A broader-based tax system for Hong Kong?
Advisory Committee on New Broad-based Taxes Chinese Version
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 Final Report to the Financial Secretary

BACKGROUND

  • Review of Public Finances

DELIBERATION AND CONSULTATION

  • Towards a Broader-based Tax System
  • Hong Kong's Tax Base
  • Public Consultation
  • Public Response
  • Tax Base Broadening Options
    - Increasing Revenue Productivity of the Existing Taxes
    - Introducing Broad-based New Taxes
  • Green Taxes

RECOMMENDATION

  • Goods and Services Tax
  • Rates on Tenements
  • Personal Allowances
  • Land and Sea Departure Tax

CONCLUSION

 

 Final Report to the Financial Secretary
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(File size: 374KB)
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ANNEXES

Annex A - Terms of Reference of the Advisory Committee
(File size: 19KB) (pdf format)
   
Annex B - Membership List of the Advisory Committee
(File size: 17KB) (pdf format)
   
Annex C - Report on Tax Base Study
(File size: 413KB) (pdf format)
   
Annex D - Consultation Document: A Broader-based Tax System for Hong Kong?
(File size: 227KB) (pdf format)
   
Annex E - Summary of Response to Questions Posed in the Consultation Document
(File size: 47KB) (pdf format)
   
Annex F - A Goods and Services Tax for Hong Kong
(File size: 104KB) (pdf format)
   
Annex G - IMF's Report on a Goods and Services Tax for Hong Kong
(File size: 558KB) (pdf format)
Final Report to the Financial Secretary Annexes

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