1. On the matter of Sales Tax, there are a number of advantages.
First of all, stable tax revenue, because that would mean a
wider tax net.
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A fairer tax system.
I understand that yesterday, some of my
colleagues said that a sales tax is regressive. But in the long run, the purchasing power of the low-income group is
rather weak, and so therefore the chances that they have to pay
sales/tax is also lower. The most important thing is that
necessities should be exempt from sales tax.
In paying salaries ftax
there is no
の
の
flexibility, whereas sales tax is based on consumption and.
those who wish to be thrifty can choose to
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Third advantage.
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I thank
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19.
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So.
Joe evenly
And then, fourthly, the responsibility is shared by'all.
a
And five, which is more important. From the comprehensive
and long-term point of view, if Hong Kong is to
to maintain
low tax rate, not only for salaries but also for corporate
Joneien profits, in order to attract more
Xinvest
ifvestment and improve
competitiveness with South Korea, Taiwan and especially
Thailand, a stable low-tax system is a very persuasive factor.
24 Other advanced countries know the advantages of a low tax s
25 rate, only they have very deep-rooted tax systems and cannot
26 change overnight.
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28 The difficulties of a sales tax include the following:
and
30 When the goods are imported or have left the manufacturer, la 31 henever there is large number, There
a
First
の
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of all, the definition of wholesale) is difficult to make.
may be
be several
lc.
do we levy the
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sales tax, if that is to be done, wholesaling?
t
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32 levels of
of wholesaling. So, where, exactly
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Second, it would seem that one is taking the poor. First of
ereel
all, we must overcome the impression that we are taxing the