Borrison/hk-legicost huggingface dataset:
隨着社會經濟規模日漸成熟，其重要性及保持社會長期發展的實際效果會降低，因此，近年越來越多人採用堅尼系數、國民快樂指數等作為指標。
With a societys economy getting mature the significance of GDP growth and its actual effect on sustaining the long - term development of the society will diminish . This is why other indicators such as the Gini Coefficient and the Gross National Happiness Index have been more widely adopted in recent years
許多專家均指出，整體GDP有所增長才可以把"餅"造大，大家方能多吃一點。
As pointed out by many experts an overall GDP growth will make the pie bigger thus allowing everyone to get a bigger share
這說法其實類似大家經常提到的滴漏效應。
This is actually similar to the trickle - down effect frequently mentioned by Members
我現正就陸頌雄議員修正案的第二項，有關"訂立具體指標和目標"和"分配資源"等內容發言，所以我才會談到現時的社會實況。
I am actually speaking on the second proposal of Mr LUK Chung - hungs amendment
經濟利益無法透過滴漏效應滴漏到下層，因此，這效應恐怕無法在香港促進社會公平，亦即是說，"餅"造大了，但很多人卻沒有吃的份兒。
When economic gains cannot trickle down to the lower class through the trickle - down effect I am afraid this effect is unable to contribute to social equity in Hong Kong . By this I mean many people get no share of the pie even though it has been made bigger
因此，對於陸頌雄議員發言時提及的階級矛盾和階級剝削的其中一個觀點，我明白有一些議員會有所保留，但觀乎其修正案的措辭，我會支持陸頌雄議員的修正案。
That said I understand why some Members have reservation over the one point about class contradiction and class exploitation which Mr LUK Chung - hung raised in his speech . But having regard to the wording of Mr LUK Chung - hungs amendment I will support his amendment
代理主席，首先感謝張國鈞議員動議原議案，讓我們可討論這個重要的議題。
Deputy President first of all I thank Mr CHEUNG Kwok - kwan for moving the original motion so that we can have a discussion on this significant topic
的確，在新的社會政治環境之下，特區政府能否把握契機，改善施政，是社會各界都十分關注的議題。
Indeed under the new social and political environment whether the SAR Government can seize the opportunities to improve governance is a matter of concern to various sectors of society
代理主席，過去數年，香港可謂內憂外患：社會內部撕裂嚴重，既受立法會的"拉布戰"拖累施政，又受到"黑暴"肆意破壞搗亂。
Deputy President over the past few years Hong Kong has been plagued by various conflicts internally and externally Internally there has been a serious dissension in the community which was coupled with the governance thwarted by filibusters in the Legislative Council and the havoc wrought by black - clad riots . At the same time there have been complicated and drastic changes in the outside world
同時，外部世界複雜多變，美國掀起的中美貿易戰令世界經濟蒙上陰影，隨後更有新冠肺炎疫情肆虐全球。
Shortly after the global economic prospects were clouded by the trade war between China and the United States which was started by the latter the whole world was under attack by COVID - 19
在內外因素交織之下，特區政府施政舉步維艱，經濟民生大受影響。
Under the interactive effect of the internal and external factors the governance of the SAR Government encountered great difficulties and both the economy and peoples livelihood were also hardly hit
未來隨着落實完善香港選舉制度的規定和要求，進一步貫徹"愛國者治港"原則，有利實現良政善治。
In future the implementation of the rules and requirements for improving the electoral system of Hong Kong and the further application of the principle of patriots administering Hong Kong will be beneficial to the realization of benevolent governance
然而，在新的社會政治環境之下，市民對於特區政府的施政效能自然會有新的期待，提出新的要求。
However under the new social and political environment in terms of the effectiveness of the SAR Governments governance the public naturally will have new expectations and put forward new requirements
特區政府必須創新思維，積極求變，以增強施政能力，提高施政效率，不但要爭取在短期內帶領社會戰勝疫情，推動經濟復蘇，改善社會民生，亦要逐步解決歷年積聚的深層次矛盾，更要積極把握國家的發展機遇，謀求本港的可持續發展。
