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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)

§ÚÌ¬°»´ä²z¤u¤j¾Ç×Åª¤½¥q¦æ¬FºÞ²z²`³y¤å¾Ìªº¤G¦~¯Å¾Ç¥Í¡A²{¥¿¶i¦æ¤@¶µ¦³Ãö»´ä¶}¼x°Ó«~¤ÎªA°Èµ|ªº¬ã¨s³ø§i¡C §Æ±æÂÇ¦¹°Ý¨÷·j¶°»Õ¤U¹ï»´ä¶}¼x°Ó«~¤ÎªA°Èµ|ªº·N¨£¡C ·Ð½Ð¶ñ§´¥»°Ý¨÷«á¡A©ó2004¦~8¤ë15¤é©Î¤§«e¥æ¦^¡C

¦¹°Ý¨÷¥H¤£°O¦W¤è¦¡¶i¦æ¡A©Ò¦³¸ê®Æ¥u¨Ñ¬ã¨s¤§¥Î¡A¦Ó¶ñ¼g¤§Ó¤H¸ê®Æ·|µ´¹ï«O±K¡C
½Ð¿ï¾Ü¾A·íªºªÅ®æ¡C

(¥Ñ©ó¨t²ÎµLªkÅª¨ú¤¤¤å¦rÅé¡A½Ð¥H^¤å¦^µª©Ò¦³«D¿ï¾Ü©Êªº°ÝÃD)

Section A: General Personal Information

²Ä¤@³¡¥÷¡GÓ¤H¸ê®Æ

1. Age ¦~ÄÖ¡G

15 ¡V 25

26 ¡V 40

41 ¡V 55

56 ¡V 65

2. Gender ©Ê§O:

Female ¤k

Male ¨k

3. What kind of tax(es) you need to pay in the past 3 years (multiple answers allowed):

3. ¦b¹L¥h3 ¦~¤º¡A§A¦³§_Ãº¯Ç¤U¦Cµ|¶µ(¥i¿ï¦h¶µ)¡G

Salaries Tax Á~Äµ|

Profits Tax §Q±oµ|

Property Tax ª«·~µ|

None of above ¥H¤W¬Ò¨S¦³

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¤¸):

$8,000 or below ©Î¥H¤U

$8,000-$20,000

$20,001-$50,000

above $50,000 ¥H¤W

5. Number of people in the household:

5. ®a®x¦¨ûÁ`¤H¼Æ :

Other ¨ä¥L

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)

Other ¨ä¥L

Section B: Spending pattern before and after Goods and Services Tax

²Ä¤G³¡¥÷¡G¶}¼x°Ó«~¤ÎªA°Èµ|«e«áªº®ø¶O¼Ò¦¡

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®ÑÃ¯¶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

Strongly agree «D±`¦P·N

Agree ¦P·N

Neutral µL·N¨£

Disagree ¤£¦P·N

Strongly disagree «D±`¤£¦P·N

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?

9. ®Ú¾ÚÃD¥Ø7¡A¦b¤£¦P°Ó«~¤ÎªA°Èµ|µ|²vªº±¡ªp¤U¡A§A·|¦p¦ó´î¤Ö¦U¶µ®ø¶Oªº¦Ê¤À¤ñ¥H¶ñ¸ÉÃº¯Ç°Ó«~¤ÎªA°Èµ|ªºµ|´Ú¡H

9a) When GST rate is below 3% °Ó«~¤ÎªA°Èµ|¤Ö©ó3%®É

	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W
a) Basic necessities °ò¥»¥²»Ý«~	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

b) Educational expenditure for children ¤l¤k±Ð¨\|	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

c) Housing ¦í«Î	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

d) Luxuries and leisure ®ø¶¢®T¼Ö	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

e) Savings and investments Àx»W§ë¸ê	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

9b) When GST rate is 3% °Ó«~¤ÎªA°Èµ|¬°3%®É

	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W
a) Basic necessities °ò¥»¥²»Ý«~	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

b) Educational expenditure for children ¤l¤k±Ð¨\|	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

c) Housing ¦í«Î	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

d) Luxuries and leisure ®ø¶¢®T¼Ö	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

e) Savings and investments Àx»W§ë¸ê	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

9c) When GST rate is 5% °Ó«~¤ÎªA°Èµ|¬°5%®É

	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W
a) Basic necessities °ò¥»¥²»Ý«~	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

b) Educational expenditure for children ¤l¤k±Ð¨\|	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

c) Housing ¦í«Î	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

d) Luxuries and leisure ®ø¶¢®T¼Ö	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

e) Savings and investments Àx»W§ë¸ê	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

