"The Hong Kong Special Administrative Region shall follow the principle of keeping expenditure within the limits of revenue in drawing up its budget, and strive to achieve a fiscal balance, avoid deficits and keep the budget commensurate with the growth rate of its gross domestic product." (Art.106) and,
"The Hong Kong Special Administrative Region shall, taking the low tax policy previously pursued in Hong Kong as reference, taxes, tax rates, exemptions, and (Art.107)
enact laws concerning types of tax reductions, allowances and other matters
matters of taxation."
They have become part of the basic policies of the PRC[71] notwithstanding that they are in contravention of express provisions in the Joint Declaration.
Social and other policies
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Chapter VI of the Basic Law is a hotch potch of fourteen provisions relating to education, science, culture, sports, religion, labour and social services. Such basis as it has in the Joint Declaration lies in the sentence that the SAR "shall on its own decide policies in the fields of culture, education, science and technology, including policies regarding the educational system ...and the recognition of educational and technological qualifications"; but
but in a number of instances the relationship is tenuous and at least six articles can claim no derivation from the Joint Declaration at all. In fact to the greater extent, this Chapter constitutes an extension of the policies of the PRC as regards Hong Kong, leavened by special pleading by some Hong Kong interests represented on the BLDC. Ji Pengfei, the Director of the
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