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 86 筆
第 22 頁
... business interests to propose to the Hong Kong government that it should do ... profits “arising in or derived from” Hong Kong,44 whereas the Model Ordinance (and ... Income Tax 2 Supporting the British 22 Taxation Without Representation.
... business interests to propose to the Hong Kong government that it should do ... profits “arising in or derived from” Hong Kong,44 whereas the Model Ordinance (and ... Income Tax 2 Supporting the British 22 Taxation Without Representation.
第 35 頁
... business life”. Then there was “the undeniable fact that the introduction of income tax ... tax would be inevitable. So, too, would litigation. Establishing a new ... profits and other income arising in Hong Kong was already taxed by the ...
... business life”. Then there was “the undeniable fact that the introduction of income tax ... tax would be inevitable. So, too, would litigation. Establishing a new ... profits and other income arising in Hong Kong was already taxed by the ...
第 38 頁
... business. Profits tax would be of two kinds: “corporation profits tax” would be charged on the profits of companies and other corporations and “business profits tax” would ... Income Tax Ordinance) and that 38 Taxation Without Representation.
... business. Profits tax would be of two kinds: “corporation profits tax” would be charged on the profits of companies and other corporations and “business profits tax” would ... Income Tax Ordinance) and that 38 Taxation Without Representation.
第 40 頁
... tax on incomes without requiring taxpayers to disclose the amount of their ... tax would be avoided”.59 This was said to be important to Hong Kong's Chinese ... profits tax was charged on the business itself, without enquiry into who ...
... tax on incomes without requiring taxpayers to disclose the amount of their ... tax would be avoided”.59 This was said to be important to Hong Kong's Chinese ... profits tax was charged on the business itself, without enquiry into who ...
第 41 頁
... tax on profits would be “levied on the business and not on individual partners, without any inquiry as to the ownership of the business and division of the profits”.61 Similarly, property tax was assessed against the property itself ...
... tax on profits would be “levied on the business and not on individual partners, without any inquiry as to the ownership of the business and division of the profits”.61 Similarly, property tax was assessed against the property itself ...
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