税的种类.pptVIP

Tax 稅 6A 勞永逸 (23)　 鄧詠詩 (12) Kinds of Tax 稅的種類 Progressive tax 累進稅The average tax rate or the marginal tax rises with income 稅率隨收入上升而上升 Proportional 比例稅the average tax rate or the marginal tax rate is the same at all income levels 稅率隨收入上升而不變 Regressive tax 累退稅the average tax rate or the marginal tax falls as income rises稅率隨收入上升下降 Direct tax 直接稅taxes levied on individuals or firms稅務負擔由納稅人承受，不能轉嫁給第三者e.g. 薪俸稅、利得稅、物業稅 Indirect tax 間接稅taxes levied on goods, services or economic activities稅務負擔由納稅人承受，可以轉嫁給第三者 e.g.差餉、博彩及彩票稅、車輛稅等 Lump sum tax 定額稅a tax the payment of which is fix