We are the final year students of Postgraduate Diploma in Corporate Administration of the Hong Kong Polytechnic University. We are doing a research project on the Goods and Services Tax in Hong Kong. We would be glad if you can spend several minutes to fill out this questionnaire and return it to us on or before August 15, 2004.
All response will be held CONFIDENTIAL and for Academic use only. Please select the appropriate box.
(Please write your answers in English for all non-selected questions due to the unreadable of Chinese characters)
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Section A: General Personal Information
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3. What kind of tax(es) you need to pay in the past 3 years (multiple answers allowed):
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4. Monthly average income of each household member [ = Total monthly household income divided by (¡Ò) Total number of household member ] (HK$) :
4. ¨C¤ë¨C¦ì®a®x¦¨ûªº¥§¡¦¬¤J [ = ¨C¤ë®a®xÁ`¦¬¤J°£(¡Ò)®a®xÁ`¤H¼Æ ] (´ä¤¸):
5. Number of people in the household:
5. ®a®x¦¨ûÁ`¤H¼Æ :
6. Number of children# in the household: (# : Children means under age of 18 or age between 18 and 25 and receiving full-time education.
6. ®a®x¤l¤k#¤H¼Æ¡G(# : ¤l¤k¥²¶·¥¼º¡18·³¡A©Î¤wº¡18·³¦ý¥¼º¡25·³¡A¨Ã±µ¨ü¥þ¤é¨î±Ð¨|¡C)
Section B: Spending pattern before and after Goods and Services Tax
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7. How will you spend your total household income: (all figures should be rounded up to integer and values must add up to 100):
7. ½Ð¦C¥X§A²{®É®a®xÁ`¦¬¤Jªº®ø¶O¤À°t±¡ªp (©Ò¶ñ¼Æ¥Ø¥²¶·¬°¾ã¼Æ¤ÎÁ`©M¬°100)¡G a) Basic necessities (i.e. Food, clothing, transportation, household and etc) °ò¥»¥²»Ý«~ (§Y¹ª«¡B¦çªA¡B¥æ³q¡B®a©~¥Î«~µ¥µ¥) b) Educational expenditure for children (i.e. tuition fees, books and etc) ¤l¤k±Ð¨| (§Y¾Ç¶O¡B®Ñï¶Oµ¥µ¥) c) Housing (i.e. mortgages, rents, rates, utilities and etc) ¦í«Î (§Y«ö´¦¡B¯²ª÷¡B®t»è¡B¤½¥Î¨Æ·~µ¥µ¥) d) Luxuries and leisure ®ø¶¢®T¼Ö e) Savings and investments Àx»W§ë¸ê
8. Do you agree a higher rate of Goods and Services Tax will have greater impact on your spending behavior?
8. §A¬O§_¦P·N°Ó«~¤ÎªA°Èµ|µ|²v¶V°ª¡A¶V·|¼vÅT§Aªº®ø¶O¼Ò¦¡¡H
9. With reference to question 7, under different scenarios, how will your spending pattern be reduced due to the increment of Goods and Services Tax (GST) rates?
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9a) When GST rate is below 3% °Ó«~¤ÎªA°Èµ|¤Ö©ó3%®É
9b) When GST rate is 3% °Ó«~¤ÎªA°Èµ|¬°3%®É
9c) When GST rate is 5% °Ó«~¤ÎªA°Èµ|¬°5%®É
9d) When GST rate is more than 5% °Ó«~¤ÎªA°Èµ|¦h©ó5%®É
Section C: Opinions towards tax regime
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10. In your opinion, which of the following reasons have caused the fiscal problem? (multiple answers allowed):
10. §A»{¬°¥H¤U¨º¶µ¬O¾ÉP°]¨ªªºì¦] (¥i¿ï¦h¶µ)¡H
11. Do you agree the existing tax base is sufficient to cope with fiscal problem?
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12. Do you agree there is a necessity to broaden the tax base in order to increase government revenue?
12. §A¬O§_¦P·N¥HÂXÁïµ|°ò¨Ó¼W¥[¬F©²®w©Ðªº¦¬¤J¡H
13. With reference to question 12, do you agree the following strategies are effective means to help to tackle the fiscal problem? (1 = Strongly agree; 5 = Strongly disagree)
13. ®Ú¾ÚÃD¥Ø12¡A§A¬O§_¦P·N¤U¦Cµ|¦¬¤è®×¯à°÷¦³®Ä¦a¸Ñ¨M°]¨ª°ÝÃD (1 = «D±`¦P·N¡F5 = «D±`¤£¦P·N)¡G
(# : Green tax refers as taxes imposed on specific terms of consumption on environmental protection grounds.