The SAR Government must be innovative in its mindset and be proactive in seeking changes with a view to strengthening its governing capabilities and enhancing its efficiency of governance . Not only does it have to strive for leading our society to win the epidemic battle within a short period of time promoting economic recovery and improving peoples livelihood but it also has to gradually resolve the long - standing deep - rooted conflicts and even actively seize the development opportunities of the nation for the sustainable development of Hong Kong
我認為下列幾項政策措施至關重要。
In my view the following several policy measures are of utmost importance
當務之急，特區政府應加強行政機關與立法機關的良性互動，既確立行政主導，亦充分重視立法會的監察與質詢的功能，在各項社會政治議題上，爭取最大的共識和支持。
For the top priority the SAR Government should step up constructive interaction between the executive authorities and the legislature . Apart from establishing an executive - led system it should also attach full importance to the monitoring and questioning function of the Legislative Council and should strive for the greatest consensus and support on various social and political issues
其次，當局應訂立長遠發展規劃，也應為施政訂立具體的目標、路線圖和指標，更要擇善固執，避免朝令夕改。
Besides the authorities should map out a long - term development plan and also draw up some specific objectives a road map and certain targets for its governance . It also has to hold fast to the benevolent measures and should avoid making frequent policy changes
就以困擾市民的最大民生問題，即高樓價、高租金為例，根據政府10年建屋計劃，資助房屋的建屋數量仍有29,000伙未有着落，政府本來應該以創新思維增加土地和房屋供應；政府在2017年年中邀請香港房屋協會，以兩幅分別位於元朗大欖及沙田水泉澳的郊野公園邊陲地帶，合共超過40公頃土地，進行能否發展公屋的可行性研究，但到了2019年2月，卻以採納土地供應專責小組的建議為理由，叫停研究。
In the example of dealing with the issue of high property prices and exorbitant rents the greatest livelihood problem plaguing the public when the number of subsidized housing units constructed under the Ten - year Housing Programme of the Government still fell short of the target by 29 000 units the Government should have increased land and housing supply with an innovative mindset . In mid - 2017 the Government invited the Hong Kong Housing Society to conduct a feasibility study on two sites on the periphery of country parks respectively located in Tai Lam of Yuen Long and Shui Chuen O of Sha Tin which cover a total of 40 hectares of land for the development of public housing . But in February 2019 the Government halted the study on the grounds that it had adopted the recommendation from the Task Force on Land Supply
當局為何輕易推翻一項有可能快速提供土地的建議呢？
Why did the authorities overrule so easily a suggestion which might quickly provide land? . This is simply incomprehensible
令人百思不得其解。此外，我和香港經濟民生聯盟的議員亦多番促請當局重建高齡公屋屋邨以增加單位供應，但政府取態至今仍是過於保守。
Moreover Members from the Business and Professionals Alliance for Hong Kong BPA and I have urged on many occasions the authorities to reconstruct old public housing estates in order to increase the supply of housing units but the stance of the Government so far remains excessively conservative
綜上所述，改善施政是務求有政策、有規劃、有人才、有資源、有監管，更有效地實現政府對市民的施政承諾。
In summary in order to improve governance the Government must have policies planning talents resources and supervision and must effectively realize its governance commitment to the public
代理主席，對提出修正案的陸頌雄議員今早發言時表達的理念，對所謂階級剝削的指控，我和經民聯同事都不以為然。
Deputy President in regard to the concepts and the allegation concerning so - called class exploitation expressed this morning by Mr LUK Chung - hung the mover of the amendment colleagues from BPA and I beg to differ
