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 & Leaflets  

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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  
Chapter 10     We Seek Your Views  

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.