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立法會通過稅務寬減及增加子女免稅額 惠及190萬納稅人及逾13萬企業
20 Apr 2023

 

立法會今午(19日)三讀通過《2023年税務(修訂)(子女免税額及税務寬免)條例草案》,將落實《財政預算案》有關稅務寬減措施及增加子女免稅額的建議。

 

 

政府薪俸稅和個人入息課稅收入將減85億元

 

條例列明,本年度財政預算案建議一系列紓困措施,包括一次性寬減2022/23課稅年度百分之百的薪俸稅、個人入息課稅及利得稅,每宗個案以 6,000 元為上限,有關扣減會在納稅人2022/23課稅年度的最終應繳稅款中反映。一次性寬減稅款的建議將惠及190萬名薪俸稅及個人入息課稅納稅人, 以及133500個須繳稅的法團及非法團業務;政府在薪俸稅和個人入息課稅的收入會減少85億元,利得稅的收入會減少72千萬元。

 

為減輕納稅人供養子女的負擔,預算案建議由2023/24課稅年度起,增加薪俸稅及個人入息課稅下的子女基本免稅額及子女出生課稅年度的額外免稅額,由現時的12萬元增至13萬元。該措施將惠及324000名納稅人,每年稅收減少61000萬元。

 

資料來源:星島日報

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