德勸料本港21/22財年盈餘達588億元 22/23年度或錄赤字342億元
德勤中國預期,截至今年3月底止2021/22財政年度本港將錄得盈餘約588億元,對比政府原先赤字估算為1,016億元,主要由於印花稅及賣地收入增加,以及政府非經營開支減少,令表現好過預期;截至2022年3月底財政儲備料達到9,866億元。
另外,德勸預測由於疫情嚴峻,未來政府利得稅及薪俸稅收入將減少,加上稅收滯後因素、賣地收入減少及抗疫開支增加,2022/23年度香港或轉為錄得約342億元赤字。
德勤中國華南區稅務與商務諮詢協副主管合夥人鄧偉文表示,近年港交所(00388.HK)加強吸引更多海外上市的公司來港作第二上市,同時政府於去年將港股交易印花稅稅率由0.1%提升至0.13%,提高港股交易成本,難免影響來港第二上市的吸引力,反覲新加坡、美國、日本等發達市場目前未有徵收股票印花稅,因此認為政府要審慎考慮現行稅率對資本市場競爭力及長遠政策發展的影響,建議檢討稅率降回0.1%的可能性。
德勤中國稅務合夥人尹佩儀指,預測已將最新一輪保就業計劃開支計算在內,相信政府考慮「派糖」措施會量入為出,但指出數據反映電子消費券計劃的確有助振興本地市場,傾向建議政府再向市民派發電子消費券。
另外,德勤中國建議政府在稅務方面繼續推出寬減及紓緩措施,包括寬減薪俸稅及個人入息課稅、調整自願醫保計劃、合資格年金保費與可扣稅強積金自願供款相關扣稅額等,並加強推動香港發展為知識產權中心,以及鞏固國際航運中心地位。
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