Borrison/hk-legicost huggingface dataset:
香港市民其實甚富同情心，對"公義"這兩個字亦非常着緊。
The people of Hong Kong are actually quite sympathetic . They also care much about the word justice
所以，每次在社會上發生特別事件，都會令市民感到很憤怒，亦可能是這個原因，令這次事件至今仍未能平息。
So every time a special incident occurs in society it will make people angry and this may be the reason why this incident has yet to quiet down . During the whole turmoil I am particularly concerned about some events . Among them five incidents have aroused many peoples concern
在整個風波中，我特別關注一些事件，而當中有5宗事件，是很多市民甚為關注的，第一宗是"七二一"元朗事件；第二宗是8月11日少女據稱被警員開槍"打爆眼"的事件；然後有一位在英國駐港領事館工作的男士據報在西九龍站被中方拘留後帶往內地，不獲釋放，令人感到憤慨；接着是據稱8月31日在太子站內有很多人死亡，引起公憤；最近亦有一宗15歲少女陳小姐的死亡事件。
The second one is the incident of a young woman allegedly shot in the eye by the Police on 11 August . Then it was reported that a man working for the British Consulate - General Hong Kong after being detained by China at the West Kowloon Station was taken to the Mainland and not released causing peoples indignation . Afterwards there was the allegation that a lot of people died in the Prince Edward Station on 31 August arousing public wrath
其實是否真的有發生？
Did it really happen?
警方已清楚告訴大家當時的情況，可能是救護人員報錯人數，那些錄影紀錄全部都存在，為何還有這麼多市民繼續相信那裏可能真的有人死亡而感到憤怒？
The ambulance crew might have reported the wrong number of people . All those video records are there . Why do so many people still believe that some people might have really died there and feel angry about it?
但是，為何這麼多人認為她是被自殺或被謀殺，繼續感到這樣憤怒呢？
Her mother told us that unfortunately this young girl had indeed committed suicide . However why do so many people hold that she was suicided or murdered and continue to feel so angry? . Shall we calm down and think over what has actually happened?
主席，社會上經常流傳一些似是而非的新聞，令很多香港市民感到氣憤。
President fake news appearing to be true is often circulated in the community arousing the anger of many people of Hong Kong
這次風波，最初有些人不太相信牽涉外國，我相信近日大家都已了解到，台灣和美國非常關心香港。
Initially some people do not believe that this turmoil involves any foreign country . I believe that recently we have come to learn that Taiwan and the United States are very concerned about Hong Kong
主席，香港一向都是做生意的好地方，很多香港人都不想牽涉到政治，他們想日常生活過得好、吃得飽，但是，這4個月以來，這件事對我來說，是一個奢望，對很多香港市民來說，其實是失望。
Many Hong Kong people do not wish to get involved in politics . They wish to live well and eat well . But over these four months it has been a wild hope to me
所以，我很希望特區政府盡快想多些方法止暴制亂，令香港回復寧靜。
To many people of Hong Kong there is in fact only disappointment . Hence I very much hope that the SAR Government will expeditiously come up with more solutions to stop violence and curb disorder thereby restoring peace in Hong Kong
主席，因應2019-2020年度財政預算案的建議，《2019年稅務條例草案》在今年3月刊憲，提出一次性寬免2018-2019課稅年度75%的薪俸稅、個人入息課稅及利得稅，每宗個案以2萬元為上限。
President in pursuance of the proposal set out in the 2019 - 2020 Budget the Inland Revenue Amendment Bill 2019 the Bill was gazetted in March this year with a proposed 75 % reduction of salaries tax tax under personal assessment and profits tax for the year of assessment 2018 - 2019 subject to a ceiling of 20,000 per case
至今年8月15日，財政司司長陳茂波宣布，因應香港嚴峻的經濟形勢，推出一系列支援企業和市民的措施，當中包括將上述預算案建議的寬減比率由75%提升至100%，每宗個案的上限維持在2萬元。
On 15 August this year Financial Secretary Paul CHAN announced a package of support measures for enterprises and the public to counter the severe economic environment of Hong Kong . One of the measures seeks to increase the tax reduction proposed in the aforesaid Budget from 75 % to 100 % while retaining the ceiling of 20,000 per case
估計有143萬名納稅人或企業受惠，可額外節省合共18億4,000萬元稅款。
About 1.43 million taxpayers will benefit from a further saving of 1.84 billion
特區政府自2011-2012課稅年度起，每個年度均就薪俸稅、個人入息課稅及利得稅提供稅務扣減。
Since year of assessment 2011 - 2012 the Special Administrative Region SAR Government has provided reductions of salaries tax tax under personal assessment and profits tax every year
我認為特區政府已正面回應了中產階級的訴求。
That I think is a positive response to the aspirations of the middle class by the SAR Government
