澳洲會計師公會料本港23-24年度財赤1,270億
澳洲會計師公會向香港特別行政區政府提交了一系列針對2024-25年度財政預算案的建議。根據公會預計,香港在2023-24財政年度將面臨約1,270億港元的財政赤字,而財政儲備則約為7,080億港元。公會敦促政府在即將公布的預算案中,平衡考量應對財赤,亦兼顧支持香港經濟復興和可持續發展。
澳洲會計師公會大中華區稅務委員會聯席主席劉明揚稱,面對全球局勢的不確定性和波動性,許多公司正積極尋找亞洲的增長機會。香港應善用優勢,積極採取措施來吸引這些公司在香港建立地區總部,例如引入8.25%的利得稅優惠稅率。
海灣阿拉伯國家合作委員會(簡稱:海合會)國家為香港提供了另一重機遇。建議政府制定一系列針對性的稅務激勵措施,例如為在港設立地區總部的海合會企業提供兩年利得稅豁免,以鼓勵更多海合會企業在香港設立業務。而為了激活資本市場,建議投資者在港交所交易海合會企業的股票時獲豁免印花稅,為期三年。這一優惠也可拓展至對來自海合會的單一家族辦公室透過家族投資工具(FIHVs)所交易的香港私人和上市公司股票。
公會建議將「中小企融資擔保計劃」中的八成信貸擔保產品、九成信貸擔保產品和百分百擔保特惠貸款的申請期限再延長12個月,旨在改善中小企的融資狀況。目前該計劃申請將於下個月截止。
為減輕納稅人的財務負擔,公會建議增加個人基本免稅額至150,000港元,增加居所貸款利息扣除額上限至15萬港元,並在隨後的財政年度增加薪俸稅項下的其他個人免稅額,幅度應至少與通貨膨脹保持一致。
鼓勵生育方面,可考慮的措施包括推出上限6萬港元的育兒開支免稅額,或為中低收入家庭提供兒童照顧和幼兒教育的補助。
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