政府預算

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21.

In September 2005, Mr Chan bought 800 HSBC shares at $120 per share and later sold them at $130 per share on the Hong Kong stock market.

In this case, which of the following taxes should Mr Chan pay to the government of the HKSAR in the financial year 2005-06?

22.

The following lines A, B, C and D indicate different relationships between tax payment and taxable income. Which of these four lines shows a relationship in accordance with the taxation principle of equality put forth by Adam Smith?

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23.

Which of the following would widen the tax base of Hong Kong?

24.

Study the following data:

Taxable income ($)Tax amount ($)
00
10 0001 500
20 000x

If the above tax is progressive, the value of x must be

25.

Which of the following is/are the difference(s) between a direct and an indirect tax?

26.

Which of the following government policies would lead to a less even income distribution of Hong Kong citizens?

27.

The introduction of a general sales tax would lead to

28.

Refer to the following relationship between the tax payment and the taxable income of a certain tax.

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Which of the following is correct?

29.
Taxable income ($)Tax payment ($): Tax ATax payment ($): Tax BTax payment ($): Tax C
10 0005008001 000
20 0001 0001 7001 000
30 0001 5002 7001 000

According to the above table, which of the following statements is correct ?

30.

Which of the following lines A, B, C or D shows the relationship between the tax rate and the taxable income under the profits tax in Hong Kong?

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