政府今年採取新做法，政策"成熟一項推一項"。
This year the Government has adopted the new approach of launching initiatives once they are ready
預算案原本建議75%寬免比率，但基於經濟情況，財政司司長於8月宣布將相關比率由75%調高至100%，並藉着今次對《條例草案》提出修訂加以落實，這做法是可取的。
A tax reduction of 75 % was originally proposed in the Budget . However in light of the economic conditions the Financial Secretary announced in August an increase in the reduction from 75 % to 100 % while rightly implementing the proposal through an amendment to the Bill
目前經濟狀況嚴峻，本地方面，示威浪潮持續，激進暴力行為未見減退跡象。
The current economic condition is dire . On the domestic front the wave of protests persists with radical and violent acts showing no signs of abating
對外方面，香港成為中美貿易戰的棋子，美國對中國產品徵收的關稅預料會維持一段時間。
On the external front Hong Kong has become a pawn in the trade war between China and the United States . The tariffs imposed by the United States on Chinese goods are expected to stand for some time
主席，如情況持續，未見改善，香港將有近兩成企業支撐不住，在今年年底倒閉。
President if the situation continues with no visible improvement nearly 20 % of the enterprises in Hong Kong will be pulled under and go out of business by the end of the year
政府的稅務寬免措施的確有助中產住戶、專業人士和錄得微利的中小企。
The tax concession measures of the Government are indeed helpful to middle - class households professionals as well as small and medium enterprises SMEs with minimal profits
正如香港經濟民生聯盟在回應行政長官施政報告時指出，除了財政司司長較早前提出的企業支援措施外，政府應進一步推出針對個別業界的支援措施。
Just as the Business and Professionals Alliance for Hong Kong BPA has pointed out in its response to the Chief Executives Policy Address apart from the measures put forth by the Financial Secretary earlier on to support enterprises the Government should further roll out support measures that target at specific industries
財政司司長在星期一宣布第三輪支援企業措施，包括燃料和檢驗費補貼、擴大政府場地的租金寬免範圍等。
On Monday the Financial Secretary announced a third round of measures to support enterprises which include fuel and survey fee subsidies and an extension of the coverage of rental concession of government venues
在支援中小企方面，除了稅務寬減，我希望政府容許暫緩繳付暫繳利得稅或容許免息分期付款，以減輕中小企業的負擔。
In respect of supporting SMEs we hope that in addition to the tax reduction the Government will allow the holding over of provisional profits tax or payment in interest - free instalments so as to alleviate the burden on SMEs
同時，政府亦應考慮調低法團的標準利得稅率。
Meanwhile the Government should consider lowering the standard profits tax rate applicable to corporations
其實大家也看到，相比鄰近地 區，香港近年在營商環境上的優勢逐漸收窄。
It is indeed obvious to all that in terms of business environment Hong Kongs advantage over its neighbours has been gradually narrowing in recent years
主席，在近日的反修例風波中，經常聽到"攬炒"二字。
President the phrase burning together has been used widely in the recent controversy over the extradition law amendment
無論"攬炒"的目的和手段為何，正如特首所言，其實是玉石俱焚，對大家毫無好處。
No matter what means are employed and what ends are to be achieved burning together as the Chief Executive has stated is actually the pursuit of mutual destruction which would do no good to all
暴力分子策動"攬炒"，首當其衝的是旅遊業、零售業、酒店業、餐飲業、娛樂業及物流業。
As violent individuals instigate their plots of burning together the tourism industry the retail sector hotels restaurants the entertainment business and the logistics industry are bearing the brunt
商界朋友向我反映，上述行業的生意平均減少三成至五成。
My friends in the business sector have relayed to me that the aforesaid industries have suffered a 30 % to 50 % drop in business on average
這些行業的邊際利潤本已微薄，難以承受生意如此大幅地回落，有些公司已相繼結業。
With narrow profit margins to begin with these industries can hardly withstand such a dramatic drop in business . Some companies have already gone out of business
"攬炒"亦開始對基層市民產生負面影響，如情況在短期內無法改善，無論推出甚麼稅務寬免措施，市民也無法受惠，因為他們根本沒有收入，何來納稅？
The negative impacts of burning together have begun to spread to the grass roots as well . If there is no improvement in the situation in the short term the public will not benefit from tax reduction measures in whatever forms they are implemented . For what need would they have of paying taxes if they have no income in the first place?