9d) When GST rate is more than 5% °Ó«~¤ÎªA°Èµ|¦h©ó5%®É

	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W
a) Basic necessities °ò¥»¥²»Ý«~	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

b) Educational expenditure for children ¤l¤k±Ð¨\|	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

c) Housing ¦í«Î	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

d) Luxuries and leisure ®ø¶¢®T¼Ö	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

e) Savings and investments Àx»W§ë¸ê	0%	1-5%	6-10%	11-20%	21% or more ©Î¥H¤W

Section C: Opinions towards tax regime

²Ä¤T³¡¥÷¡G¹ïµ|°È¨î«×ªº·N¨£

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

Government overspending ¬F©²¹L«×¶}¤ä

Narrow tax base µ|°ò¯U¯¶

Deflation³q³fºòÁY

Unemployment ¥¢·~¦]¯À

Other ¨ä¥L:

11. Do you agree the existing tax base is sufficient to cope with fiscal problem?

11. §A¬O§_¦P·N²{¦³µ|°ò¨¬°÷À³¥I°]¨ª°ÝÃD¡H

Strongly agree «D±`¦P·N

Agree ¦P·N

Neutral µL·N¨£

Disagree ¤£¦P·N

Strongly disagree «D±`¤£¦P·N

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

Strongly agree «D±`¦P·N

Agree ¦P·N

Neutral µL·N¨£

Disagree ¤£¦P·N

Strongly disagree «D±`¤£¦P·N

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

	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5
a) Introducing Goods & Services Tax ¶}¼x°Ó«~¤ÎªA°Èµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

b) Introducing Green Tax# ¶}¼xÀô«Oµ\|#	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

c) Introducing Land and Sea Departure Tax ¶}¼x®ü³°¨â¸ôÂ÷¹Òµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

d) Introducing Capital Gain Tax ¶}¼x¸ê¥»¦¬¯qµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

e) Raising Salaries Tax rates ½Õ°ªÁ~Äµ\|µ\|²v	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

f) Raising Profits Tax rates ½Õ°ª§Q±oµ\|µ\|²v	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

g) Raising Property Tax rates ½Õ°ªª«·~µ\|µ\|²v	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

h) Lowering the Personal Allowance for Salaries Tax ½Õ§CÁ~Äµ\|Ó¤H§Kµ\|ÃB	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

(# : Green tax refers as taxes imposed on specific terms of consumption on environmental protection grounds.

Àô«Oµ|¬O«ü¹ï¤@¨Ç³y¦¨Àô¹Ò¦Ã¬Vªº¦æ·~©Î³f«~©Ò¼x¦¬¤§µ|¶µ¡C)

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)

14. §A¬O§_¦P·N¤U¦Cµ|°ò¥i´£¨Ñ»´ä®w©ÐÃ©wªºµ|´Ú¦¬¤J (1 = «D±`¦P·N¡F5 = «D±`¤£¦P·N)¡G

	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5
a) Salaries Tax Á~Äµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

b) Profits Tax §Q±oµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

c) Property Tax ª«·~µ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

d) Goods & Services Tax °Ó«~¤ÎªA°Èµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

e) Green Tax Àô«Oµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

f) Land and Sea Departure Tax ®ü³°¨â¸ôÂ÷¹Òµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

g) Capital Gain Tax ¸ê¥»¦¬¯qµ\|	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

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~Äµ|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~Äµ|Ó¤H§Kµ|ÃB

Section D: Opinions towards Goods and Services Tax

²Ä¥|³¡¥÷¡G¹ï°Ó«~¤ÎªA°Èµ|ªº·N¨£

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

	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5
a) Goods and Services Tax is a fair way of distributing the tax burden in the territory. a) °Ó«~¤ÎªA°Èµ\|¯àÅýªÀ·\|¦U¶¥¼h¤½¥¤À¾áµ\|°È	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

b) Goods and Services Tax is suitable for implementation in developed economy. b) °Ó«~¤ÎªA°Èµ\|¾A¦X¦b¥ý¶iµo®i¤ÎÃ©w¸gÀÙªº¦a¤è¶}¼x	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

c) The implementation of Goods and Services Tax with refund to the tourist will have no impact on tourism. c) ªþ¦³®È«È°hµ\|¨î«×ªº°Ó«~¤ÎªA°Èµ\|¬Fµ¦¤£·\|¼vÅT®È¹C·~	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

d) The implementation of Goods and Services Tax without refund to the tourist will have negative impact on tourism. d) ¨S¦³®È«È°hµ\|¨î«×ªº°Ó«~¤ÎªA°Èµ\|¬Fµ¦·\|¹ï®È¹C·~³y¦¨t±¼vÅT	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

e) The government should subsidize the low income group for implementation of Goods and Services Tax. e) ¬F©²À³¸Ó¸É¶K§C¦¬¤J¤H¤hªº°Ó«~¤ÎªA°Èµ\|¤ä¥X	Strongly agree «D±`¦P·N 1	2	3	4	Strongly disagree «D±`¤£¦P·N 5

