Borrison/hk-legicost huggingface dataset:
根據立法會的規定，屬"先訂立後審議"的第374Q章規例修訂的審議期限已經在2017年6月14日屆滿，並獲得通過。
In accordance with the rules and procedures of the Legislative Council the amendments to Cap . 374Q which are subject to negative vetting for which the vetting period expired on 14 June 2017 have been passed
所以，我們今天對屬"先審議後訂立"的第240章附表，作出相應修訂。
So today we introduce consequential amendments to the Schedule to Cap . 240 which are subject to positive vetting
主席，根據《稅務條例》第60條，稅務局可在某課稅年度或在該課稅年度屆滿後6年內，對尚未就該課稅年度被評稅的人作出評稅，以及對被評定稅額低於恰當稅額的人作出補加評稅。
President under section 60 of the Inland Revenue Ordinance IRO the Inland Revenue Department IRD may within a year of assessment or within six years after the expiration thereof assess any person who has not been assessed for that year of assessment and make additional assessment of any person who has been assessed at less than the proper amount
如屬由欺詐或蓄意逃稅而引致的短報情況，追溯期為10年。
Where the discrepancies are due to fraud or wilful evasion the retrospective period is 10 years
根據《稅務條例》第51C條，業務經營者須就其入息及開支備存足夠的紀錄，以便該業務的應評稅利潤能易於確定，為期最少7年。
Under section 51C of IRO a business operator shall keep sufficient records of his income and expenditure for a period of not less than seven years so as to enable the assessable profits of such business to be readily ascertained
稅務局亦忠告業務經營者，最好保留錄得虧損的課稅年度的業務紀錄，以便有關虧損可用於抵銷其後各課稅年度的應評稅利潤。
IRD has also advised that it is a good idea for a business operator to keep the business records for a year of assessment in which losses were recorded to facilitate the losses to be set off against the assessable profits for the various years of assessment thereafter
因此，業務經營者往往需保留超過7年的業務紀錄。
As such a business operator often needs to keep his business records for more than seven years
主席，稅務局作為特區政府的稅務管理機構，主要職責是評稅及徵收稅項，保障政府稅收。
President as the tax administration of the Government of the Hong Kong Special Administrative Region the Inland Revenue Department IRD is mainly responsible for the assessment and collection of taxes to safeguard government revenue
一直以來，稅務局以公平、公正和專業的態度處理評稅工作，協助納稅人了解及履行其稅務責任。
All along IRD handles tax matters in a fair impartial and professional manner and assists members of the public to understand and fulfil their tax obligations
就質詢的3個部分，我的綜合答覆如下： 根據《稅務條例》第60條，當稅務局認為任何應課稅人士，不論行業或經營規模，尚未就任何課稅年度被評稅，或認為該人士被評定的稅額低於恰當的稅額，稅務局可在該課稅年度屆滿後的6年內，對該人士作出評稅。
My consolidated reply to the three parts of the question is set out below Under section 60 of the Inland Revenue Ordinance IRO where it appears to IRD that any person chargeable to tax irrespective of industry or business size has not been assessed or has been assessed at less than the proper amount for any year of assessment IRD may make tax assessment on such person within six years after the expiration of the year of assessment concerned
負責有關工作的稅務局人員，會按其專業經驗和對行業的認識來選取個案，並不會對奉公守法的納稅人帶來過度滋擾。
The relevant IRD officers are guided by their professional experience and knowledge of the industry in selecting the cases . They will not cause undue nuisance to law - abiding taxpayers
稅務局的第一科和實地審核及調查科均有根據《稅務條例》第60條作出補加評稅，但局方沒有就行使有關條文的個案數目和涉及稅款等作統計。
While both Unit 1 and the Field Audit and Investigation Unit of IRD make additional assessments under section 60 of IRO IRD has no statistics on the number of cases in which the provision is enforced or the amount of tax involved etc
為補加評稅設立追溯年期，對稅務局履行其保障稅收的職責非常重要，其他發達經濟體的稅務機構亦設有類似的追溯年期。
It is of paramount importance to set a retrospective period for additional assessments so that IRD can perform its duties of safeguarding tax revenue . Tax authorities of other developed economies have also introduced similar retrospective periods