香港成功之道，正是由於各階層、各界別的市民和衷共濟，一起努力建設；亦由於社會能夠積累財富，建立各種福利制度，幫助有需要的市民。
The success of Hong Kong is precisely built upon the concerted efforts of members of the public at various strata and sectors . And also because our society is able to accumulate wealth various welfare systems can be set up to help those in need
主席，何俊賢議員剛才的"雞糊論"其實有其道理，我不知司長會否"打牌"，如果司長邀請何議員"打牌"，我想他會更明白何議員所說的"雞糊論"當中的意義。
President the chicken hand theory cited by Mr Steven HO just now makes sense to a certain extent . I am not sure if the Secretary knows how to play the mahjong game . If the Secretary invites Mr HO to play the mahjong game I think he will have a better understanding of Mr HOs chicken hand theory
言歸正傳，我很感謝謝偉銓議員剛才引述了習主席在2017年寄語特區新班子的3句說話。
Going back to the main points I really wish to thank Mr Tony TSE for citing President XIs words to the new team of principal officials of the SAR Government in 2017
請容許我再重複一次，因為真的十分重要。
Please allow me to repeat them once again because they are very important
在現今香港社會的實際情況，司長，這3句說話來得更貼切及重要。
In the light of the current situation in Hong Kong Secretary these three sentences are more appropriate and important
我今天很感謝28位議員就我所提出的議案發言。
I wish to thank 28 Members for speaking on my motion
我不重複大家的意見了，但既然中央政府已經徹底扭轉現時特區政府的制度困境，希望政府真的能夠把握契機，積極求變，實施行政革新，以績效來回報國家的一片苦心。
I am not going to repeat Members views . But since the Central Government has completely turned the tide in favour of the SAR Government which was once trapped in difficulties arising from the constitutional system I really hope the Government can seize the opportunity to actively make changes and implement administrative reforms with a view to repaying the painstaking efforts made by the country with great achievements
《論語》有一句話是"君子務本，本立而道生"，即是管治者要做好基礎的工作，基礎做好了，就會管治暢順。
There is a maxim in the Analects of Confucius A gentleman nourishes the roots fundamentals and with the roots established the way grows . That is to say the ruling party should lay a good foundation for itself which will enable a smooth administration
我在此衷心期望特區政府能夠把握契機，改善施政，亦希望在席各位議員能夠支持我的議案。
I earnestly hope the SAR Government will seize this opportunity to improve its governance . And I also hope all Members present will support my motion
在落實《香港國安法》和完善選舉制度後，杜絕了"攬炒派"進入議會的機會，令香港重回正軌。
After the Law of the Peoples Republic of China on Safeguarding National Security in the Hong Kong Special Administrative Region has been enacted and the electoral system has been improved the mutual destruction camp will not have the slightest chance to enter the Council and then Hong Kong will be back on the right track
政府和議會不用虛耗於無止境、無結果的政治爭拗，香港可以真真正正重新出發，進行改革。
When the Government and the Council do not need to waste any time on endless and fruitless political bickering Hong Kong can genuinely start afresh and launch reforms
代理主席，原議案和修正案提到的建議，內容也能切合目前施政所展現的種種問題，很多同事已表達意見，我不打算重複，基本上我是支持的。
Deputy President the proposals in the original motion and the amendment can address the various problems seen in the current governance . Since many colleagues have already expressed their opinions I do not intend to repeat the arguments . Basically I am in support of them
在討論改善施政時，我要問一個很基本的問題，便是特區政府如何看待自己的角色、如何看待自己的責任？
In the discussion of improving governance I have to ask a very fundamental question and that is How is the SAR Government looking at its own roles and its own responsibilities?
