Broadening the Tax Base  Ensuring Our Future Prosperity  What's the Best Option for Hong Kong?
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Consultation Document & Leaflets
Interim Report
Final Report
Compendium of Written Submissions
Advisory Committee's Report(2002)
Other Options for Broadening Tax Base
Press Releases & Speeches
Related Documents
  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  
Chapter 10     We Seek Your Views  

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