Kinds of Tax 税的种类1累进税-当收入增加时,税率上升eg 薪俸税.pptVIP

Kinds of Tax 稅的種類 1.累進稅-當收入增加時，稅率上升e.g. 薪俸稅:可以改善社會上的不公平現象 , 由於高收入人仕要繳付佔其收入百分比較高的稅款 ,?有助拉近貧富的距離 ( more公平)Progressive tax-the average tax rate or the marginal tax rate rises with income 比例稅-利得稅比例稅係當收入增加時，稅率不變 e.g.物業稅Proportional tax-the average tax rate or the marginal tax rate is the same at all income level 累退稅-當收入增加時，稅率下降 e.g. 銷售稅Regressive tax-the average tax rate or the marginal tax rate falls as income rises 2. Direct taxes(直接稅)-taxes levied on individuals or firms Indirect taxes(間接稅)-taxes levied on goods ,services or economic activities 3. Lump sum tax(定額稅)-a tax the payment of which is fixed Per unit tax(從量稅)-a tax on the sales of goods or services, its amount of payment depends on the number of units sold Ad valorem tax(從價稅)-a tax on the sales of goods or services, its amount of payment depends on the value of sales 從量稅及從價稅的分別 從量稅(per unit tax)一般是向每單位貨品徵收一個固定的稅款，不論貨品的價值，都是繳付相同數目的稅款，這種稅制鼓勵公司生產品質較高的貨品。 從價稅(ad valorem tax)是向貨品的價值徵收一個固定的百分比作為稅項，貨品的價值越高，需要繳付的稅付便越多，這種稅制不鼓勵公司生產品質較高的貨品。 Kinds of Tax ?HK 香港的稅收種類少且多為直接稅 E.g.所得稅、物業稅、薪俸稅、利得稅、財產稅、差餉稅、行為稅、博彩稅、飛機乘客離境稅、印花稅、酒店房租稅、娛樂稅、汽車首次登記稅、海底隧道稅、專利和特權稅及消費稅和關稅 極少?銷售稅，分別為酒精、碳氫油、甲醇、煙草四大類物品。 Tax burden稅擔 The amount of money one would have to be given to make one just as well off with the tax as one was without it 為了使納稅人在納稅的情況下仍與未納稅前有一樣的功用而因此要向納稅人所贈予的金額。 Excess burden超額稅擔 the excess burden of taxation, also known as the distortionary cost or deadweight loss of taxation, is the economic loss society suffers as the result of a tax, over and above the revenue it collects. Distortions occur because people or firms change their behaviors in order to reduce the amount of tax they must pay. 超額稅擔=稅擔 – 稅款 超額稅擔 ABC是經濟浪費 就算將稅款全數退還給生產者和消費者，他們仍有損失。 經濟浪費即是超額稅擔 政府的管制 當政府對某種物品徵收稅項，與該物品有關的相關物品亦會受影響。政府管制的影響要視乎那兩種物品的本質而定—是替代品的關係或是輔助品的關係，抑或是生產資源和製成品的關係。 Q :稅款是由消費者抑或是生產者承擔？ 分擔的比重，不一定是消費者與供應商平分，而決定分擔比重的關鍵在於「彈性」。 需求彈性及供應彈性也要看。 Ed Es Ed Es 消費者分擔比較多 Ed Es( Ed = 無限大 ) 全由供應商分擔 Ed Es( Ed = 0 ) 全由消費者分擔 稅的效應 任何稅收都收有分配效應，即影響收