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 2015-16 Budget
Key Measures
香港 2015-16 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
2015-16 Government Revenue 2015-16 年度政府收入預算
Budget
$44.7B
Investment
Income
$50B
$447 億元
Stamp Duties
投資收入
$70B
$500 億元
印花稅
$700 億元
Land
Premium
地價收入
$133.1B
$1,331 億元
Profits Tax
2015-16
Total Government
Revenue
$7.8B
Other
Capital
Revenue
$477.6B
$118.2B
Other
Operating
Revenue
利得稅
2015-16 年度
政府總收入
$78 億元
其他非經營
收入
$4,776 億元
$1,182 億元
$53.8B
其他經營收入
Salaries Tax
薪俸稅
資料源自 2015-16 香港政府財政預算案摘要
Source: 2015-16 Budget Highlights, HKSAR Government
Development of Industries
產業發展的資助
Start-ups
初創企業
■
■
Earmark $50 million to set up a corporate venture
fund for co-investment in start-ups located in the
Science Park.
■ Expand and enhance the Microfinance Scheme
operated by Hong Kong Mortgage Corporation
Limited.
■ Make a proposed injection of $5 billion to the
Innovation and Technology Fund.
■ Set up a steering group to study how to develop
Hong Kong into a financial technology hub.
■
■
■
預留五千萬元設立「科技企業投資基金」，投資科學
園內的初創企業。
擴大和優化由香港按揭證券有限公司開辦的「小型貸
款計劃」。
向「創新及科技基金」注資五十億元，以對有關企業
的支持。
財經事務及庫務局局長成立督導小組，就推動香港作
為金融科技中心進行研究。
Social Enterprises
社會企業
■
■
Earmark $150 million to roll out a new phase of the
Enhancing Self-Reliance Through District Partnership
P ro g r a m m e t o b e n e f i t m o re t y p e s o f s o c i a l
enterprises.
Audit | Tax | Advisoy
$538 億元
預留一億五千萬元開展新一階段的「伙伴倡自強」計
劃，讓更多種類的社企受惠。
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
Cultural and Creative Industries
文化創意產業
■
■
Inject an additional $400 million into the CreateSmart
Initiative.
■ Promote the fashion industry including fashion
designers and brands by consolidating the existing
and investing new resources, totaling $500 million.
■
Inject a further $200 million into the Film Development
Fund and introduce a subsidy scheme for film
productions.
■ Launch a $300 million Art Development Matching
Grants Pilot Scheme for eligible local arts group.
Strengthen Pillar Industries
Asset Management
To allow private equity funds to enjoy profits tax
exemption available to offshore funds.
■
■
■
向「創意智優計劃」再度注資四億元。
整合及投放新資源合共五億元用作推廣香港時裝，包
括設計師和品牌。
注資二億元優化「電影發展基金」的資助安排，並推
出「電影製作資助計劃」。
為合資格的本地藝術團體撥款三億元推行一項新的
「藝術發展配對資助試驗計劃」。
鞏固支柱產業
資產管理
■
Corporate Treasury Centres
企業財資中心
■
■
■
重建信心
■
■
Audit | Tax | Advisoy
■
企業財資中心的利息支出在符合特定條件下，在計算
利得稅時可獲扣減。
就指明財資業務的相關利潤，寬減利得稅 50%。
Rebuilding Confidence
Allocate an additional $80 million for Hong Kong
Tourism Board to step up its promotion efforts.
■ Allocate an additional $26 million to the Information
Services Department for inviting overseas media
organisations and opinion leaders to visit Hong Kong,
and launching another round of publicity campaign for
Brand Hong Kong.
將離岸基金豁免繳付利得稅的優惠擴大至私募基金。
■
Allow interest deductions under profits tax for
corporate treasury centres under specified conditions.
■
Reduce profits tax for specified treasury activities by
50%.
額外撥款八千萬元給旅發局，在未來一年加強推廣活
動，包括海外宣傳。
增撥二千六百萬元給新聞處，邀請世界各地的媒體和
意見領袖來訪、加強外訪活動，和推行新一輪的香港
品牌宣傳計劃。
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
The basic and additional child allowances will be
increased from $70,000 to $100,000 for each child.
■ Reduce salaries tax, tax under personal assessment
and profits tax for 2014/15 by 75%, subject to a
ceiling of $20,000.
■
主要建議紓緩措施
稅項優惠
■
■
一次性紓緩措施
■
■
Support Measures
Short-term Measures
Waive license fees for travel agents, hotels and
guest houses, restaurants and hawkers and fees for
restricted food permits for six months.
■ Waive the fees for vehicle examination once for the
renewal of vehicle licences of taxis, light buses, buses,
goods vehicles, trailers, special purpose vehicles, etc.
within a year.
■
Support for Small and Medium Enterprises
Extend the application period for the special
concessionary measures under the SME Financing
Guarantee Scheme to 29 February 2016.
■ Inject $1.5 billion into SME Export Marketing and
Development Funds.
