政府預算

經濟 · 共 102 題 · 點擊選項即時核對答案

只看錯題本頁已答 0 / 10
61.

Mr Chan has the following incomes:

(1)year-end bonus
(2)dividend from shares
(3)capital gain in foreign exchange speculation
(4)rental income from leased properties

According to the tax system of Hong Kong, which of the above incomes are subject to taxation ?

62.

If the government of Hong Kong raises the tax allowance on the salaries tax,

63.

The below tax is a

Taxable income ($)Tax payment ($)
10 0004 000
20 0007 000
30 0009 000
40 00010 000
64.

The following are the annual income of Peter in Hong Kong in 1996.

Type of IncomeAmount ($)
Salaries as a teacher in a secondary school600 000
Interest from local deposits4 000
Rental income from letting a flat to a Japanese300 000

According to the taxation system of Hong Kong, Peter has to pay

65.

Hong Kong's public expenditure as a percentage of GDP has risen steadily in recent years. Which of the following is/are reason(s) for this?

(1)the progress of the construction projects of the government and the new airport
(2)a fall in the GDP in this period
(3)a large increase in government welfare payments to the unemployed
66.

Suppose the Hong Kong government increases the salaries tax allowance by 5% while both the wage rates and the inflation rate of the economy in the year increase by 10%. It follows that

67.

Which of the following descriptions of Hong Kong's taxation system is true?

68.

If the government greatly increases the salaries tax rate to finance the provision of more public assistance to the unemployed,

69.

A Japanese electronics firm produces and sells its products in Hong Kong. Therefore, it has to pay profits tax to the Hong Kong government. Hong Kong is applying the

70.
Question figure

Which two of the following diagrams describe a progressive tax?

經濟 政府預算 DSE、CE、AL 選擇題(第 7 頁) | dselib