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Under Article 108 of the Basic Law of Hong Kong, the taxation system in Hong Kong is independent of, and different from, the taxation system in mainland China. In addition, under Article 106 of the Hong Kong Basic Law, Hong Kong has independent public finance, and no tax revenue is handed over to the Central Government in China. [1]
The IRD is responsible for the administration of the following Hong Kong ordinances on taxes and duties and the related rules and regulations: Betting Duty Ordinance Cap.108; Business Registration Ordinance Cap.310; Estate Duty Ordinance Cap.111; Hotel Accommodation Tax Ordinance Cap.348; Inland Revenue Ordinance Cap.112; Stamp Duty Ordinance ...
The Government argued that Hong Kong's tax base was narrow; thus, a single-rate GST was a viable option for Hong Kong in order to broaden the tax base and secure the sustainability of tax revenues base and the capacity to meet public expenditure needs in the long run.
Hong Kong–United States relations; Hong Kong–Philippines relations; Hong Kong–Singapore relations; Hong Kong–China relations. Hong Kong Liaison Office; Office of the Government of the HKSAR in Beijing; Mainland and Hong Kong Closer Economic Partnership Arrangement; Hong Kong–Taiwan relations. Hong Kong Economic, Trade and Cultural Office
Many view government spending as an inefficient use of capital, and that the same projects that the government seeks to develop can be developed by private companies at much lower costs. This line of argument holds that government workers are not as personally invested in the efficiency of the projects, so the overspending happens at every step ...
The Government of the Hong Kong Special Administrative Region [1] (commonly known as the Hong Kong Government or HKSAR Government) is the executive authorities of Hong Kong. It was established on 1 July 1997, following the handover of Hong Kong .
Efficiency Office (EffO, Chinese: 效率促進辦公室) is a government department under the Innovation, Technology and Industry Bureau of the Government of Hong Kong.It is a management consulting agency in the SAR government structure, providing suggestions of general consulting, resource management and information technology for different SAR government departments and agencies.
The Constitutional and Mainland Affairs Bureau is a ministerial-level policy bureaux of the Government of Hong Kong responsible for the implementation of the Basic Law, including electoral matters and promotion of equal opportunities and privacy protection. [1]