事實上，有關追溯年期並非只適用於稅務局作出補加評稅，亦同時適用於納稅人。
In fact the retrospective period applies not only to IRD in making additional assessments but also to the taxpayers
根據《稅務條例》的規定，在指定的情況下，例如因報稅表有錯誤或遺漏而引致評稅額過高，納稅人可在有關課稅年度結束後的6年內申請更改評稅額。
IRO provides that under specified circumstances such as an excessive assessment due to an error or omission in the tax return the taxpayer may apply for correction of the assessment within six years after the end of the relevant year of assessment
如納稅人在某些情況下多繳稅款，亦可在有關課稅年度結束後的6年內申請退還有關款項。
Likewise a taxpayer who has paid tax in excess of the amount payable under certain circumstances may apply for a refund within six years after the end of the relevant year of assessment
若縮短有關追溯年期，將對香港現行的評稅機制和政府整體稅收有重大影響。
Shortening the retrospective period will have a significant impact on the current tax assessment mechanism and the overall government revenue
與此同時，根據《稅務條例》第51C條，任何在香港經營業務的人士須就其入息及開支備存最少7年的紀錄。
Meanwhile section 51C of IRO stipulates that every person carrying on a business in Hong Kong shall keep records of his income and expenditure for not less than seven years
妥善保存有關業務紀錄可保障納稅人自身利益。
Proper retention of relevant business records will safeguard the interests of taxpayers
根據現行稅制，企業可無限期以虧損抵銷其後利潤。
Under the prevailing tax regime the losses of an enterprise can offset its profits in future years without any time limit
假如企業在某課稅年度有應評稅利潤，但扣除過去課稅年度的虧損後整體上仍有虧損，有關企業則不須就該課稅年度繳納稅款，直至虧損全數抵銷為止。
If an enterprise has assessable profits in a year of assessment but is still in an overall loss position after deducting the losses brought forward from previous years of assessment the enterprise concerned is not required to pay tax for that particular year of assessment until the losses are fully set off
就有關個案的稅務覆核而言，稅務局會就所有相關課稅年度作出審核，當中包括招致虧損的課稅年度，因此納稅人須保留該等年度的業務紀錄，直至虧損全數抵銷的年度完結後的7年為止，因而可能有個別個案的納稅人需保留較長年期的紀錄。
Insofar as the tax audit of these cases is concerned IRD will conduct review in respect of all relevant years of assessment including those in which losses were incurred . Hence taxpayers should keep the business records of those relevant years of assessment until seven years after the end of the year in which the losses have been fully set off . Therefore there may be cases where record keeping spans a longer period of time
基於以上考慮，我們現時沒有計劃縮短補加評稅的追溯年期。
Given the above considerations we have no plan to shorten the retrospective period for additional assessments for the time being
政府會繼續不時檢視現行的稅制，以考慮是否有優化的空間。
The Government will continue to review the prevailing tax regime from time to time so as to explore whether there is room for improvement
主要的問題是，在國內與香港開設的企業不能合併評稅。
A major problem is that enterprises set up on the Mainland and in Hong Kong cannot opt for joint assessment
事實上，在稅務局的工作中，設有追溯年期對大家都有保障。
In fact as far as the work of IRD is concerned the introduction of a retrospective period serves to safeguard all parties
在有些個別個案中，納稅人可能覺得不便，但我想指出，這個機制有保留的必要。
Taxpayers may possibly be inconvenienced in certain cases but I would like to point out that this mechanism needs to be retained
我相信稅務局一定會以公正及專業的態度，處理每宗個案。
I believe that IRD will certainly handle each and every case in an impartial and professional manner
主席，邵家輝議員剛才提及一宗個案，某人已離世數年，卻被稅務局追收稅款，稅務局查問他的家人，他們怎會知道先人的財政狀況呢？
President Mr SHIU Ka - fai just now mentioned a case in which IRD sought to collect taxes from a person who died years ago and IRD made inquiries with his family members . How would they know the financial position of the deceased?
