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. |
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第 47 頁
... administration. In my judgment the provisions for corporation profits tax and business profits tax present opportunities for widespread evasion and avoidance which ... Inland Revenue Ordinance Review Supporting the British War Effort 47.
... administration. In my judgment the provisions for corporation profits tax and business profits tax present opportunities for widespread evasion and avoidance which ... Inland Revenue Ordinance Review Supporting the British War Effort 47.
第 53 頁
... tax in some circumstances, but Hong Kong's Inland Revenue Department has never asserted it. Although unsophisticated, the Ordinance contained a number of antiavoidance measures, generally aimed at non-residents. There was a transfer ...
... tax in some circumstances, but Hong Kong's Inland Revenue Department has never asserted it. Although unsophisticated, the Ordinance contained a number of antiavoidance measures, generally aimed at non-residents. There was a transfer ...
第 56 頁
... Revenue Department and later the Inland Revenue Department accepted it without litigating. In any event, as a result of the interpretation of the charging provisions in this way, the circumstances in which profits tax was charged on ...
... Revenue Department and later the Inland Revenue Department accepted it without litigating. In any event, as a result of the interpretation of the charging provisions in this way, the circumstances in which profits tax was charged on ...
第 64 頁
... Revenue Department to administer the new tax on the basis of information already available to it. To have passed a ... Inland Revenue Ordinance 1947 left this loophole open and much use was made of it. It still has not been completely ...
... Revenue Department to administer the new tax on the basis of information already available to it. To have passed a ... Inland Revenue Ordinance 1947 left this loophole open and much use was made of it. It still has not been completely ...
第 77 頁
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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