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Hong KongHong Kong Economy

Hong Kong set to forgo HK$5 billion in tax revenues after reform to ease burden on SMEs: finance chief

Move chimes with city leader’s election pledge to lower tax rate for the first HK$2 million of corporate profits to 10 per cent, from 16.5 per cent

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Financial Secretary Paul Chan has drafted a plan on the tax reform, which is awaiting approval. Photo: Edward Wong
Nikki Sun

Hong Kong is preparing to roll out its first major profits tax reform in decades that will cost the government about HK$5 billion in annual revenue to ease the burden on smaller businesses.

Financial Secretary Paul Chan Mo-po revealed on Monday that his team had prepared a draft proposal for a two-tier profits tax system that would entail lowering the tax rate for the first HK$2 million of profits to 10 per cent, from the current 16.5 per cent.
Subject to approval by Chief Executive Carrie Lam Cheng Yuet-ngor, the new regime could be implemented before October, when she is due to deliver her maiden policy address. Lam had promised such reforms in her election manifesto to tackle regional competition and attract more entrepreneurial talent.
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“Subject to the announcement by the chief executive at an appropriate time, we will bring the proposed legislation to the Legislative Council for scrutiny,” Chan said, noting that it would require amendments to the Inland Revenue Ordinance.

Chan said the new regime would not complicate the current system, but estimated the government would have to forgo about HK$5 billion in annual tax revenue, or about 3.8 per cent of the total amount.

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However, the launch date would depend on the approval process in a deeply divided Legco, where opposition pan-democrats have regularly filibustered bills as part of a widening political rift with their pro-establishment colleagues and the government.

Tax incentives for Hong Kong SMEs will only create more jobs for government paper shufflers

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