1) Which of the following income is not taxable in Hong Kong? A) Salaries earned from service provided in Hong Kong. B) Rental income from leasing residential property in Hong Kong. C) Dividends received from company listed in Hong Kong. D) Service income from profession in Hong Kong. 2) Which of the following is indirect tax in Hong Kong? A) Goods and service tax. B) Stamp duty. C) Salaries tax. Value-added tax. D A) 3) When a company is sub-letting a property in Hong Kong to its customer, the income received from its customer is subject to: Profits tax. B) Property tax. C) Capital gain tax. No tax. D) 4) Which of the following is not deductible under profits tax regarding the property income earned in Hong Kong? A) Ground rent. B) Government rent. C) Mortgage interest payable on the let property. D) Statutory deduction which is equal to 20% of assessable value net of other allowable deductions. 5) Ms. Chan is a flight attendant of a Hong Kong airline company with regular monthly salaries. She has no other income. She stayed in Hong Kong for 71 days, 58 days, 80 days, 50 days and 61 days respectively during the year ended 31 March 2017, 2018, 2019, 2020 and 2021. Which of the following is false? A) Ms. Chan's salaries income is not chargeable to salaries for the year of assessment 2017/18 B) Ms. Chan's salaries income is not chargeable to salaries for the year of assessment 2018/19. C) Ms. Chan's salaries income is not chargeable to salaries for the year of assessment 2019/20. D) Ms. Chan's salaries income is not chargeable to salaries for the year of assessment 2020/21