I thought GST is only apply to industries such as sales, (excluding transportation like taxi, buses, MRT, lightrail....because in most GST countries, they excluded these items, because it's necessity. Also, Supermarket's uncook food are all sale tax excempted. because it's also necessity. Well, I think it might be easier to have salary tax then sales tax in HK lei, just like in US, everyone (that are employeed with a salary, full/ parttime) must have a certain% of salary withheld as income tax every 2 weeks (we get out pay check @ the 10th and 25th). Then at the beginning of next year (or end of the year, everyone will file for a individual tax form, and with all the W2 (pay stub), we listed our total salary, and do some calculations, if we are overtax by the Government, then we will receive a refund check from IRS.