在殖民地時代，英國人很清楚表明，香港是借來的地方，當時是借來的時間。
During the colonial era the British explicitly stated that Hong Kong was a borrowed place with borrowed time
港英政府是採取積極不干預政策，社會問題是交由市場自行調節和解決，政府只是在市場失效、出現問題或別無選擇時，才會干預和介入。
With the adoption of the positive non - intervention policy the British Hong Kong Government left the social problems to the market for adjustment and solution and the Government would only interfere and intervene during market failure when there were some issues or when there were no other alternatives
這種"積極不干預"的思維，雖然自回歸後，數任特首已經不再提述，但我記得現任特首曾經指出，"政府在經濟發展上，要變得比較積極有為，不單要做好'服務提供者'和'監管者'，還要成為'促成者'及'推廣者'。
Although this mindset of positive non - interventionism has not been mentioned by the Chief Executives since the reunification I recall that the incumbent Chief Executive has once said On economic development the Government should be more proactive . Not only does it have to be a good service provider and a regulator but it also has to play the role of a facilitator and a promoter
"，但觀乎實際，效果仍然差強人意。
Nevertheless as we have observed the actual effect is still disappointing
面對嚴峻的經濟和政治環境，政府確實有需要比過去更加積極進取，主動扶助各行各業，及時把握國家和大灣區的發展機遇。
In the face of the challenging economic and political environment the Government really needs to be more proactive than before . It should take the initiative to support various sectors and seize the development opportunities of the nation and the Greater Bay Area in a timely manner
除了在經濟發展上，政府在改善民生，特別是房屋問題、退休保障、醫療衞生和擺脫貧窮方面，都同樣需要更積極有為，必須急市民所急，不能再以市場主導為理由開脫，而是需要透過適當介入、調整政策、投入和合理分配資源，以作應對，有所作為，才可改善民生，讓市民也能分享到經濟增長的成果。
The Government needs to be more proactive not only in economic development but also in addressing the pressing needs of the public in order to improve peoples livelihood especially the housing problem retirement protection healthcare and poverty alleviation . It should no longer take the market - led approach as an excuse but should respond or take action through appropriate intervention adjustment of policies injection and reasonable allocation of resources with a view to improving peoples livelihood so that the public can also share the fruits of economic growth
建構一個和諧共融的社會，應該是改革的目標，也是特區政府對市民的應有之義。
Building a harmonious society should be the objective of the reform and also the obligation of the SAR Government towards the public
另一點我想提的是，合理化各政策局的分工。
Another point that I would like to mention is a rational distribution of work among various Policy Bureaux
所有政府也會因應環境的變化，在有需要時重組政府架構，反映政府對施政的優次。
In response to changes in the environment all governments will reorganize the government structures where necessary to reflect their priorities in governance
上屆政府幾經艱辛，才能夠在2015年設立創新及科技局，原本倡議成立的文化局，以及重組發展局和運輸及房屋局的建議，因為議會"拉布"拖延而胎死腹中。
After going through a lot of hardships the Government of the last term was able to set up the Innovation and Technology Bureau in 2015 . However the proposals of setting up a cultural bureau and reorganizing the Development Bureau and the Transport and Housing Bureau died on the vine due to filibustering and procrastination in the Council
現屆政府可能怯於反對派的阻力，至今未有作進一步的架構重組。
The incumbent Government perhaps deterred by the forces of the opposition camp has still not taken a further step in structure reorganization
代理主席，文化創意和體育產業也是很具發展潛力的新興產業，我們有中西文化交流的長期傳統，也是中國最開放的國際城市，政府近期投入不少資源，發展西九文化區和啟德體育園區。
Deputy President cultural creative and sports industries are the emerging industries with great development potentials . We have the long - standing tradition of Chinese - Western cultural exchange and Hong Kong is also the most open international city of China . Recently the Government injected not a few resources in the development of West Kowloon Cultural District and Kai Tak Sports Park
