PDF《Hong Kong Tax Base》

1 Hong Kong Tax Base Hong Kong Tax Base 香港税基 香港税基 Media Workshop Media Workshop 传媒工作坊 传媒工作坊

2 Hong Kong Hong Kong' 's tax base is s tax base is exceptionally narrow exceptionally narrow 香税基非常狭窄 香税基非常狭窄 Too much reliance on too few taxpayers Too much reliance on too few taxpayers 过 过份 份依赖 依赖少 少?纳税人 ?纳税人 ? ? For Profits Tax, out of around

7 For Profits Tax, out of around

75 50,000 0,000 registered businesses, the top registered businesses, the top

800 800 pay pay

6 60 0% of the total Profits Tax % of the total Profits Tax 现时全港约有 现时全港约有75 75万户登记企业,但 万户登记企业,但60% 60%的?得 的?得 税总收入是?自缴税最多的 税总收入是?自缴税最多的800 800家公司 家公司

3 Hong Kong Hong Kong' 's tax base is s tax base is exceptionally narrow exceptionally narrow 香税基非常狭窄 香税基非常狭窄 ? ? For For Salaries Salaries Tax Tax 薪俸税 薪俸税 2005/06 2005/06 Working population Working population 工作人口 工作人口

3 3

4 400

000 00

000 Salaries Taxpayers Salaries Taxpayers 薪俸税纳税人 薪俸税纳税人

1 1

200 000

200 000 (35%) (35%) Contribution from top 100,000 taxpayers Contribution from top 100,000 taxpayers 缴 缴纳 纳薪俸税最多的 薪俸税最多的10 10万名人士 万名人士

60 60% %

4 35.

9 27.2 17.7 17.8 9.3 25.6 5.5 31.8

0 5

10 15

20 25

30 35

40 Hong Kong Average OECD Average ( % ) Profits Tax ?得税 Personal Income Tax 个人入息税 Property C Related Taxes 与物业有关的税项 Consumption Tax* 消费税 Tax Components : as a percentage of total tax revenue 各个税收项目占税收总额的百分比 Hong Kong (2001-02 to 2003-04 fiscal years) and OECD (2001-2003 calendar years)香港(2001-02 至2003-04 财政??)及经合组织(2001-2003?) *Consumption Tax in Hong Kong includes Duties, Betting Duty, Hotel Accommodation Tax, Air Passenger Departure Tax and Motor Vehicle First Registration Tax 香港的消费税包括应课税品税、博彩税、酒店房租税、飞机乘客?境税及汽?首次登记税 香港平均? 经合组织平均? HK/OECD comparison 香港与经合组织比较

5 Problems of a narrow tax base Problems of a narrow tax base 税基狭窄所带?的问题 税基狭窄所带?的问题 ? ? Unable to provide a stable revenue base capable of growing with Unable to provide a stable revenue base capable of growing with the the economy economy ?能提供可配合经济增长的稳定税收基础 ?能提供可配合经济增长的稳定税收基础 ? ? Constrains our ability to manage and plan our public finances (o Constrains our ability to manage and plan our public finances (our ur expenditure on social welfare, education, health services and expenditure on social welfare, education, health services and infrastructure infrastructure is very rigid is very rigid) ) 削弱管?及计划公共财政的能? 削弱管?及计划公共财政的能?( (香港的社会福? 香港的社会福?、 、教育 教育、 、医?服务及基建的 医?服务及基建的 开支均缺乏弹性 开支均缺乏弹性) ) ? ? Not robust enough to meet challenges arising from an ageing Not robust enough to meet challenges arising from an ageing population population ?能应付人口?化问题 ?能应付人口?化问题 ? ? Constrains our ability to reduce direct tax rates (both corporat Constrains our ability to reduce direct tax rates (both corporate and e and personal) to respond to changing international trends and to rem personal) to respond to changing international trends and to remain ain competitive competitive 调低直接税税? 调低直接税税?( (包括公司及个人税项 包括公司及个人税项) )的能?受限制 的能?受限制, ,难以 难以回应国际趋势及 回应国际趋势及 维持竞争? 维持竞争?