如此一來，不同意見、觀點可以和平碰撞，透過商議找到最大公約數，在理性的政治妥協智慧下最終讓不同觀點達致共識，這是最好的。
For that is how different ideas and viewpoints can interact peacefully a common denominator can be found through discussions and a consensus of different views can ultimately be reached through the rational political wisdom of compromise which is the best outcome
如大家不尊重對方的看法，便等於抹煞言論自由，破壞我們得來不易的核心價值。
A lack of respect for opposing viewpoints is essentially a scorn against free speech and a blow to our hard - fought core values
香港經濟的下行壓力顯著，中小企近年面對各方面的經營困難，在貸款融資方面的壓力尤為巨大。
The downward pressure on Hong Kong economy is palpable . SMEs have been grappling with all sorts of operational difficulties in recent years not least with the pressure on the loan financing front
特區政府在8月宣布推出一系列支援中小企的措施，包括延長中小企融資擔保計劃下特別優惠措施的償還本金期，以及推出九成信貸擔保產品，提供最高600萬元貸款，還款期長達5年，並豁免企業最少具1年營運經驗的要求，亦無須提供經審計的財務文件，實有助鼓勵創業人士及中小企申請，以取得營運資金。
In August the SAR Government announced a series of measures to support SMEs including extending the period of principal repayment for the special concessionary measure under the SME Financing Guarantee Scheme and launching a new 90 % Loan Guarantee Product which offers as much as 6 million of loan guarantee for up to five years . The new product also lifts the requirements on one years minimum operation experience and submission of audited financial statements of applicants which should help invite applications from entrepreneurs and SMEs in need of working capital
不少企業均表示有興趣，但對申請存有疑問，亦憂慮申請需時。
While quite a few enterprises have expressed interest in the product they have queries about the application and concerns over protracted processing
作為工業界的代表，我當然希望這類資助計劃能盡量簡化程序，無須申請人"交論文"，亦希望更多企業能成功申請貸款。
As a representative of the industrial sector I certainly hope that the procedures of such subsidy schemes can be streamlined by all means thus sparing applicants the trouble of submitting theses . I also hope that more enterprises will succeed in their loan applications
另一方面，對於商界過去經常面對俗稱"錢不過界"的規限，即是說政府很多資助項目只適用於本港業務，海外業務無法受惠。
Moreover the business sector has often been confronted with the so - called money cannot cross the border restriction . This means that many government subsidies are applicable only to local business with overseas business being left out
我認為政府應拆牆鬆綁，全面考慮香港企業的優勢，幫助中小企"走出去"，開拓"一帶一路"和粵港澳大灣區建設的新機遇。
I think the Government should help SMEs go global by removing encumbrances taking a comprehensive look at the competitive edge of Hong Kong enterprises and developing the new opportunities presented by the Belt and Road Initiative and the development of the Guangdong - Hong Kong - Macao Greater Bay Area
香港經濟正處於內外夾擊的下行期，部分中小企可能正處於當風位置，財政司司長就形容，這場風暴恐怕比8號或10號風球更猛烈，形勢相當嚴峻。
Hong Kong economy is now in the middle of a downturn subjected to internal and external challenges . Some SMEs may find themselves caught in the direct path of the storm . The Financial Secretary has warned about the severity of the situation likening it to a crisis more ferocious than a Signal No
因此，我希望政府繼續關注工商界經營上的困難，並適時推出更多支援措施，協助本港企業渡過難關。
8 or No . 10 typhoon . Hence I hope the Government will pay continued attention to the operational difficulties of the business sector rolling out more support measures timely to help Hong Kong enterprises ride out the storm
香港早應設法讓產業多元化，鼓勵高端並可回流香港的第一產業即工業回流香港。
It is past time for Hong Kong to find ways to diversify its industries and incentivize the high - end operators of the primary industry to return to Hong Kong if it is feasible to do so
那麼服務業一旦下行，如今天般面對巨大壓力，則仍有第一、第二產業支撐香港經濟。
Granting this even if the service industry declines just like today when it is under tremendous pressure there will still be the primary and secondary industries to prop up Hong Kong economy
希望政府能聆聽我的意見。
I hope the Government will heed my views
本會現在成為全體委員會，審議《2019年稅務條例草案》。
