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【財政預算案2022】寬減利得稅上限1萬 寬減商用單位差餉全年寬免上限1.4萬
23 Feb 2022

 

第5波疫情仍然兇猛,對本地經濟活動造成嚴重影響。財爺陳茂波在新一份《財政預算案》推出支援企業措施。

 

陳茂波指出,在這個抗疫關鍵時期,當局必須採取一切必要的措施,維護經濟的元氣,特別是中小企的生存機會,盡力保住打工仔的飯碗。他會循以下兩方面提出措施,一是緩解企業經營壓力,二是為企業周轉提供協助。

 

在緩解經營壓力方面,建議:

(一)    寬減二零二一/二二課稅年度百分之百的利得稅,上限為一萬元,全港十五萬一千家企業受惠。有關扣減會在二零二一/二二課稅年度的最終應繳稅款反映。政府收入將減少十二億元;

 

(二)    寬減二零二二/二三年度四季的非住宅物業差餉,首兩季以每戶每季五千元為上限,其後兩季以每戶每季二千元為上限。估計涉及四十三萬個非住宅物業。政府收入將減少三十四億元;

 

(三)    寬免二零二二/二三年度的商業登記費,讓一百五十萬名業務經營者受惠。政府收入會減少三十億元;

 

(四)    繼續減收非住宅用戶百分之七十五的應繳水費及排污費,每戶每月寬減額上限分別為二萬元及一萬二千五百元,為期八個月至今年十一月底,二十五萬個非住宅用戶受惠。政府收入將減少六億八千萬元;

 

(五)    由今年十月起,延長豁免/寬減現行三十四類政府收費,為期十二個月,惠及多個行業,包括航空、海事、物流、零售、飲食、漁農、建造以至旅遊及娛樂業等。政府收入將減少約十七億元;以及

 

()    繼續寬減現時適用於政府處所合資格租戶、地政總署轄下合資格短期租約及豁免書的百分之七十五租金和費用,為期六個月至今年九月底。同一時期內,應政府要求以致需要關閉處所的租戶,在關閉期間可繼續獲得全額租金寬免。政府收入將減少十四億元。

 

資料來源:星島日報

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