這是否公平、公正及專業的處理方法？
Was this a fair impartial and professional way of handling this issue?
如果個別個案的處理方法有一些特別的情況，可以向稅務局作出投訴。
Complaints may be lodged with IRD if there are any specific problems with the handling of individual cases
主席，局長還未有機會澄清類似的追溯年期究竟是多長，如果局長手上沒有資料，我們歡迎局長事後補充，其他發達經濟體的追溯期是否7年，有否其他可以酌情處理的情況？
President the Secretary has not yet elucidated on the exact duration of similar retrospective periods . If the Secretary does not have the information on hand we welcome him to provide supplementary information later on . Are the retrospective periods in other developed economies likewise seven years?
我覺得未必完全適合作出很簡單的比較，我們要按香港本身的實際情況及我們的工作經驗，處理這個問題。
I think that it may not be fully appropriate to make simple comparisons . We should handle this issue based on the actual conditions of Hong Kong and our work experience
將稅務寬減比率從75%提升至100%，究竟可以幫助多少市民和中小型企業？
How many individuals and small and medium enterprises SMEs can exactly be helped by an increase in tax reduction rate from 75 % to 100 % ?
較早前，我在一間茶餐廳吃午飯時，老闆跟我說2萬元的利得稅寬免，對他們的幫助不是太大。
Earlier on when I was having lunch in a Hong Kong style restaurant the owner told me that a profits tax concession of 20,000 would be of little help to business operators like him
於是，我產生了兩大思考：究竟這項政策措施能否真正幫助本地商戶？
Two major questions came to my mind Can this policy measure be of real help to local business operators?
如想真正幫助商戶，又應該怎樣做？
What should we do if we wish to offer genuine help to business operators?
我代入局長的角色思考，假定在提供2萬元稅務寬免後，人們便有2萬元可用於本地消費，振興中小企，晚上也能較多外出用膳，但事實是否如此？
I put myself in the shoes of the Secretary and assume that with the provision of a tax concession of 20,000 an amount of 20,000 will be available for spending in the territory to revitalize SMEs with people dining out in the evening more frequently but is this really the case?
我想告訴政府，如真的想協助中小企，刺激市民消費，除寬減利得稅外還應推行針對性的措施，盡量令市民在收到這筆錢後留港作本地消費，而不是將之用於其他地方或用作境外消費。
I would like to advise the Government that if it really wishes to assist SMEs and stimulate public consumption targeted measures should be implemented in addition to offering profits tax concession so that members of the public would be encouraged to stay in Hong Kong and spend the money in the territory instead of using it elsewhere or for spending overseas
如果局長能體恤中產人士，將退稅額上限稍微提高一倍至三四萬元，對他們的幫助可能會更大。
If the Secretary is sympathetic to the middle class and willing to double the ceiling of the tax concession amount to the range of 30,000 to 40,000 it may be of greater help to them
不說其他，以現時很多中產人士均租住私人物業來說，一個兩房一廳或一房一廳物業的租金基本上已達萬多兩萬元，2萬元退稅額其實已相等於1個月租金。
Putting aside other matters let me focus on the fact that many people in the middle class are now living in rented private accommodation . In order to rent a flat consisting of two bedrooms or one bedroom they basically have to pay a monthly rent ranging from over 10,000 to nearly 20,000 and the tax concession amount of 20,000 is actually equivalent to one months rent
現時的中產人士生活壓力極大，特別在現今社會環境下，他們也可能面對失業及裁員的無形壓力。
People in the middle class are now living under immense pressure . Particularly under the social environment nowadays they may also have to live under the intangible pressures of unemployment and layoffs
局長，很多同事均要求你考慮今年豁免繳交暫繳稅，你必須認真考慮，因為此舉能真正免卻市民的沉重壓力。
