國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
Hong Kong 2016-17 Budget
Key Measures
香港 2016-17 年度財政預算案
重點
Audit | Tax | Advisoy
www.crowehorwath.hk
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
2016-17 Government Revenue
Budget
2016-17 年度政府收入預算
Stamp Duties
Investment Income
$50
billion
$20.7
billion
Land
Premium
Profits Tax
$138.1
billion
$67
billion
$29
billion
$60.5
billion
Other Capital
Revenue
$133
billion
605
1,330
Salaries Tax
Other Operating
Revenue
Total government revenue: $498.3 billion
資料源自 2016-17 香港政府財政預算案摘要
Source: 2016-17 Budget Highlights, HKSAR Government
Development of Industries
產業發展
Start-ups
初創企業
■
■
Set up a $2 billion Innovation and Technology Venture
Fund to co-invest with private venture capital funds on
a matching basis in local technology start-ups
■
$4.4 billion to expand Science Park in stages
■
Cyberport to earmark $200 million to invest in start-ups
Creative Industries
Fashion and Design
Host international fashion trade fair
Strengthen promotion of local fashion designers and
brands, and nurture young designers
■
■
成立 20 億元的「創科創投基金」，以配對形式與私
人風險投資基金，共同投資本地的科技初創企業
斥資 44 億元分階段擴建科學園
數碼港預留 2 億元投資於其初創企業
創意產業
時裝與設計
舉辦年度國際時尚匯展
加強在本地和海外推廣香港的時裝設計師和新進時裝
品牌，為時裝設計師設立創業培育計劃
■
■
■
■
Film Industry
電影業
Inject $20 million into Film Development Fund to
subsidise expenses of locally-produced Cantonese
films for distribution and publicity in China
■
Audit | Tax | Advisoy
■
注資電影發展基金 2,000 萬元，資助本地製作粵語電
影在內地發行和宣傳費用
www.crowehorwath.hk
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
Arts and Sports
Launch Art Development Matching Grants Pilot
Scheme
■ Develop potential of sports industry by nurturing
athletes and hosting international sports events
■
藝術和體育
■
■
落實藝術發展配對資助試驗計劃
培訓運動員，舉辦國際賽事，發展體育產業潛力
Applying R&D
研發應用
■
■
Science Park to allocate $8.2 billion to promote smart
production and research
■ Earmark $500 million to set up Innovation and
Technology Fund for Better Living
■ Inject $2 billion to launch a Midstream Research
Programme for universities to carry out more
midstream and applied research projects in key
technology areas
Extend the funding support scheme for the
technology transfer work of six universities by three
years to 2018-19
■
■
■
■
■
科技園斥資 82 億元推動智能生產和研發，匯聚機械
人技術和資訊科技的先進製造業
預留 5 億元成立「創科生活基金」，鼓勵各界機構應
用創新科技，改善市民的生活
注資 20 億元成立「院校中游研發計劃」，資助大學
在重點科技領域，進行更多中游和應用研究
延長資助六所大學作技術轉移的計劃三年至 2018-19
年
提高「投資研發現金回贈計劃」的回贈金額至百分之
四十，鼓勵私人企業，尤其是中小企，把更多資源投
放於研發工作
Increase cash rebate for enterprises’ R&D activities
to 40% to encourage private enterprises, SMEs in
particular, to put more resources into R&D works
■
Fintech Industry
金融科技產業
■
■
InvestHK to set up dedicated team to help relevant
enterprises establish presence in Hong Kong
■ Cyberport to provide 3,000 square meters dedicated
space and launch designated programme to support
Fintech start-ups and to arrange for 300 university
students to join Fintech training camps in overseas
universities
■ HKMA, SFC and Office of the Commissioner of
Insurance to set up dedicated Fintech platforms
■
■
投資推廣署成立專責小組協助相關企業落戶香港
數碼港提供 3,000 平方米專用空間及推出專屬計劃，
為金融科技初創企業提供支援，以及安排三百名大學
生到海外大學參與金融科技訓練營
金融管理局、證券及期貨事務監察委員會和保險業監
理處設立金融科技專用平台
Commerce and Logistics Industry
商務物流業
■
■
To establish a "single window" for "one-stop" lodging
of all the 50-plus trade documents and submissions
with Government for trade declaration and customs
clearance purpose
■ To expand the scope of tax deduction for capital
expenditure incurred for the purchase of IP rights from
