Question 1
1 mark在稅務原則中，「水平公平」（Horizontal Equity）的核心含義是什麼？
HKICPA QP (Hong Kong CPA) · Associate Level – Principles of Taxation
Principles of taxation: Practice Questions
4 multiple-choice questions marked as you go, and 2 written questions with worked solutions. All on Principles of taxation.
6 questions13 marksFree, no account
Question 2
1 mark根據亞當·史密斯（Adam Smith）提出的經典賦稅原則（Canons of Taxation），納稅人繳納稅款的時間、地點和方式應當明確，並且稅額應當清楚計算，不應隨意變動。這項原則稱為什麼？
Question 3
1 mark下列哪一項稅項屬於「直接稅」（Direct Tax）？
Question 4
1 mark如果某稅制規定，隨著納稅人應課稅收入的增加，其適用的稅率保持不變（即每單位收入繳納固定百分比的稅款），這種稅率結構稱為什麼？
Question 5
4 marks政府徵稅有多種主要目的。請列出並簡述稅收的三項基本功能或目的。
Write your answer out first, then check it against the worked solution.
Question 6
5 marks根據亞當·史密斯（Adam Smith）提出的四大經典賦稅原則（Canons of Taxation），請列出其中四項原則，並簡述「確定性原則」（Certainty）的具體含義。
Write your answer out first, then check it against the worked solution.
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