Secretary many fellow colleagues have asked you to consider waiving the payment of provisional tax for the current year and this is a measure you must seriously consider because it can genuinely alleviate the heavy pressure on the people
說到繳稅，主席，我最近留意到網上有一則信息，有人為進行不合作運動而製作了一個手機程式，讓人作1元繳稅行動。
When it comes to the payment of tax Chairman it has recently come to my attention that according to a message published through Internet platforms someone has developed a smartphone application for staging a non - cooperation campaign and users may use the application for paying tax dollar by dollar
所以，主席，我雖然說了很多，但其實也支持這項有關減稅的修正案。
Hence Chairman although much has been said I do support the amendment proposed to the tax reduction initiative
我真的希望政府在制訂政策時能有更全面的思考，確保政策能到位，能令市民快樂，讓他們即使需要繳稅，在繳款時也感到高興。
I really hope that the Government would have a more comprehensive consideration in policy formulation and ensure that effective policies are in place to the satisfaction of members of the general public so that they will feel happy even though they have to pay tax
這次已是我就《2019年稅務條例草案》第三次發言。
This is my third time to speak on the Inland Revenue Amendment Bill 2019
在上一階段及現時全體委員會審議階段，我都忍不住有說話要對政府說。
At both the last stage and the present Committee stage I could not and cannot hold myself back from saying a few words to the Government
從上星期三至這星期，我聽到各方的反應相當強烈。
Since last Wednesday up through this week I have heard quite strong responses from various sides
它們有冤無路訴，保險不承保，政府又沒有措施處理。正因如此，它們目前最需要、最盼望的是止暴制亂，香港能夠有一個安定的環境，恢復平穩。
Without an outlet for their pent - up grievances nor any insurance coverage nor countermeasures from the Government what they most need and hope for now is an end to violence and disorder thereby enabling Hong Kong to restore a peaceful and stable environment
今天是萬聖節，對香港的酒吧行業來說，這天是除了除夕、聖誕節外，排第三的生意高峰日子。
Today is Halloween . For the bar industry in Hong Kong this day ranks third as a peak business day just behind New Years Eve and Christmas
所以，我覺得當務之急是止暴制亂，恢復香港的秩序，這樣，我們才可以重過正常生活，各行各業才能正常做生意。
Therefore I think that the most pressing task for Hong Kong is to stop violence and curb disorder so that we can return to normal life and various trades and industries can do business normally
我提醒各位委員，在全體委員會審議階段，請大家針對《條例草案》各項條文及修正案發言，不要如二讀辯論般評論《條例草案》的整體優劣，或論述其他事宜。
I would like to remind Members to target their speeches at various provisions in the Bill and their amendments during the Committee stage . Please do not comment on the general merits of the Bill as if we were in the Second Reading or on some other issues
主席，作為《2019年稅務條例草案》委員會主席，我這3天聽到很多位同事侃侃而談，觸及很多不同的政策範疇。一項有關《稅務條例》的法案，可以引起這麼多同事發表這麼多意見，真是一大奇景，而我亦十分欣賞主席如此包容和大方，讓這項《2019年稅務條例草案》可以繼續辯論下去。我希望這是一個先例，以後無論甚麼法案提交上來，主席也可以容許議員自由發表意見。
Chairman as the Chairman of the Bills Committee on Inland Revenue Amendment Bill 2019 I notice that many Members have emphatically talked about different policy areas
是的，主席，我聽到你的提醒。
Yes Chairman I get your reminder
很多建制派朋友指這是社會動盪引起的經濟衰退，其實並非如此。
Many pro - establishment Members put the blame of economic recession on social unrest . This is actually untrue
大家看回數字，這是一個環球大趨勢，是香港作為一個開放型經濟體系所受到的負面影響。
Let us look at the figures again . This is a global trend . Hong Kong being an open economy has been negatively affected by this trend
其實，看回大形勢，中美貿易角力、知識產權角力、地緣政治糾紛，包括土耳其、伊拉克、伊朗，以及英國脫歐，均對香港整體經濟環境造成極大影響。