過去我一直倡議成立文體旅遊局，除了發展香港的文化和體育事業，照顧市民的精神生活健康和身體健康的需要外，更需要進一步提升文化創意產業，並且推動體育產業化發展。
Over the past period of time I have been advocating the establishment of a culture sports and tourism bureau . Apart from taking care of the mental health and physical health of the public we also need to further enhance the cultural and creative industries as well as to promote the development of the sports industry
這樣做既可發展經濟，也能夠提升城市魅力和活力，促進旅遊業發展，發揮協同效應，增加香港的城市軟實力，說好香港故事，向外推廣。
In doing so we can develop the economy enhance the charisma and vitality of the city and promote the development of tourism . Through leveraging the synergy the soft power of Hong Kong as a city can be stepped up and there will be better stories of Hong Kong for us to promote it overseas
中央政府更剛在"十四五"規劃中，賦予香港發揮中外文化藝術交流中心的新使命，將香港的文化藝術交流，放在一個更加重要的位置，而設立文體旅遊局更是切合時代需要的架構重組。
In the recent 14 Five - Year Plan the Central Government has given a new mission to Hong Kong which will serve as a Chinese - Western cultural and arts exchange centre thus placing the cultural and arts exchange of Hong Kong in a more significant position . And the establishment of a culture sports and tourism bureau will be a right move in structural reorganization to meet the needs of the times
我希望透過今次辯論，能夠將這項建議維持在議會和公眾討論及關注的範圍之內，讓政府或下一屆政府可以認真考慮。
I wish that through this debate we can keep this proposal within the realm of discussion and concern of the Council and the public so that the Government of this term or the next term can consider it in a serious manner
這些亂象令立法會形象蒙羞，亦嚴重拖垮政府施政，導致社會停滯不前，很多不具爭議性、對民生有利無害的法案也無法在立法會順利審議。
Such chaotic scenes have tarnished the image of the Legislative Council seriously obstructed the governance of the Government caused stagnation of our society and made it impossible for this Council to scrutinize without hindrance many non - controversial bills that were beneficial to peoples livelihood
然而，透過訂立《香港國安法》及完善選舉制度，落實愛國者治港的重要原則，立法會現已逐步重回正軌，可繼續履行《基本法》賦予的監察政府職能，回復實事求是的議會文化，我相信這將有利於社會民生發展。
However with the enactment of the Hong Kong National Security Law as well as the improvements made to our electoral system for the implementation of the important principle of patriots administering Hong Kong the Legislative Council has gradually got back on the right track . We can now continue to perform our functions as stipulated under the Basic Law to monitor the Government return to the practical and realistic parliamentary culture and I consider this beneficial to both social development and peoples livelihood
儘管如此，政府方面亦不能怠慢，仍然需要向立法會進行政策解說，特別是在重大決策上吸納各議員的意見，讓雙方各盡其職，行政與立法便可重建具建設性的關係。
Having said that the Government should never relax its efforts and it still needs to explain its policies to the Legislative Council . In particular it should incorporate Members views into the decision - making process involving important policies so that both sides can perform their own duties and a constructive relationship between the Executive and the Legislature can thus be rebuilt
政策解說不單需要面對立法會，亦需要面對群眾。過去兩年的亂象，揭示了政府在政策解說工作上的不足。
Policy explanations must be made to not only the Legislative Council but also the masses and the disorder seen over the past two years was indicative of the Governments inadequacies in policy explanations
首先是修訂《逃犯條例》，由於解說不足，導致部分市民不理解修例建議，而一些別有用心人士 則藉此機會刻意扭曲，煽動群眾上街。
The first example was the proposed legislative amendments to the Fugitive Offenders Ordinance . Due to inadequate explanation some people failed to fully understand the Governments proposals those with ulterior motives had taken the opportunity to deliberately twist the facts and instigate people to take to the streets
