擴闊香港的稅基 ?

答案係A.
稅基是指有幾多人要交稅. 因為減少了免稅額, 即是說多了人需要交稅. 稅基因而變闊了.
B, 當取消了汽車首次登記稅後, 要交稅的人少了, 稅基變窄.
C, 當薪俸稅累進程度增加, 只是會影響稅收多收少, 對稅基無影响.
D, 利得稅稅率增加, 也只是影響稅收多收少而已, 對稅基無影响. 而且, 當利得稅稅率增加時, 有機會減少投資意慾, 新的公司有可能減少, 同時, 舊公司也有可能就此結業, 稅基可能因此變窄.
所以, 只有A係正確答案.

only A will make more people need to pay tax. for example, current 免稅額 is HK$100K, people earn less than HK$8333 per month no need to pay tax. but if 免稅額 decrease to HK$90K, the ones makes HK$8333 then need to pay tax.

B makes people pays less tax when buying cars.

C & D make existing payers pay more taxes.

A. 減少免稅額 will make more people fall into the tax net. More people in the population need to pay tax mean 擴闊稅基.

Answer is A. The purpose of broadening the taxable base is to get more people to pay tax. People with income less than the tax allowance do not need to pay income tax. When tax allowance is lowered, people who previously do not need to pay tax are not required to pay tax.

Answer C and D only make people who are already paying tax pay more tax. These measures do not make more people pay tax.