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 6 到 10 筆結果,共 72 筆
第 40 頁
... Revenue Ordinance after the war. It is therefore necessary to examine the ... 1947. Consequently, in Hong Kong, types of income not specifically referred ... Revenue Ordinance did not even require that. Most importantly, profits tax was ...
... Revenue Ordinance after the war. It is therefore necessary to examine the ... 1947. Consequently, in Hong Kong, types of income not specifically referred ... Revenue Ordinance did not even require that. Most importantly, profits tax was ...
第 47 頁
... 1947 until about 1960, there were relatively few disputes, but only because ... Revenue Committee and to whom primary responsibility for the establishment of the Colony's ... Revenue Ordinance Review Supporting the British War Effort 47.
... 1947 until about 1960, there were relatively few disputes, but only because ... Revenue Committee and to whom primary responsibility for the establishment of the Colony's ... Revenue Ordinance Review Supporting the British War Effort 47.
第 56 頁
... profits therefore does the passive receipt of income ... Revenue Department and later the Inland Revenue Department accepted it ... Ordinance 1940 (and, later, the War Revenue Ordinance 1941 and, later still, the Inland Revenue Ordinance 1947) ...
... profits therefore does the passive receipt of income ... Revenue Department and later the Inland Revenue Department accepted it ... Ordinance 1940 (and, later, the War Revenue Ordinance 1941 and, later still, the Inland Revenue Ordinance 1947) ...
第 57 頁
... income. For example, a manufacturing firm could transfer its plant to its owners or ... Revenue Ordinance contained no restriction on this at all. The extent to ... 1947 but made no attempt to fix it at all until 1955, and has still not ...
... income. For example, a manufacturing firm could transfer its plant to its owners or ... Revenue Ordinance contained no restriction on this at all. The extent to ... 1947 but made no attempt to fix it at all until 1955, and has still not ...
第 64 頁
... income at present untaxed”.142 The scope of the new tax was narrower, however ... Ordinance provided that interest paid by a person entitled to deduct it for ... Revenue Ordinance 1947 left this loophole open and much use was made of it ...
... income at present untaxed”.142 The scope of the new tax was narrower, however ... Ordinance provided that interest paid by a person entitled to deduct it for ... Revenue Ordinance 1947 left this loophole open and much use was made of it ...
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 |
其他版本 - 查看全部
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