| 单词 | Taxation |
| 释义 | 課稅 A compulsory exaction of money by a government for public purposes, being neither a pecuniary penalty nor a fee for services rendered: Matthews v Chicory Marketing Board (1938) 60 CLR 263. The Basic Law of the Hong Kong SAR guarantees the independent finances of the Hong Kong SAR including the undertaking by the Central People’s Government not to levy taxes in the Hong Kong SAR. The Hong Kong SAR rather must practise an independent taxation system and taking the low tax policy previously pursued as reference, enact its own laws on the type of taxes, tax rates, tax reductions, allowances and exemptions and other matters of taxation: Basic Law arts 106, 108. Taxation in Hong Kong is levied only at the SAR level and includes salaries tax, profits tax, property tax, estate duty, stamp duty, rates, customs and excise duty, and departure tax. Taxes may be classified as either progressive, regressive or proportional. Taxes on income such as salaries and profits are known as direct taxes. Taxes on commodities or services are known as indirect taxes. See also Customs duty; Excise; Profits tax; Progressive tax; Sales tax; Stamp duty. 政府為公共用途而強制徵收款項（並非罰款或招致的服務費）：Matthews v Chicory Marketing Board (1938) 60 CLR 263。《香港特別行政區基本法》保證香港特別行政區保持財政獨立，包括承諾中央人民政府不在香港特別行政區徵稅。香港特別行政區會實行獨立的稅收制度，及參照原在香港實行的低稅政策，自行立法規定稅種、稅率、稅收寬免和其他稅務事項：《基本法》第106及108條。香港的課稅僅在香港特別行政區的層面徵稅，當中包括薪俸稅、利得稅、物業稅、遺產稅、印花稅、差餉、關稅、消費稅及離境稅。稅項可分為累進稅、累退稅或比例稅。有關收入的稅項例如薪俸稅及利得稅稱為直接稅。有關商品或服務的稅項稱為間接稅。另見 Customs duty; Excise; Profits tax; Progressive tax; Sales tax; Stamp duty。 n. |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。