1. Many imported workers who had stayed in Hong Kong several years working on the new airport projected, have gone back to their home countries. What will be the effect of their departure on the unemployment rate in Hong Kong?
A. The unemployment rate will increase.
B. The unemployment rate will decrease.
C. The unemployment rate will remain constant.
D. The effect cannot be determined.
2. Suppose the salaries tax allowance in Hong Kong decreases and the salaries of taxpayers remain constant. It results that
A. some taxpayers paying at the standard tax rate may pay at a lower tax rate.
B. The middle-income group would have to pay a larger proportion of their income as tax.
C. Less people would fall into the tax net.
D. The after-tax income of all taxpayers would decrease.
3. Which of the following statements about the tax system of Hong Kong is correct?
A. The rental income derived from properties overseas is subject to the property tax of Hong Kong.
B. All the business organization in Hong Kong have to pay at the same profits tax rate, as it is a proportional tax.
C. Interest income from deposits denominated in Hong Kong dollars is subject to interest tax in Hong Kong.
D. The estate duty in Hong Kong is a progressive tax.
econ mc 請大家幫個忙..
2009-03-19 1:06 am
回答 (2)
2009-04-01 2:34 am
Question 1:
Ans: D
Both the demand and the supply of workers will be dropped after the airport project was completed and those imported workers back to their home country. However, the decease in both the demand and the supply of workers are not quantified. Thus, the effect cannot be determined.
Question 2:
Ans: B
Hong Kong is under a mixed taxation system (progressive tax + standard tax rate).
To answer this question, the understanding of the differences between the progressive tax and standard tax is a must.
Progressive tax means that the tax rate will be increased when somone earns more. For the standard tax, a constant tax rate is applied.
In the taxation system applies in Hong Kong, every taxpayers will use both methods to calculate its tax payable, and the tax payable will be the amount calculated by using the lesser method.
Suppose the salaries tax allowance in Hong Kong decreases and the salaries of taxpayers remain constant, more employees are under the coverage of the salaries tax. Since those rich guys are under the standard tax rate, the tax income from such group will not be affected. However, those middle class may suffered from a higher tax rate. Thus, the answer is B.
2009-03-31 18:35:14 補充：
QUESTION 3
Ans: B
A. - False. Only property income derived from local properties is subjected to the property tax of Hong Kong.
B. - False, as different types of business organizations do have different tax rate.
C. - False. There is no interest tax in Hong Kong.
D. - True.
2009-03-31 18:35:25 補充：
(Note: According to the The Revenue (Abolition of Estate Duty) Ordinance 2005, no estate duty affidavits and accounts need to be filed and no estate duty clearance papers are needed for the application for a grant of representation in respect of deaths occurring on or after 11 February 2006.)
2009-03-31 18:35:53 補充：
Typo: QUESTION 3
Ans: D (not B)
Ans: D
Both the demand and the supply of workers will be dropped after the airport project was completed and those imported workers back to their home country. However, the decease in both the demand and the supply of workers are not quantified. Thus, the effect cannot be determined.
Question 2:
Ans: B
Hong Kong is under a mixed taxation system (progressive tax + standard tax rate).
To answer this question, the understanding of the differences between the progressive tax and standard tax is a must.
Progressive tax means that the tax rate will be increased when somone earns more. For the standard tax, a constant tax rate is applied.
In the taxation system applies in Hong Kong, every taxpayers will use both methods to calculate its tax payable, and the tax payable will be the amount calculated by using the lesser method.
Suppose the salaries tax allowance in Hong Kong decreases and the salaries of taxpayers remain constant, more employees are under the coverage of the salaries tax. Since those rich guys are under the standard tax rate, the tax income from such group will not be affected. However, those middle class may suffered from a higher tax rate. Thus, the answer is B.
2009-03-31 18:35:14 補充：
QUESTION 3
Ans: B
A. - False. Only property income derived from local properties is subjected to the property tax of Hong Kong.
B. - False, as different types of business organizations do have different tax rate.
C. - False. There is no interest tax in Hong Kong.
D. - True.
2009-03-31 18:35:25 補充：
(Note: According to the The Revenue (Abolition of Estate Duty) Ordinance 2005, no estate duty affidavits and accounts need to be filed and no estate duty clearance papers are needed for the application for a grant of representation in respect of deaths occurring on or after 11 February 2006.)
2009-03-31 18:35:53 補充：
Typo: QUESTION 3
Ans: D (not B)
2009-03-19 2:24 am
1. A
2. D
3. B
not 100% sure, I hope it is helpful
2. D
3. B
not 100% sure, I hope it is helpful
參考: myself
收錄日期: 2021-04-13 16:30:47
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20090318000051KK00902