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Land entry tax not a way to get rid of mainland visitors, tax practitioner says

出自香港新聞網 - 樹仁新傳系學生實習習作

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(Equity means capital in financial term, so it is better to use the word equality here. You should mention to your readers that "People's Power is the name of a political party. "Conceited move?" I think you should elaborate a bit more.)


(Question: The sentence "follow the principle of 'equity' and 'equality'" sounds vague or not straightforward enough to me, but this is exactly what the guest said. Is it okay to write in this way?”)

By Ma Wai Shan | Tuesday, 11 March 2014


Joseph Yau Yin-kuan, president of The Taxation Institute of Hong Kong, said that a land entry tax should not be considered as a deterrent against mainland visitors.


Last month, People power called for an entry tax of HK$100 on travellers arriving by land to curb parallel trading and the influx of mainland visitors. Chief Executive Leung Chun-ying immediately banned the proposal and described it as “a conceited move”.


Yau pointed out that the entry tax would be feasible only when it is introduced to stabilize the region’s long-term revenue.


Considered that most travellers arriving at a land border are mainlanders, Yau criticized the entry tax for failing to follow the principle of ‘equity’ and ‘equality’.


“We have 50 million tourists visiting Hong Kong last year. It would be a discrimination against mainlanders if an entry tax is imposed, instead of a departure tax,” said Yau.


Yau also worried that the entry tax would not only affect mainland visitors, but also local businessmen and cross-border students.


Responding to Leung’s comment on the entry tax, Yau merely expressed that he did not understand why Leung said so, without elaboration.
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