the existing five categories to eight. The additions are
layout-design of integrated circuits, plant varieties and
rights in performance
■ To pursue actively trade and investment agreements
with other countries
Audit | Tax | Advisoy
■
設立「單一窗口」，以一站式向政府遞交所有五十多
項涉及報關、清關的貿易文件和資料
把購買知識產權的資本開支扣稅安排由現時範圍的五
個類別增加至八類，新類別包括集成電路的布圖設
計、植物品種和表演中的權利
■
致力與其他國家商談貿易和投資協定
www.crowehorwath.hk
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
Financial Services
金融服務業
■
■
Introduced a bill into LegCo to allow, under specified
conditions, interest deductions under profits tax for
intra-group financing business of corporations and
reduce profits tax of qualifying corporate treasury
centres by 50%
■ To launch another iBond issue of up to $10 billion
with a maturity period of three years
■ To launch a pilot scheme to issue Silver Bond this
year and next year, targeting at Hong Kong residents
aged 65 or above
Belt and Road Initiative
To jointly organize with HKTDC the inaugural Belt and
Road Summit
■
HKMA to establish an office to facilitate the
financing of infrastructure projects and provision of
comprehensive financial services
■
To issue the third Islamic Bond
■
Support Measures
Small and Medium Enterprises
Launch a Pilot Technology Voucher Programme to
subsidise maximum of HK$200,000 of each eligible
SME for the use of technological services and
solutions to improve productivity and upgrade or
transform business processes
■ Extend the application period for the "special
concessionary measures" under the "SME Financing
Guarantee Scheme" to 28 February 2017, reduce the
annual guarantee fee rate for the measures by 10%
and to remove the minimum guarantee fee for the
measures
■
Tourism
To allocate $240 million to support tourism industry
Upgrade tourism infrastructure, e.g. the theme park
■
Embark on a pilot scheme on food trucks
■
■
Audit | Tax | Advisoy
■
■
向立法會提交條例草案，讓企業在符合條件下，在計
算利得稅時可獲扣減經營集團內部融資業務的利息支
出，以及就合資格企業財資中心的利潤，寬減利得稅
50%
再發行一次年期為三年，不多於一百億港元的通脹掛
鈎債券
推出試驗計劃，以年滿六十五歲的本地居民為對象，
於今明兩年發行銀色債券 (Silver Bond)
一帶一路政策
■
■
■
金管局成立基建融資促進辦公室，為不同的基建項
目，提供全面的金融服務
與貿發局合辦「一帶一路高峰論壇」
推出第三輪伊斯蘭債券
支援措施
中小型企業
■
■
推出「科技券先導計劃」，為每間合資格中小企提供
最多二十萬元資助使用科技服務和方案，提高生產力
和升級轉型
延長「中小企融資擔保計劃」下「特別優惠措施」的
申請期至二零一七年二月二十八日， 並把該措施的
擔保費年率降低一成及取消該措施的最低擔保費
旅遊業
■
■
■
撥款二億四千萬元支援旅遊業
提升旅遊基建包括主題公園
推出美食車的先導計劃
www.crowehorwath.hk
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
Key Relief Measures Proposed
Tax Concessions
Basic personal allowance and Single parent allowance
will be increased from HK$120,000 to HK$132,000
■ Married person’s allowance will be increased from
HK$240,000 to HK$264,000
■ The dependent parent or grandparent allowances
for persons aged 60 or above will be increased
from HK$40,000 to HK$46,000. The same increase
applies to the additional allowance for taxpayers who
reside with their parents or grandparents continuously
throughout the year
■ The allowance for maintaining a dependent parent
or grandparent aged between 55 and 59 will be
increased from HK$20,000 to HK$23,000. The
same increase applies to the additional allowance
for taxpayers who reside with their parents or
grandparents continuously throughout the year
■ The deduction ceiling for elderly residential care
expenses will rise from HK$80,000 to HK$92,000
■ Salaries tax, tax under personal assessment as well
as Profits tax for 2015/16 will be reduced by 75%,
subject to a ceiling of HK$20,000
■
主要建議紓緩措施
稅項優惠
■
■
■
■
■
■
一次性紓緩措施
■
Audit | Tax | Advisoy
■
■
減免 75% 的 2015/16 年度利得稅，薪俸稅及個人入
息課稅，上限為港幣 20,000 元
■
■
基本個人免稅額和單親免稅額會由港幣 120,000 元增