在抗疫路上亦有類似情況，"安心出行"被形容是竊取手機資料的監控程式，國產疫苗亦被污衊有安全隱憂，即使政府及專家多番解釋仍有很多假消息在社交媒體高速散播，嚴重打擊抗疫工作。
There were similar occurrences later in our fight against the epidemic where the LeaveHomeSafe mobile app was smeared as a surveillance programme which would steal information from mobile phones while vaccines developed and manufactured in the Mainland of China were claimed to pose safety risks . Despite repeated clarifications by the Government and its experts there was still a lot of fake news spreading quickly in social media thus dealing a serious blow to our anti - epidemic effort
香港浸會大學在2018年發表香港媒體數碼發展報告，發現有四成半市民會透過社交媒體獲取新聞資訊。
As revealed in the Hong Kong Digital Media Report published by the Hong Kong Baptist University in 2018 45 % of Hong Kong people would obtain news information through social media
故此，在現今資訊泛濫的年代，我認為政府有需要與時並進，提升應用社交媒體的能力，改善宣傳效果。
Hence in this age of information proliferation I think the Government should keep pace with the times strengthen its capability in using social media and achieve better publicity effects
代理主席，今次涉及的議題是改善施政，這除了包括政策制訂層面的改善之外，執行層面也同樣重要，而當中公務員的角色可說非常關鍵。
Deputy President the subject involved in the current discussion is improving governance and in addition to improvements to policy formulation policy execution is equally important with civil servants playing a crucial role in this respect
香港公務員一直以政治中立、高效率而自豪，但在"黑暴"事件中，有一小撮公務員公然參與反政府街頭運動，令人質疑公務員的政治立場會否阻礙他們忠實地執行職務。
Civil servants of Hong Kong have always taken pride in being politically neutral and highly efficient but a small group of civil servants blatantly participated in the anti - government activities on the streets during black - clad riots and this has raised serious doubt about whether the political stance of civil servants may prevent them from executing their duties faithfully
事實上，擁護《基本法》、效忠特區和對特區政府負責是公務員的基本操守。
As a matter of fact civil servants should have the basic ethics of upholding the Basic Law pledging allegiance to the Hong Kong Special Administrative Region and holding themselves accountable to the SAR Government
犯法的公務員固然須依法追究，但除此以外，有129名公務員沒有簽署宣誓文件，這些公務員既然不能承諾妥善履行職務，自然不適宜留在政府團隊之中，我相信這是去蕪存菁、正本清源的做法。
Law - breaking civil servants should of course be dealt with in accordance with the law but apart from this there are 129 civil servants who have refused to sign the declaration as required . Since these civil servants have failed to undertake to properly execute their duties it will naturally not be suitable for them to stay in the government team and I believe that this is a proper way to weed out the improper elements and tackle the matter at source
我亦期望其他公務員能信守誓言，盡忠職守，為香港發展作出貢獻。
I expect other civil servants to honour their pledge be dedicated to their duties and contribute to the development of Hong Kong
代理主席，我謹此陳辭，支持張國鈞議員的議案。
With these remarks Deputy President I support Mr CHEUNG Kwok - kwans motion
主席，我感謝議員發言支持政府將2018-2019課稅年度稅務寬免百分比提高至100%的修正案。
Chairman I am grateful to Members for their speeches made in support of the Governments amendment to raise the percentage for tax reduction for the year of assessment 2018 - 2019 to 100 %
不少議員在合併辯論亦提出了其他意見，我在此扼要回應3點。
During the joint debate many Members have given other views and here I will respond briefly to three points
第一，有議員提出應進一步調高2萬元的稅務寬免上限，使更多納稅人和企業受惠。
First some Members suggested that the 20,000 tax reduction ceiling be further increased to benefit more taxpayers and enterprises