In fact the prevailing trends including the China - United States trade conflict the dispute over intellectual property rights the geopolitical disputes in Turkey Iraq Iran etc and Brexit have seriously plagued the economic landscape of Hong Kong
我寧願政府把這些錢儲起來慢慢使用，總比突然因為經濟衰退而突然多撥出2,000億元用作修橋築路好。
I would rather prefer the Government to save the money for future use which is far better than abruptly forking out 200 billion for road and bridge construction because of economic recession
主席，我謹此陳辭，我希望各位盡快支持《條例草案》三讀通過。
With these remarks Chairman I hope that Members will support the Third Reading and the passage of the Bill as soon as possible
主席，大家也知道，有警員想混入人群當中找出核心滋事分子並拘捕他們，令整件事的暴力程度減低，原意是要保障示威者的安全，但他被人發現後卻被他們即場"私了"。
Chairman as we all know a police officer wanted to mingle with the crowd to identify the core troublemakers and arrest them so as to lower the violence level of the whole incident . His original intention was to protect the safety of protesters . However he was subjected to vigilante attacks on the spot when his identity was exposed
歸根究底，他們只是明知故不撐，明知故不認，這是更醜陋的割席。
After all they knowingly did not back up those people and they knowingly refused to identify those people . This is an uglier form of severing ties
主席，最後，大家都心知肚明，特別是所有理性的市民都心知肚明，前線激進暴徒必然是"港獨"分子，他們以"五大訴求"作為擋箭牌。
Chairman in the end we especially all rational members of the public know perfectly well that the frontline radical rioters must be Hong Kong independence supporters using the five demands as a shield
所以，希望市民大眾一起表達主流意見，必須止暴制亂。
Therefore I hope that members of the public will express mainstream opinions together as we must stop violence and curb disorder
主席，我曾翻查資料，發現有些資料很有趣，值得政府考慮。
Chairman I have looked up some information and have found some very interesting information worthy of consideration by the Government
2019年3月15日，《香港01》發表一位經濟學者莊太量先生的分析。
On 15 March 2019 Hong Kong 01 published the analysis by Mr ZHUANG Tailiang an economist
只要超高收入的"打工皇帝"多交少許稅，便會有100多萬人無需交稅。
If the kings of employees with excessively high incomes pay more tax more than 1 million taxpayers will not have to pay tax
有人會問為何要向有錢人"開刀"，但"能者多付"一向是社會的共識。
Some will ask why the rich should be targeted at; however the principle of earn more pay more is always the consensus of the community
主席，我按照上述文章附有的試算表計算過，年薪750萬元至1,000萬元的人士，平均每人交稅125萬元。
Chairman I have done some calculations based on the excel table attached to the article . People with an annual income of 7.5 million to 10 million pay a tax of 1.25 million on average
如果他們的薪俸稅增加3%，只是約370萬元至380萬元。
If their salaries tax rate is increased by 3 % the additional tax payment will only be about 3.7 million to 3.8 million
大家都說現時稅制未能發揮再分配的功能，而"能者多付"的確能夠填補不足，所以，希望局方能夠考慮。
We all have the view that the existing tax system fails to perform its redistribution function and the principle of earn more pay more can indeed make up for the shortfall . Hence I hope the Bureau will consider this proposal
此外，不得不提的一點是，政府收取的稅款很多，但卻不知道該怎樣花，多一點寬免便算是大恩大德，皇恩浩蕩。
Furthermore I have to mention one more point that is the Government does not know how to spend the large amount of tax collected . An extra concession is regarded as a great kindness
為何不採用更實際及更長遠的措施呢？
Why does it not adopt more practical and longer - term measures?
