以下屬一元所有,未經許可,請勿轉讓。
有時間才背以下定義,因為考年份十年只是出約二年或是相對沒有這般重要的. 但是以下9項,每年皆會有其中一項問定義。 (2-4分)
1. Inflation 定義:
Inflation is a continuous rise in the general price level
Indirect tax 包括: Rates(差餉), tax on bets, hotel accommodation tax, airport departure tax, stamp duty(印花稅), sales tax, first registration fee(汽車首次登記稅)等
2. Indirect tax 定義:
The tax burden can be shifted to others
Direct tax 包括: Salaries tax (薪俸稅), Profits tax (利得稅) , Property tax.
3. Direct tax 定義:
The tax burden cannot be shifted to others
屬一元所有,未經許可,請不要給他人。
4. GNP定義:
GNP is the total market value of goods and services produced by the citizens of a country over a period of time (3 marks)
GDP 定義(未問過)
5. Limited liability:
The investor has the maximum loss of what he has invested