加至港幣 132,000 元
已 婚 人 士 免 稅 額 會 由 港 幣 240,000 元 增 至 港 幣
264,000 元
供養 60 歲或以上的父母或祖父母的免稅額，由港幣
40,000 元增加至港幣 46,000 元。如與他們全年同住
的納稅人所享有的額外免稅額會按同樣幅度增加
供養 55 至 59 歲的父母或祖父母的免稅額，由港幣
20,000 元增加至港幣 23,000 萬元，如與他們全年同
住的納稅人所享有的額外免稅額會按同樣幅度增加。
如父母或祖父母入住安老院， 長者住宿照顧開支的
扣除上限，由港幣 80,000 元增加至港幣 92,000 元。
One-off Measures
Waive 2016/17 business registration fee
■
Rates for the four quarters of 2016/17 will be waived,
subject to a ceiling of HK$1,000 per quarter, for each
rateble property
■ An extra one month allowance will be provided
to recipients of Comprehensive Social Security
Assistance, Old Age Allowance, Old Age Living
Allowance and Disability Allowance
■ Waive license fees for travel agents, hotels and
guest houses, restaurants and hawkers and fees for
restricted food permits for one year
寬免二零一六／一七年度的商業登記費
減 免 2016/17 年 度 四 季 差 餉， 以 每 戶 每 季 港 幣
1,000 元為上限
領取綜緩、高齡津貼、長者生活津貼及傷殘津貼人士
可獲發放額外一個月津貼
豁免旅行社、酒店和旅館、食肆、小販以及受限制食
物售賣許可證一年的商戶牌照費用
www.crowehorwath.hk
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
Changes to personal allowances and
deductions for the year 2016/2017
2016/17
HK$
Personal allowances:
2016/2017 年度個人稅項改變
2015/16
HK$
2016/17
2015/16
港幣
港幣
個人免稅額 :
Basic
132,000
120,000
基本
132,000
120,000
Married
264,000
240,000
已婚
264,000
240,000
Other allowances:
其他免稅額 :
Child (1st to 9th child)
子女（第一至九名）
Year of birth
200,000
200,000
出生年度
200,000
200,000
Other years
100,000
100,000
其他年度
100,000
100,000
Dependent parent/grandparent:
供養父母或祖父母 :
Aged 55 to 59
55 至 59 歲 :
Basic
23,000
20,000
基本
23,000
20,000
Additional
23,000
20,000
額外
23,000
20,000
Aged 60 or above
60 歲或以上 :
Basic
46,000
40,000
基本
46,000
40,000
Additional
46,000
40,000
額外
46,000
40,000
132,000
120,000
132,000
120,000
Disabled dependent
66,000
66,000
供養傷殘家屬
66,000
66,000
Dependent brother/sister
33,000
33,000
供養兄弟 / 姊妹
33,000
33,000
80,000
80,000
Single Parent
Additional deductions:
Self-education expenses
Home loan interest
其它扣稅項目 :
80,000
80,000
100,000
100,000
Elderly residential care expenses
92,000
80,000
Contributions to recognised
retirement schemes
18,000
18,000
Audit | Tax | Advisoy
單親人士
個人進修開支
100,000
100,000
供養居住護理院舍的父母 /
祖父母的支出
92,000
80,000
強制性公積金供款
18,000
18,000
自置居所按揭利息
www.crowehorwath.hk
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
For more information,
please contact:
如欲索取更多有關資料，
歡迎聯絡：
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
9/F Leighton Centre, 77 Leighton Road,
Causeway Bay, Hong Kong
香港 銅鑼灣 禮頓道77號 禮頓中心9樓
E-mail 電郵
:info@crowehorwath.hk
Telephone 電話 :+852 2894 6888
Facsimile 傳真 :+852 2895 3752
Service Hotline 客戶服務熱線: +852 2894 6611
About Crowe Horwath International
國富浩華國際簡介
Crowe Horwath International is ranked among the top 10 global accounting networks
with over 200 independent accounting and advisory services firms with 700 offices
in 120 countries around the world. Crowe Horwath International's member firms are
committed to impeccable quality service, highly integrated service delivery processes
and a common set of core values that guide our decisions daily. Each firm is wellestablished as a leader in its national business community and is staffed by nationals,
thereby providing a knowledge of local laws and customs which is important to
clients undertaking new ventures or expanding into other countries. Crowe Horwath
International member firms are known for their personal service to privately and
publicly held businesses in all sectors and have built an international reputation in the
areas of audit, tax and advisory services.