17. Which of the following categories of goods and services should be suggested to exempt from Goods and Services Tax (multiple answers allowed)

17. §A»{¬°¤U¶µ¦óºØ°Ó«~¤ÎªA°ÈÀ³¸ÓÀò±oÁÅ§K°Ó«~¤ÎªA°Èµ| (¥i¿ï¦h¶µ)¡G

Food ¹ª«

Clothes ¦çªA

Skin care products Å@½§«~

Educational Books ±Ð¬ì®Ñ

Medical products ÂåÃÄ¥Î«~

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

Boom economy ¸gÀÙ³{«k

Recession ¸gÀÙ¥¿¦b´_µd

Depression ¸gÀÙ¥¿¦b°I°h

Weak economy ¸gÀÙ¿½±ø

Not relevant ¥ô¦ó¸gÀÙª¬ªp

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

Ample income group ´I¸Î¶¥¯Å

Middle income group ¤¤²£¶¥¯Å

Grass roots group¯ó®Ú¶¥¼h

Other ¨ä¥L:

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?

20. °²¦p»´ä¬F©²¨M©w¶}¼x°Ó«~¤ÎªA°Èµ|¡A§A»{¬°¨ºÓ¦Ê¤À¤ñªº°Ó«~¤ÎªA°Èµ|µ|²v³Ì¾A¦X¡H

Other ¨ä¥L:

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

2007

2008

2009

2010

Other ¨ä¥L:

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

Strongly support «D±`¤ä«ù

Support ¤ä«ù

No opinion ¤¤¥ß

Not support ¤£¤ä«ù

Strongly oppose «D±`¤Ï¹ï

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?

23 §A»{¬°°Ó«~¤ÎªA°Èµ|¬O§_¤@Ó¥i¬°»´ä®w©Ð´£¨ÑÃ©wµ|¦¬ªº¦³®Ä¤è®×¡H

Yes (Please go to Q24) ¬O (½ÐÄòµªÃD¥Ø24)

No (Please go to Q25) §_ (½Ð¸õµªÃD¥Ø25)

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):

24. (¦pªG²Ä23ÃD§Aªº¿ï¾Ü¬° "§_" ©Î "¤£ªÖ©w"¡A½Ð¤£n¦^µª³o°ÝÃD)

°Ó«~¤ÎªA°Èµ| ¬O ¤@Ó¥i¬°»´ä®w©Ð´£¨ÑÃ©wµ|¦¬ªº¦³®Ä¤è®×¡Aì¦]¬O (¥i¿ï¦h¶µ)¡G

Revenue from Goods and Services Tax is least affected by the economic fluctuation
____°Ó«~¤ÎªA°Èµ|µ|¦¬¸û¤Ö¨ü¸gÀÙªi°Ê©Ò¼vÅT

Fair distribution of tax responsibilities to all levels of citizens
____ªÀ·|¦U¶¥¼h¤½¥¤À¾áµ|°È³d¥ô

No impact on investing environment
____¤£·|¼vÅT§ë¸êÀô¹Ò

(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):

25. (¦pªG²Ä23ÃD§Aªº¿ï¾Ü¬° "¬O" ©Î "¤£ªÖ©w"¡A½Ð¤£n¦^µª³o°ÝÃD)

°Ó«~¤ÎªA°Èµ| ¤£¬O ¤@Ó¥i¬°»´ä®w©Ð´£¨ÑÃ©wµ|¦¬ªº¦³®Ä¤è®×¡Aì¦]¬O (¥i¿ï¦h¶µ)¡G

Additional burden to low-income group
____¥[«§C¦¬¤J¤H¤ht¾á

Uneven distribution of wealth
____³y¦¨³h´IÄa®í

Negative impact on tourism
____¹ï®È¹C·~¦³t±¼vÅT

Discourage from spending (i.e. slowing economic growth)
____§«Ãª®ø¶O¡A´îºC¸gÀÙ¼Wªø

Difficulty in implementation
____¦b¹ê¬I¤W¦s¦b§xÃø

Section E: Other comments

²Ä¤³¡¥÷: ¨ä¥L·N¨£

26. Please give your additional opinions, if any, relating to the implementation of Goods and Services Tax in Hong Kong:

26. Y¦³Ãö©ó»´ä¶}¼x°Ó«~¤ÎªA°Èµ|ªº¨ä¥L·N¨£¡A½Ð¦b¥H¤U¦ì¸m¶ñ¼g¡G

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