Abstract as per original application
(English/Chinese): |
A story of the Hong Kong tax system from 1939 to 2009 has been told which shows, with legal analysis in the context of the political process and socio-economic characteristics, how a simple and low-rate tax system has helped Hong Kong to become a flourishing economy in the world post the Second World War. More than a decade has passed since then. An extended up-to-date narrative is required to identify change, and lack of change, to the system. Furthermore, there exists a hypothesis to prove: that is, with forces from within and outside, locally, regionally and internationally, politically and socio-economically, individually and collectively, all challenging the not-yet-broken tax system and presenting opportunities, the time has come for a research-informed, comprehensive and substantive review of the system itself. The new era, after the social unrest and COVID-19, may lead to fresh perspectives and new ideas, apart from revisiting a number of options raised in vain (such as “shelving” the GST and the vacancy tax) or dropped (for example the “suspension” of estate duty) under the new lens. Finally yet importantly, the role that mainland China may play in reshaping or reforming the Hong Kong tax system, in the special light of its strategies in its relationship with Hong Kong, cannot be overlooked. These include, but are not limited to, what changes to the Hong Kong tax system would likely include if the impact of the PRC factor is to be maximised, and what the Hong Kong tax system may learn from the mainland system.
香港稅務制度自1939年至2009年的發展史，就是按照政治進程和社會經濟特徵背景下的法律分析，向我們顯示了奉行低稅率的簡單稅制如何協助香港在第二次世界大戰後成為舉世矚目的繁榮經濟體的故事，已有論述。十多年後的今天，我們需要與時並進，以廣泛和適時的論述，識別現行稅制所需的改變。此外，還要證實一項假設：隨着各種內外因素、本地以至區域及國際因素、政治和社會經濟因素、個人及集體因素對尚未動搖的稅制提出挑戰而同時呈現機會，現在正是以研究成果為據對稅制本身進行全面和實質審查的時機。在社會動盪和新冠疫情過後的新時代，除了促使我們重新審視一些曾徒勞提出（例如被「擱置」的商品及服務稅和空置稅）或被取消（例如「暫停」遺產稅）的選項之外，還可能會為我們帶來新觀點和新思維。最後，同樣不能忽視的是，特別考慮到國家就中港關係而制訂的策略，國家在重塑或改革香港稅制方面可擔當何等角色，包括但不限於香港稅制在中國因素產生最大影響下可能迎來哪些變化，以及內地稅制對香港稅制有何啟示。
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