Council now becomes committee of the whole Council to consider the Inland Revenue Amendment Bill 2019
委員已獲通知，全體委員會會合併辯論各項條文及修正案。
Members have been informed that the committee
財經事務及庫務局局長會動議他的兩項修正案： 第一項修正案旨在修正第5條； 第二項修正案旨在對詳題作相應修訂。
The Secretary for Financial Services and the Treasury will move his two amendments the first amendment seeks to amend clause 5; the second amendment seeks to make consequent amendment to the long title
財政司司長在今年初公布的財政預算案中，建議一次性寬減2018-2019課稅年度75%薪俸稅、個人入息課稅及利得稅，每宗個案上限為2萬元，以減輕納稅人負擔。
In the Budget presented earlier this year the Financial Secretary proposed one - off reductions in salaries tax tax under personal assessment and profits tax for the year of assessment 2018 - 2019 by 75 % subject to a ceiling of 20,000 per case with a view to relieving taxpayers burden
今年8月，鑒於香港當前經濟情況，財政司司長再進一步將75%的寬減百分比提升至100%，上限仍然維持於2萬元，預計有143萬名納稅人或企業受惠，能額外節省約18億4,000萬元稅款。
In August this year in the light of the prevailing economic conditions in Hong Kong the Financial Secretary further increased the percentage rate of tax reductions from 75 % to 100 % while retaining the ceiling of 20,000 per case . About 1.43 million taxpayers or enterprises are expected to benefit from a further saving of 1.84 million in tax payment
作為短期的紓困措施，我對此表示歡迎和支持。
I welcome and support it as a short - term relief measure
事實上，這些紓困措施於香港而言是迫切需要的。
In fact such relief measures are critical and badly needed by Hong Kong
香港經濟環境正面臨巨大挑戰，當中有幾項因素。
The economy of Hong Kong is facing an enormous challenge in which several factors are at play
第一個因素是中美貿易摩擦，香港位處其中，一定會受到影響。
The first factor is the trade conflict between China and the United States . Caught in the midst of it Hong Kong has definitely been affected
香港示威衝突持續數月，這些影響並非一時三刻能夠解決。
Protests have persisted in Hong Kong for the last several months the effects of which cannot be resolved within a short period of time
不同國家和地區向香港發出旅遊警示，對我們的旅遊業及飲食業均造成嚴重打擊。
Various countries and regions have issued travel warnings against Hong Kong which have dealt a severe blow to our tourism and catering industries
香港市民在星期六、日更是不敢外出，寧願留在家中或較安全的地方。
On Saturdays and Sundays people dare not go out and would rather stay home or at relatively safe places
我們的旅遊業、服務業、零售業、飲食業等養活不少"打工仔"的重要行業均受到嚴重影響。
Our tourism service retail and catering industries which are crucial industries that support the living of many wage earners have all been seriously affected
不少"打工仔"現時可能已在放無薪假，甚至已被裁員。
A lot of wage earners have probably been put on no - pay leave now or have even been laid off
若要恢復旅客或市民的信心， 我相信需時甚久。
I believe it will take a long time to restore the confidence of tourists or people
我甚至可以預期香港經濟前景或全球經濟前景均不太樂觀，所以這些紓困措施的確很迫切。
I can even foresee that the economic prospect of Hong Kong or the world is not at all bright and so such relief measures are indeed urgent
然而，要知道香港的生活成本非常高，租金高昂並非甚麼新鮮事，供養子女的經濟壓力也十分大。
However we ought to know that the living cost in Hong Kong is very high and that high rents are not fresh news while the financial pressure of supporting children is tremendous
調整稅務寬減的百分比及稅制，目的當然是惠民紓困。
The purpose of adjusting the tax concession percentage rate and the tax regime is certainly to relieve peoples hardship
但是，單單調整稅務寬減百分比並不足夠，政府應該多管齊下，推出更多配套措施，特別是在現時的經濟環境下。
Nonetheless a mere adjustment in the concession rate is not enough . The Government should adopt a multi - pronged approach and introduce more matching measures particularly in such an economic environment today
可幸，政府沒有視而不見，也有做到一些工夫。
Fortunately the Government has not turned a blind eye to it and has undertaken some work
"撐企業"、"保就業"的措施包括豁免27項政府收費12個月，以及政府土地租約的租金減半6個月等；而"紓民困"的措施包括綜合社會保障援助、長者生活津貼、在職家庭津貼等多項津貼額外發放1個月的標準金額；公屋較低收入租戶免租1個月；關愛基金為"N無人士"提供一次過生活津貼；電力住宅用戶一次性2,000元的電費補貼；向幼稚園及中小學生發放每人2,500元津貼等。
