【明報專訊】IN DELIVERING the budget of the next fiscal year, Financial Secretary Paul Chan said he planned "to set up a tax policy unit in the Financial Services and the Treasury Bureau to comprehensively examine these tax issues from a macro perspective". Hong Kong does need to review and readjust its tax arrangements, whether to deal with competition now or to tackle what has to do with its long-term financial situation. It was agreed a long time ago that it is necessary to widen Hong Kong's tax base so that the government's revenue will be stabler and more diversified. The problem is that the government has baulked at difficulties and busied itself with fruitless discussions.