Analyses | Public administration and legal system | 2017-04-22 | HKEJ

What if two-tier profits tax were introduced in Hong Kong?



CE-elect Carrie Lam proposed to introduce a two-tier profits tax regime to reduce the burden of companies. Under the proposed policy, businesses with profits lower than a certain level would pay less tax. Will it have any significant impacts on businesses or public finances?

The full version of the commentary is in Chinese only.