主席，你一定猜到，我想說工聯會提出的綜合退休保障計劃。
Chairman you must have guessed that I would like to talk about the comprehensive retirement protection scheme proposed by the Hong Kong Federation of Trade Unions
事實上，如要真正達到財富再分配，政府收到稅款後便應設法回饋大家。
In fact if we really want to redistribute wealth the Government should try to pass on the benefits to the public after receiving tax payment
這是大家都有份，大家都應該得到，也不介意大家都得到的。
We all have a share in society and get the benefit and we do not mind if all people can share the benefit
主席，剛才很多同事提到今天是萬聖節，很多餐廳、酒吧都靠今晚的營業額來支撐一兩個月的開支。
Chairman many colleagues have just said that today is Halloween and many restaurants and bars rely on the turnover tonight to cover their expenditures for two months
事實上，飲食業已經大叫救命，張宇人議員在電台節目上說，業界已經撐了4個月，再多撐兩個月的話，全線結業潮便會出現。
In fact the catering industry has already screamed for help . Mr Tommy CHEUNG has said on a radio programme that the industry has been going through hard times for four months and there will be a tide of closures throughout the industry if the misery lasts for two more months
大家在星期六日本來開開心心，可以帶子女出外遊玩消費，吃喝玩樂，但現時外出相當危險，倒不如留在家裏看電視。
Supposedly people should have a good time on Saturdays and Sundays as they can take their children out for pleasure shopping eating and entertainment . However it is now rather dangerous to go out and people just stay home to watch television
"打工仔"辛苦工作並繳交薪俸稅，以往他們都說"辛苦搵來自在食"，但他們現時的要求已不一樣。
Wage earners work hard and pay salaries tax and they used to spend their hard - earned money on good food . Yet they are now pursuing something different
希望政府聽到市民大眾對止暴制亂的強烈訴求，而且加大力度，盡快除暴安良，令香港重回正軌。
I hope that the Government will hear the publics strong demand for stopping violence and curbing disorder and step up its efforts to bring peace to law - abiding people as soon as possible so that Hong Kong can be brought back on the right track
"派糖"對市民來說固然是喜訊，但在審視《條例草案》和聽取同事的意見後，我認為政府仍需努力改善"派糖"寬免措施，令社會對坐擁龐大盈餘的政府加強信心。
The handing out of candies will certainly come as good news to the public . However after examining the Bill and listening to the views of Honourable colleagues I think that the Government should make more efforts to improve its concessionary measure of handing out candies so as to increase public confidence in the Government which has a huge surplus
多位同事剛才已提及，除大型示威活動外，社會亦不斷遭受破壞，包括示威人士損毀港鐵站設 施及縱火焚燒銀行，而一些我們認為非常好的店鋪亦統統遭受破壞，甚至但凡有中資背景的店鋪都遭人破壞，尚未包括區議會議員和立法會議員的辦事處，所有建制派議員都遭殃，引起社會震動。
As mentioned by a number of Honourable colleagues just now apart from large - scale demonstrations various parts of society have been damaged . For example demonstrators have vandalized the facilities at MTR stations and set fire to banks some shops which we cherish and even various shops affiliated with Chinese investors have been vandalized not to mention the offices of all pro - establishment District Council members and Legislative Council Members . Shock waves have been sent across the community
即使財政司司長最近推出牌費豁免及貸款優惠等措施，亦絕對無法彌補目前社會環境造成生意額大跌的損失。
Measures such as the waiver of licence fees and preferential loans recently introduced by the Financial Secretary will absolutely fail to make up for the losses incurred by the drastic reduction in business turnovers as a result of the current social conditions
"派糖"措施原本是針對中小企及中收入人士為主，但這項稅務優惠措施卻的確反映政府由始至終對中產人士在社會上承受的壓力缺乏關注。
The measure of handing out candies was originally targeted mainly at small and medium enterprises and the middle class but this tax concession measure has indeed shown the Governments persistent lack of concern about the pressure facing the middle class in the community
我昨天發言時亦列舉了數個例子，包括自回歸以來，中產人士的收入雖然有增加，但增幅卻追不上目前社會的生活指數。
I enumerated a few examples in my speech yesterday . For example since the reunification although the income of the middle class has increased the rate of increase cannot catch up with the cost of living in society
市民的收入增幅不大，但社會開支卻越來越高，特別是住屋開支，令部分高收入或中產人士承受的壓力越來越大。
While the increase in income was insignificant the expenses of living in society have been rising particularly housing expenses putting increasing pressure on some high - income or middle - income people
既然如此，政府會否有更好的辦法，以改善目前的狀況及向中產人士表達政府的關心？
In that case will the Government come up with better ways to improve the current situation and express its care for the middle class?