正如我在恢復二讀辯論中指出，政府建議把稅務寬免百分比由75%提升至100%，每宗個案上限2萬元。
As I have pointed out during the resumption of Second Reading debate the Government has proposed to raise the percentage for tax reduction for the year of assessment 2018 - 2019 from 75 % to 100 % subject to a ceiling of 20,000 per case
這項寬免建議的受惠納稅人和企業佔總數達七成，即約143萬。當中更有133萬納稅人或企業在2018-2019課稅年度因而不需交稅。
The tax reduction proposal will benefit 70 % or about 1.43 million of taxpayers and enterprises of which 1.33 million taxpayers and enterprises will have all taxes waived for the year of assessment 2018 - 2019
我們認為這項建議已能惠及最需要照顧的納稅人和企業。
We believe this proposal can take care of those taxpayers and enterprises most in need of assistance
此外，由於利得稅兩級制亦於2018-2019課稅年度起實施，企業首200萬元的利潤可按8.25%徵收利得稅，這可進一步紓緩中小企的負擔。
Also under the two - tiered profits tax rates regime to be implemented in the year of assessment 2018 - 2019 the first 2 million of profits earned by a company will be taxed at 8.25 % . This will further alleviate the burden on small and medium enterprises
第二，在辯論中，有議員建議政府停止徵收暫繳稅款1年，以紓緩納稅人的財政壓力，我希望議員明白兩點。
Second during the debate some Honourable Members suggested the Government to suspend levying the provisional tax for a year to ease taxpayers financial burden . I hope Members can understand two points
首先，暫繳稅並不是徵收兩年的稅款。
First in levying provisional tax we are not levying tax payments for two years
香港沒有像大部分國家般，在市民收取工資時便扣繳所得稅，即所謂"即賺即繳"的模式。
Unlike most countries Hong Kong does not practise the so - called Pay As You Earn system whereby income tax is withheld and paid at the time the remuneration is received
為盡量在納稅人賺取收入的當年收取稅款，我們實行暫繳稅制度，但仍是以納稅人1年的收入作為徵稅基礎，並沒有多收。
To ensure that tax is collected in the year the income is earned as far as possible we implement the provisional tax regime . That said the provisional tax is imposed on the taxpayers earned income of no more than one year
再者，稅項只是暫繳性質，而非預繳。
Furthermore the tax is merely provisional in nature and is by no means a prepayment
舉例說，薪俸稅納稅人一般於1月時繳納75%的暫繳稅，稅款是反映上一年4月至12月賺取的收入，並沒有預繳性質。
As an example salaries tax payers are normally required to pay 75 % of the provisional tax in January . The tax amount reflects the income earned between April and December of the preceding year and is not prepayment in nature
此外，暫繳稅制度亦設有緩繳安排。
Moreover a holdover arrangement is provided under the provisional tax regime
若納稅人預計本年度的應課稅入息或應評稅利潤將較上年度下跌超過一成，可按《稅務條例》向稅務局申請緩繳部分或全數的暫繳稅。
Taxpayers anticipating a decrease of more than 10 % in their chargeable income or assessable profits for the current year as compared to the preceding year may apply to the Inland Revenue Department IRD for a holdover of the whole or part of the provisional tax under the Inland Revenue Ordinance
緩繳安排適用於薪俸稅、利得稅及物業稅。
The holdover arrangement applies to salaries tax profits tax and property tax
由於不是所有納稅人的收入都受最近的社會事件影響，用"一刀切"的方法讓所有納稅人緩繳交稅並非良策，而現有的緩繳安排以往在香港經歷經濟衰退時亦曾發揮作用。
Given that the recent social events have not affected the income of every taxpayer a holdover of payment of tax across the board is not the best option . Moreover the current holdover arrangement has already worked satisfactorily during previous economic downturns in Hong Kong
申請暫緩繳納暫繳稅的手續並不繁複。
The application procedures for holdover of provisional tax are not complicated
就利得稅而言，一般情況下，申請人只需附上經營帳目擬本作證明。
In respect of profits tax applicants normally are only required to submit draft accounts as supporting documents
在絕大部分情況下，稅務局會 在接獲申請及所需資料後的12個工作天內，告知納稅人有關申請結果。
In most cases IRD will inform taxpayers of the application results within 12 working days upon receipt of applications and necessary information