Measures to support enterprises and safeguard jobs include waiving 27 groups of government fees and charges for 12 months and reducing the rental for tenancies of Government land for six months . And measures to relieve peoples burden include granting an additional one - month standard payment of a number of allowances such as CSSA the Old Age Allowance and the Working Family Allowance offering one - month rental exemption to lower income tenants living in public rental housing inviting the Community Care Fund to provide a one - off living subsidy for the N have - nots giving a one - off electricity charge subsidy of 2,000 to each residential electricity account and providing a subsidy of 2,500 per head for kindergarten primary and secondary students
不過，現時社會及經濟環境不知何時才會好轉，中小企及市民需要極長期面對如此低迷的經濟情況。
That said it is unknown when the social and economic conditions will improve; SMEs and people may have to face such an economic downturn for a very long time
因此，我們認為政府可以延長及加大有關措施。
For this reason we consider that the Government can prolong and strengthen the measures
這不單會為市民打下強心針，亦顯示政府願意與市民共渡難關。
It will not only give the people a boost but also demonstrate the Governments willingness to weather the hard times with them
我相信沒有人想經常要求一些紓困措施或申領政府的津貼。
I believe no one wants to often ask for some relief measures or claim government allowances
所以，政府應該針對這些情況制訂及實行措施。
Therefore the Government should formulate and implement measures to address such a situation
雖然香港過去一直領先，但有其他地方比我們做得好時，我們就必須承認和反思。
Even though Hong Kong was in the lead in the past but when other places have done better than us we must admit it and engage in soul - searching
因此，我希望政府經歷這數個月或可能更長時間的社會衝擊之後，除了應該紓解民困，亦有責任盡快平亂。
For this reason I hope the Government after experiencing the social unrest in these several months or perhaps a longer time would take up the duty to quell the unrest as soon as possible in addition to relieving peoples hardship
當然，單是平亂並不足夠，應該把握今次的機會，在社會進行一次大改革，包括針對公務員的思維和行政方式及架床疊屋的政策進行改革。
Of course quelling the unrest per se does not suffice . It should seize the opportunity to undertake a major reform in society including a reform directed at civil servants mindset and administrative practices and the duplication and redundancy of policies
我希望政府能夠痛定思痛，進行一次大改革。
I hope the Government can draw a good lesson from such bitter experiences and carry out a major reform
不過，在中美貿易摩擦不斷升溫和全球局勢持續緊張的情況下，本港的出口數據已經連月下跌，加上近數月社會暴亂，嚴重影響社會安寧，近30個國家對本港發出不同程度的旅遊警示，亦大大打擊本港的各行各業，特別是旅遊、零售和餐飲業，影響數以萬計的"打工仔"生計。
Nonetheless due to the escalating trade disputes between China and the United States and the increasingly tense global situation exports have been on the decline for several months . Moreover the social disorder in the past few months has seriously disrupted the peace in society prompting nearly 30 countries to issue various levels of travel alerts about visiting Hong Kong . This has caused serious impacts on the business of various trades and industries particularly the tourism industry the retail industry and the catering industry affecting the livelihood of tens of thousands of wage earners
稍後，特區政府將公布第三季本地生產總值，外界一般預料表現未如理想，本港經濟很大機會陷入技術性衰退。
Later in the week the Government will announce the Gross Domestic Product GDP for the third quarter of this year and it is generally expected to be less than desirable and the economy of Hong Kong will highly likely slip into a technical recession
政府經常說在利得稅方面，2018-2019課稅年度已開始實施利得稅兩級制，即法團及非法團業務的首200萬元應評利得稅稅率分別為8.25%和7.5%，而超過200萬元的應評稅稅率則分別為16.5%和15%，實施利得稅兩級制會令政府稅收每年減少約58億元，相等於2016-2017課稅年度利得稅收入總額僅4%。
