Final Report to the Financial Secretary

Contents

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

Download the Report (File size: 374KB)

ANNEXES

Annex A - Terms of Reference of the Advisory Committee (File size: 19KB)

Annex B - Membership List of the Advisory Committee (File size: 17KB)

Annex C - Report on Tax Base Study (File size: 413KB)

Annex D - Consultation Document: A Broader-based Tax System for Hong Kong? (File size: 227KB)

Annex E - Summary of Response to Questions Posed in the Consultation Document (File size: 47KB)

Annex F - A Goods and Services Tax for Hong Kong (File size: 104KB)

Annex G - IMF's Report on a Goods and Services Tax for Hong Kong (File size: 558KB)

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