Broadening the Tax Base Ensuring Our Future Prosperity-Consultation Document

CONTENTS

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

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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.