Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax SystemHong Kong University Press, 2010年1月1日 - 376 頁 This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and political scientists, it supplies cogent but previously neglected evidence of the influence of the territory's business interests. For students of British imperialism, it provides a compelling case-study of relations between London and a recalcitrant colony. For Hong Kong's own tax profession, it corrects the notion that the territory’s tax system was the product of governmental design. And for tax theorists and taxpayers everywhere, it suggests how it might be possible to structure a combination of very light taxes and very low public spending so as to win broad popular support. |
搜尋書籍內容
第 1 到 5 筆結果,共 63 筆
第 4 頁
... profits out of which they are paid have not been taxed); interest and offshore income of all kinds are generally not taxed; there is no tax on capital gains; and the rules relating to benefits in kind are unusually generous. So too are ...
... profits out of which they are paid have not been taxed); interest and offshore income of all kinds are generally not taxed; there is no tax on capital gains; and the rules relating to benefits in kind are unusually generous. So too are ...
第 5 頁
... profits tax on the profits of business. Secondly, the system was based on the source principle, meaning that the three schedular taxes were confined to income originating in Hong Kong. Offshore income, in other words, was exempt from ...
... profits tax on the profits of business. Secondly, the system was based on the source principle, meaning that the three schedular taxes were confined to income originating in Hong Kong. Offshore income, in other words, was exempt from ...
第 7 頁
... profits and large personal incomes. To date, however, this proposal has come ... offshore income from tax). SI'EP'NF' This material is intended merely to ... profits tax Introduction 7.
... profits and large personal incomes. To date, however, this proposal has come ... offshore income from tax). SI'EP'NF' This material is intended merely to ... profits tax Introduction 7.
第 8 頁
... profits tax on profits. Third, offshore income is generally exempt from tax. Fourth, as a result of its schedular structure, Hong Kong's system of income tax is inherently inequitable. The reason for this is crucial to Hong Kong's tax ...
... profits tax on profits. Third, offshore income is generally exempt from tax. Fourth, as a result of its schedular structure, Hong Kong's system of income tax is inherently inequitable. The reason for this is crucial to Hong Kong's tax ...
第 22 頁
... profits seem not to have been taxed in the United Kingdom or the United States. Third, to exempt offshore income from tax, even if it was not taxed elsewhere, was to encourage taxpayers to arrange their affairs so that as large a part ...
... profits seem not to have been taxed in the United Kingdom or the United States. Third, to exempt offshore income from tax, even if it was not taxed elsewhere, was to encourage taxpayers to arrange their affairs so that as large a part ...
內容
1 | |
23 | |
Part II More Money Than They Knew What To Do With | 125 |
Part III If It Aint Broke | 207 |
Note on Sources | 305 |
Notes | 307 |
Bibliography | 335 |
Index | 347 |
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常見字詞
administration allowances Arthur Creech Jones basic Bill Britain British government Budget Speech business profits tax chapter charged Chinese colonial government Colonial Office Colony’s Commissioner of Inland corporation profits tax Creech Jones draft DTAs establish a normal evasion expatriate February Financial Secretary firms Governor Grantham Haddon-Cave Hang Seng Bank HKRS Hong Kong government Hong Kong Hansard Hong Kong’s tax imposed increase Inland Revenue Amendment Inland Revenue Department Inland Revenue Ordinance interest tax John Cowperthwaite jurisdiction Kong’s tax system KPMG Legislative Council liability Moreover normal income tax OECD offshore income offshore profits People’s percent possible progressive rates property tax proposed public spending Pudney rates of tax reason regarded resident Revenue Ordinance 1947 salaries tax sales tax SAR government schedular structure schedular system schedular taxes Second Review Committee seems Sir Mark Young standard rate tax on income tax reform taxable taxpayers territory territory’s Third Review Committee value-added taxes