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Nic asked in 商業及金融稅金香港 · 1 decade ago

tax 和 duty 的分別

請問以上兩者的分別, 因為收的人強調是兩樣不同的收費.

1 Answer

  • 1 decade ago
    Favorite Answer

    Properly a "duty" differs from a "tax" in being levied on specific commodities, transactions, estates, &c., and not on individuals; thus it is right to talk of import-duties, excise-duties, death or succession-duties and etc., but of income tax as being levied on a person in proportion to his income.

    Source(s): Wikipedia
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