Information can be obtained at: www.crowehorwath.net
國富浩華國際為全球十大會計師事務所集團網絡之一，擁有超過 200 家獨立會計師事務所
和諮詢服務公司、700 個辦事處遍佈全世界 120 個國家。
國富浩華國際的成員所承諾向客戶提供高質素服務、高效率的服務流程、並且遵循一套共
同核心價值和管理理念。成員所均為當地業界翹楚，聘用熟識當地法例和習俗的當地專才，
以協助客戶拓展新業務及新市場。國富浩華國際的成員所在審計、稅務、風險和諮詢服務
領域中均已建立良好聲譽，能夠因應客戶的需要，提供個人化服務。
如欲取得國富浩華國際更多資料，請瀏覽其網站：www.crowehorwath.net
Our Contacts 我們的人員
Professional Services 專業服務
Contact Person 聯絡人
Telephone 電話
E-mail 電郵
Audit & Assurance 審計及保證
Ms Ivy Chua 蔡淑蓮
+852 2894 6789
ivy.chua@crowehorwath.hk
Audit & Technical Support 審計及專業技術諮詢支援
Mr Raymond Tsui 徐漢文
+852 2894 6661
raymond.tsui@crowehorwath.hk
Business & Accounting Services 商業及會計服務
Ms Penny Chan 陳寶琴
+852 2894 6896
penny.chan@crowehorwath.hk
Business & Financial Instruments Valuation 生意及金融工具評估
Ms Stella Law 羅珏瑜
+852 2894 3506
stella.law@crowehorwath.hk
Business Operations 業務營運
Ms Pammy Fung 馮珆
+852 2894 6861
pammy.fung@crowehorwath.hk
China Tax, International Tax 中國稅務、國際稅務
Mr Wilson Tam 譚建國
+852 2894 6603
wilson.tam@crowehorwath.hk
Company Secretarial Services, Greater China One-Stop Business Service
公司秘書服務 、大中華區一站式商業服務
Ms Wendy Tam 譚婉儀
+852 2894 6840
co.sec@chg.hk
Corporate Restructuring & Insolvency 企業重組及清盤
Ms Ivy Chua 蔡淑蓮
+852 2894 6789
ivy.chua@crowehorwath.hk
Data Security and IT Audit 數據安全諮詢及信息系統審計
Ms Ester Ip 葉慧敏
+852 2894 6191
ester.ip@crowehorwath.hk
ESG (Environmental, Social & Governance) & Sustainability Consulting
社會、環境及管治(ESG) / 可持續發展諮詢
Ms Ester Ip 葉慧敏
+852 2894 6191
ester.ip@crowehorwath.hk
HK IPO 香港上市審計
Mr Charles Chan 陳維端
+852 2894 6828
charles.chan@crowehorwath.hk
Hong Kong Tax, International Tax 香港稅務、國際稅務
Mr Albert Cheung 張源長
+852 2894 6875
albert.cheung@crowehorwath.hk
Human Resources Advisory 人事管理顧問
Dr Leslie Tong 湯麗娟博士
+852 2894 6892
leslie.tong@crowehorwath.hk
Internal Control, Corporate Governance & Risk Management
企業內部監控、公司管治及風險管理
Mr Eddy Yan 殷耀光
+852 2894 6661
eddy.yan@crowehorwath.hk
International Liaison & SME Audit 國際聯繫及中小企審計
Mr Charbon Lo 盧卓邦
+852 2894 6658
international.liaison@crowehorwath.hk
Japan Desk 日本業務
Ms Hidy Chan 陳美恩
+852 2894 6693
hidy.chan@crowehorwath.hk
Property Valuation & Consultancy 物業估值及諮詢
Mr Leo Lo 盧銘恩
+852 2894 6188
leo.lo@crowehorwath.hk
Transaction Advisory 企業諮詢
Mr C S Lam 林長成
+852 2894 6603
cs.lam@crowehorwath.hk
Trust and Estate Planning 信託及財富保障策劃
Mr C Yuen 袁忠
+852 2894 6875
chung.yuen@crowehorwath.hk
US Listing Audit 美國上市審計
Ms Sharon Sum 沈玉芬
+852 2894 6603
sharon.sum@crowehorwath.hk
Disclaimer: The content in this publication is of general information only. It is not offered as advice and should not be taken as such. We expressly disclaim all liabilities to any person for any reliance
placed on the contents of this publication. No client or other reader should act or refrain from acting on the basis of the contents of this publication without seeking specific professional advice.
Crowe Horwath (HK) CPA Limited is a member of Crowe Horwath International, a Swiss verein (Crowe Horwath). Each member firm of Crowe Horwath is a separate and independent legal entity.
Crowe Horwath (HK) CPA Limited and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath or any other member of Crowe Horwath and specifically disclaim any and all
responsibility or liability for acts or omissions of Crowe Horwath or any other Crowe Horwath member. © 2016 Crowe Horwath (HK) CPA Limited
免責聲明：本刊物中的資訊僅為一般資料，並非建議或專業意見，亦不應作如是理解。我們拒絕承擔任何人因依據本刊內容而導致的任何損失。讀者在沒有諮詢專業意見前，不應根據本刊內容作
出任何決定。
國富浩華（香港）會計師事務所有限公司是國富浩華國際（國富浩華是根據瑞士法律組成的社團組織）的成員所。國富浩華的每間成員所均為獨立的法律實體。國富浩華（香港）會計師事務
所有限公司及其聯營公司不對國富浩華或國富浩華任何其他成員所的行為或遺漏承擔責任，亦明確地拒絕對任何人擔負因國富浩華或國富浩華任何其他成員所的行為或遺漏而招致的責任。
© 2016 國富浩華（香港）會計師事務所有限公司
Audit | Tax | Advisoy
www.crowehorwath.hk
www.crowehorwath.hk