政府預算
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An increase in the Hong Kong government's expenditure on infrastructure must lead to an increase in
The following are Mary's sources of income and wealth in Hong Kong in 2008. Which is subject to taxation in Hong Kong?
When the government reduces the profits tax rate,
According to the 2007-08 Policy Address of the Chief Executive, the Government will launch 10 major infrastructure projects in the coming years. This will result in
Which of the following diagrams describes a regressive tax?
Suppose the salaries tax system of Hong Kong changes as follows:
| Old System: Marginal Tax Band | Old System: Tax Rate (%) | New System: Marginal Tax Band | New System: Tax Rate (%) |
|---|---|---|---|
| First $30 000 taxable income | 2.0 | First $40 000 taxable income | 2.0 |
| Next $30 000 | 7.0 | Next $40 000 | 7.0 |
| Next $30 000 | 13.0 | Next $40 000 | 13.0 |
| Remainder | 19.0 | Remainder | 19.0 |
| Standard Rate | 16.0 | Standard Rate | 16.0 |
Under the new system, with the salaries of all taxpayers unchanged,
Which of the following taxes in Hong Kong is both ‘direct’ and ‘progressive’?
| Taxable income ($) | Tax Payment ($): Tax System A | Tax Payment ($): Tax System B |
|---|---|---|
| 100 000 | 6 000 | 5 000 |
| 200 000 | 12 000 | 12 000 |
| 300 000 | 18 000 | 21 000 |
Refer to the above data. When the tax system changes from A to B,
In order to increase the competitiveness of Hong Kong, some businessmen propose to reduce the profits tax rate. When the profits tax rate decreases,
Suppose the salaries tax of an economy changes from tax system A to tax system B.
| Taxable income | System A: Marginal tax rate | System B: Marginal tax rate |
|---|---|---|
| First $20 000 | 3% | 2% |
| Next $20 000 | 6% | 5% |
| Next $20 000 | 10% | 8% |
| Remainder | 15% | 12% |
As a result,