蔣麗芸議員剛才建議設立嬰兒基金，亦有多位同事提出其他很好的建議。
Dr CHIANG Lai - wan proposed setting up a baby fund just now while a number of Honourable colleagues have also put forward other good proposals
雖然其他優惠或措施已超出全體委員會今天的討論範圍，但我也希望藉此機會，建議政府多留意中產人士在社會上承受的壓力，並研究如何為他們提供紓緩措施。
Although other concessions or measures fall outside the scope of discussion of the committee of the whole Council today I still hope to take this opportunity to urge the Government to pay more attention to the pressure facing the middle class in the community and study ways to formulate relief measures for them
我仍然堅決支持這項有關稅務優惠的修正案。
I still strongly support this amendment on tax concessions
主席，《2019年稅務條例草案》現進入全體委員會審議階段，我這兩天聽了很多發言。
Chairman the Inland Revenue Amendment Bill 2019 has now come to the Committee stage and I have listened to a lot of speeches over these two days
議員對薪俸稅、個人入息課稅及利得稅的稅務寬免百分比由75%提高至100%沒有太大反對聲音，但對於2萬元上限卻有很多意見，希望政府會細心聆聽他們的意見。
While Members have not raised much objection to increasing the percentage for tax reduction of salaries tax tax under personal assessment and profits tax from 75 % to 100 % they have expressed divergent views on the ceiling of 20,000 . I hope the Government will listen to their voices carefully
對於政府就經濟下行推出的各項紓緩措施，大眾普遍認為未能有力回應市民的要求和期望，對失業或就業不足的工友的支援尤其不足，只透過僱員再培訓局舉辦的"特別․愛增值"計劃提供協助。
In response to the economic downturn the Government has implemented various relief measures . The general public considers such measures inadequate to address their demands and expectations particularly in terms of supporting unemployed and underemployed workers who can only get assistance through the Love Upgrading Special Scheme implemented by the Employees Retraining Board
以全日制課程計，每人每天只能獲發153.8元津貼，修讀半日制的人士只能獲得76.9元，每人每月的津貼上限與2003年SARS期間推出的"技能增值計劃"同樣是4,000元。
The amount of subsidy granted per person per day is 153.8 for full - time programmes and 76.9 for half - day programmes up to a monthly cap of 4,000 same as that of the Skills Enhancement Project introduced during the 2003 SARS outbreak
換言之，16年來通脹升幅不少，但津貼卻分毫不增，實在令人失望。
In other words the subsidy has not been increased in line with the high rise in inflation in 16 years and this is very disappointing
這樣怎能解決失業或就業不足工友的燃眉之急呢？
How can the pressing challenges faced by unemployed and underemployed workers be addressed?
主席，我並非法案委員會的委員，但我歡迎政府今次的修訂。
Chairman although I am not a member of the Bills Committee I welcome the Governments amendments
不過，正如我上次發言時提及，我認為政府應在現行措施上多走一步。
However as I mentioned in my last speech I think the Government should step up its existing measures
事實上，香港中上階層的收入模式早已有很大改變，股息和資產增值等已經成為他們的重要收入來源。
In fact the income model of Hong Kongs middle and upper classes has changed significantly with dividends and capital gains now being part of their major sources of income
如果政府認為香港的稅基狹窄，以致未能推出更廣泛、更有效的稅務寬減措施，我認為政府應該全面檢討稅收來源，以完善稅務政策，紓解民困。
If the Government is of the view that Hong Kongs narrow tax base is the reason for failure to implement a wider range of more effective concessionary tax initiatives it should conduct a comprehensive review of its sources of tax revenue to improve its tax policy and relieve the difficulties of the public
此外，低下層也是特別需要關注的一群。
Furthermore special attention should also be given to the lower class