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14. Do you agree that the following types of tax can secure a stable source of public revenue in Hong Kong? (1 = Strongly agree; 5 = Strongly disagree)
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15. Please rank the following strategies from 1 to 8 in your order of preference for the purpose of increasing government revenue. (1 = first preference; 2 = second preference, and so forth)
15. ½Ð±N¤U¦C¦U¶µ¦³§U¬F©²¼W¥[µ|¦¬ªº¤è®×¡A¨Ì§A§Æ±æÀu¥ý°õ¦æ¦¸§Ç¡A¥ý«á±Æ¦C¥X¨Ó (1 = ²Ä¤@Àu¥ý¡F2 = ²Ä¤GÀu¥ý¡A¦p¦¹Ãþ±À)¡G Introducing Goods & Services Tax ¶}¼x°Ó«~¤ÎªA°Èµ| Introducing Green Tax ¶}¼xÀô«Oµ| Introducing Land and Sea Departure Tax ¶}¼x®ü³°¨â¸ôÂ÷¹Òµ| Introducing Capital Gain Tax ¶}¼x¸ê¥»¦¬¯qµ| Raising Salaries Tax rates ½Õ°ªÁ~ĵ|µ|²v Raising Profits Tax rates ½Õ°ª§Q±oµ|µ|²v Raising Property Tax rates ½Õ°ªª«·~µ|µ|²v Lowering the Personal Allowance for Salaries Tax ½Õ§CÁ~ĵ|Ó¤H§Kµ|ÃB
Section D: Opinions towards Goods and Services Tax
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16. Do you agree to the following items? (1 = Strongly agree; 5 = Strongly disagree)
16. §A¬O§_¦P·N¤U¦C¦U¨Æ¶µ (1 = «D±`¦P·N¡F5 = «D±`¤£¦P·N)¡G
17. Which of the following categories of goods and services should be suggested to exempt from Goods and Services Tax (multiple answers allowed)
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Others (please specify) ¨ä¥L(½Ð¦C©ú)¡G
18. Which of the following economic situation will be most suitable for imposing Goods and Services Tax?
18. ¦b¤U¦C¦óºØ¸gÀÙª¬ªp¤U³Ì¾A¦X¶}¼x°Ó«~¤ÎªA°Èµ|¡H
The reason for your selection is §A¿ï¾Ü³oµª®×ªºì¦]¬O:
19. Which group of people will mostly be affected by the implementation of Goods and Services Tax?
19 ¨º¤@¶¥¼h¤H¤h³Ì¨ü°Ó«~¤ÎªA°Èµ|¼vÅT¡H
The reason for your selection is §A¿ï¾Ü³oµª®×ªºì¦]¬O:
20. If HK Government decided to impose Goods and Services Tax, which rate do you think is the most appropriate to implement?
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The reason for your selection is §A¿ï¾Ü³oµª®×ªºì¦]¬O:
21. If HK Government decided to impose Goods and Services Tax, which year do you think is the most appropriate to implement?
21. °²¦p»´ä¬F©²¨M©w¶}¼x°Ó«~¤ÎªA°Èµ|¡A§A»{¬°¦b¨º¤@¦~³Ì¾A¦X¶}©l¼x¦¬°Ó«~¤ÎªA°Èµ|¡H
The reason for your selection is §A¿ï¾Ü³oµª®×ªºì¦]¬O:
22. Will you support the Government for implementation of Goods and Services Tax policy?
22. §A¬O§_¤ä«ù¬F©²¶}¼x°Ó«~¤ÎªA°Èµ|¡H
The reason for your selection is §A¿ï¾Ü³oµª®×ªºì¦]¬O:
23. Do you think Goods and Services Tax is an effective means to secure a stable source of public revenue in Hong Kong?
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24. (If you select "No" or "Not Sure" in Question 23, please skip this question)
Goods and Services Tax is an effective means to secure a stable source of public revenue in Hong Kong because (multiple answers allowed):
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Others (please specify) ¨ä¥L (½Ð¦C©ú) :
(Please go to Q26 after completing this question) (§¹¦¨¦¹ÃD¥Ø«á,½Ð¸õµªÃD¥Ø26)
25. (If you select "Yes" or "Not Sure" in Question 23, please skip this question)
Goods and Services Tax is NOT an effective means to secure a stable source of public revenue in Hong Kong because (multiple answers allowed):
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Others (please specify) ¨ä¥L (½Ð¦C©ú) :
Section E: Other comments
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26. Please give your additional opinions, if any, relating to the implementation of Goods and Services Tax in Hong Kong:
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