKTDC, HKECIC, and

CITY HKPC3

(b) Describe briefly the role played by the following bodies in

the promotion of export trade:

(1)

Trade Department,

(1) HKTĐC,ang

(111) HKECIC.

4.A certification of origin system is established in Hong Kong.

(a) what are the functions of a certificate of orign? (b) Name: FIVE non-statutory certificate-issuing organizations:

S.Distinguish between domestic trade and foreign trade.

5.(a) What is: meant by the term 'free, poit!?

(h) Name $1X types of commodities on which import duties are

Bevied in Hong Kong.

(c) The Financial Secretary of Hong Kong has raised for the discussion the idea of imposing a sales tax into the tax systems.

(1) What are the reasons for the Financial Secretary to

The study the feasibility of Imposing sales. tax? (ii) What are the arguments against the imposition of

sales tax?

7. Nanufacturing industry faces: keen coripetition both from the developed: industrialised countries, where there is growing tendency towards higher productivity and from other neighbour. : countries): economie's with Tower production costs.

·(a) What is. the government's trade policy?

(b) Describe the role played by the Hong Kong Government in "promoting the export competitiveness of Incal products.

B. Mr. Cheung wishes to expand his business by diversifying the

product market into overseas countriles.

(al Advise him on the proteins on difficulties confronting an

"exporter when entering the foreign market for the first: ∙time.

kong.

(b).

sof Commerce

c. the Chinese General Chamber of Coetimerce,

d. the Chinese Manufacturerst Association of Hong Kong.

e. the Federation of Hong Kong Industries.

10.

Self-assessment Question

「財團高價收購財團收購

State the special risks to be involved in the export trade

hay does a local manufacturer shift its production. Guangdong Province, the Mainland China?

easons for Chinats recent year sharpe surge in the

the re-exports.

are documents needed in the international triade?

(B) Describe briefly the functions of any FIVE documents that

care commonly used in international trade.

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11.

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