■
Increase the maximum amount of funding support for
each project under the SME Development Fund from
$2 million to $5 million.
■
Expand the scope of the SME Export Marketing Fund.
■
Audit | Tax | Advisoy
■
■
基本子女免稅額及額外子女免稅額，由港幣 70,000
元增加至港幣 100,000 元。
減免 75% 的 2014/15 年度利得稅，薪俸稅及個人入
息課稅，上限為港幣 20,000 元。
One-off Measures
Rates for the first two quarters of 2015/16, subject
to a ceiling of $2,500 per quarter for each rateable
property will be waived.
■ An extra two months allowance will be provided
to recipients of Comprehensive Social Security
Assistance, Old Age Allowance, Old Age Living
Allowance and Disability Allowance.
■
Pay one month rent for lower income tenants living in
rented flats of the Hong Kong Housing Authority and
Hong Kong Housing Society.
減 免 2015/16 年 度 首 兩 季 差 餉， 以 每 戶 每 季 港 幣
2,500 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
可獲發放額外二個月津貼。
為房委會和房協出租單位的低收入住戶繳付一個月租
金 ( 基本租金 )。
支援措施
短期措施
■
■
豁免旅行社、酒店和旅館、食肆、小販和持受限制食
物售賣許可證商戶牌照費用半年。
豁免的士、小型巴士、巴士、貨車、拖車、特別用途
車輛一年內一次續牌所需的驗車費用。
支援中小型企業
■
■
■
■
延長「中小企融資擔保計劃」下「特別優惠措施」的
申請期至二零一六年二月二十九日。
為「中小企業市場推廣和發展支援基金」注資十五億
元。
將「中小企業發展支援基金」每個項目的資助上限，
由二百萬元增加至五百萬元。
擴大「中小企業市場推廣基金」的資助範圍。
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
Intellectual Property
知識產權
■
■
Financial Services
金融業
■
■
Changes of personal allowance for
the years 2014/2015 and 2015/2016
香港 2014/2015 及 2015/2016 年度
個人稅項改變
Earmark $23 million for offering IP consultation and
manpower training to SMEs.
iBond issue of up to $10 billion with a maturity of
three years will be launched.
Individual allowances:
Single
Married
Additional allowances:
Child (1st to 9th child)
Basic
Additional (in the year of birth)
Dependent parent/grandparent:
Aged 55 to 59
Basic
Additional
Aged 60 or above
Basic
Additional
Single Parent
Disabled dependent
Dependent brother/sister
Additional deductions:
Self-education expenses
Home loan interest
Elderly residential care expenses
Contributions to retirement
schemes
Audit | Tax | Advisoy
2015/16
HK$
2014/15
HK$
120,000
240,000
120,000
240,000
預留二千三百萬元，向中小企提供知識產權諮詢服務
和人才培訓等支援。
發 行 一 次 不 多 於 100 億 港 元 的 通 脹 掛 鈎 債 券
(“iBond”)，債券期為 3 年。
2015/16
港幣
2014/15
港幣
個人免稅額 :
基本
已婚
120,000
240,000
120,000
240,000
子女（每名） :
基本 ( 第一至九名 )
額外
100,000
100,000
70,000
70,000
20,000
20,000
供養父母或祖父母 :
55 至 59 歲 :
基本
額外
20,000
20,000
20,000
20,000
40,000
40,000
40,000
40,000
60 歲或以上 :
基本
額外
40,000
40,000
40,000
40,000
120,000
66,000
33,000
120,000
66,000
33,000
單親人士
供養傷殘家屬
供養兄弟 / 姊妹
120,000
66,000
33,000
120,000
66,000
33,000
80,000
100,000
80,000
17,500
其它扣稅項目 :
個人進修開支
自置居所按揭利息
供養居住護理院舍的父母 /
祖父母的支出
強制性公積金供款
80,000
100,000
80,000
100,000
80,000
80,000
18,000
17,500
100,000
100,000
20,000
20,000
80,000
100,000
80,000
18,000
70,000
70,000
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 about 200 independent accounting and advisory services firms with nearly 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 well-established 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，擁有約200家獨立會計師事務所和
諮詢服務公司、約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 People and 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 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
Ms Wendy Tam 譚婉儀
+852 2894 6840
co.sec@chg.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
Internal Control, Corporate Governance & Risk Management
Mr Eddy Yan 殷耀光
+852 2894 6661
eddy.yan@crowehorwath.hk
International Liaison 國際聯繫
Mr Charbon Lo 盧卓邦
+852 2894 6658
international.liaison@crowehorwath.hk
IT Audit & Consultancy 信息系統審計及諮詢
Ms Ester Ip 葉慧敏
+852 2894 6191
ester.ip@crowehorwath.hk
Japan Desk 日本業務
Ms Hidy Chan 陳美恩
+852 2894 6693
hidy.chan@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
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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. © 2015 Crowe Horwath (HK) CPA Limited
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www.crowehorwath.hk