Broadening the Tax Base Ensuring Our Future Prosperity-Consultation Document

Broadening the Tax Base Ensuring Our Future Prosperity What's the Best Option for Hong Kong?

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Contents of Consultation Document

A Letter from the Financial Secretary
Executive Summary
Reforming Hong Kong's Tax System
Chapter 1 Is Tax Reform Required In Hong Kong?
Chapter 2 Broadening the Tax Base: What Are Our Options?
Chapter 3 The Case For GST
The GST Framework
Chapter 4 What is GST And How Does It Work?
Chapter 5 A Proposed GST Framework For Hong Kong
GST Impacts, Tax Relief And Other Compensation Measures
Chapter 6 Households: Impacts and Offsets
Chapter 7 Business And Other Organisations: Impacts and Offsets
Chapter 8 Options For Returning the Funds from GST to the Public
Economic & Industry Sector Implications
Chapter 9 Economic and Industry Sector Implications
Consultation
Chapter 10 We Seek Your Views
Appendices

Supplementary Information Leaflets

Hard copies of the Consultation Document and Supplementary Information Leaflets can be obtained at the Public Enquiry Service Centres of all District Offices.