Besides the amount of tax concession on profits tax involved is less than 3 billion . Enterprises in Hong Kong SMEs in particular are prone to be affected by economic fluctuations so the Government needs to step up its effort suitably to render assistance . The Government often says that in terms of profits tax a two - tiered profits tax rates regime was implemented starting from 2018 - 2019 year of assessment which means the profits tax rates for the first 2 million assessable profits are 8.25 % for corporations and 7.5 % for unincorporated businesses respectively whereas the rate for assessable profits exceeding 2 million is 16.5 % for corporations and 15 % for unincorporated businesses
可是，對比政府於2017-2018及2018-2019兩個課稅年度的利得稅實際收入，分別高達1,391億元和1,666億元，以及2019-2020課稅年度的預測收入是1,596億元，利得稅的稅務寬減就顯得特別吝嗇。
The implementation of the two - tiered profits tax rates regime has resulted in annual revenue forgone of around 5.8 billion which equals to only 4 % of the overall revenue from profits tax of the year of assessment 2016 - 2017 . However compared with government revenue generated from profits tax for the two years of assessment of 2017 - 2018 and 2018 - 2019 which is as much as 139.1 billion and 166.6 billion respectively and also the projected revenue for the year of assessment of 2019 - 2020 of 159.6 billion the tax reduction for profits tax seems particularly mean
我明白到在相關的法案委員會討論期間，有同事曾經質疑，政府是否需要繼續向法團和非法團業務提供一次性的利得稅扣減，因為須繳付利得稅的企業有賺取利潤，很多中小企可能沒有太多利潤，甚至出現虧損，而無法受惠於預算案的稅務寬減措施。
I understand that during the discussion in the relevant Bills Committee some colleagues had queried whether or not it is necessary for the Government to continue to provide one - off reduction on profits tax for enterprises required to pay profits tax are actually making profits whereas many SMEs which are not making much in profit or even suffering losses will not be able to benefit from the tax reduction measures proposed in the Budget
過去，社會上亦有 意見質疑政府是否需要繼續向法團和非法團業務提供一次性的利得稅扣減。
In the past the community had queried whether or not the Government needed to continue to provide one - off reduction on profits tax to corporations and unincorporated businesses
須知道，香港有33萬多間中小企遍及各行各業，為勞動市場創造大量就業機會，一直是推動本港經濟發展的中流砥柱。
We have to know that there are 330 000 SMEs in Hong Kong operating in various trades and industries providing a large number of employment opportunities in the labour market and they have all along been the mainstay giving impetus to the economic development of Hong Kong
經濟好景時，中小企對香港本地生產總值貢獻良多，它們都是胼手胝足地經營業務，未到年度結餘，賺蝕也說不準，更隨時會因為外圍環境突變而蝕盡全年經營所得。
When the economy is on an upturn SMEs have contributed considerably to the GDP of Hong Kong . They have been toiling hard to run their business and they can hardly tell whether they will reap profits or suffer losses till the year end for they have every chance to lose all they have earned during the year due to a sudden change in the external environment
其實，政府在考慮利得稅寬減措施方面，可以作出適當調整，幫助香港把握作為粵港澳大灣區內企業的國際業務總部及財資中心，以及"一帶一路"沿線地區的商機。
In fact in considering concession measures on profits tax the Government may make appropriate adjustments to facilitate Hong Kong in seizing the business opportunities of being the headquarters of international businesses and the treasury centre in the Guangdong - Hong Kong - Macao Greater Bay Area as well as a region along the Belt and Road
舉例來說，當局可以考慮引入地區總部稅務優惠，使到符合資格地區總部的合資格地區總部活動收入，享有優惠的利得稅稅率，從而鼓勵更多跨國企業在香港設立地區總部及財資中心。
For instance the authorities may consider introducing tax concessions on regional headquarters so that income from eligible regional headquarters activities of eligible regional headquarters will be entitled to a concessionary profits tax rate . This will encourage more multinational corporations to set up their regional headquarters and treasury centres in Hong Kong
又正 在協助相關政策局研究有關特定行業，例如保險業和船舶租賃業務的稅務措施，這方面的工作方向可謂正確。
BTPU has also been assisting some Policy Bureaux in studying tax measures relevant to specific sectors such as the insurance industry and ship leasing business . The work in this direction is said to be correct
主席，我認為政府有需要全面審視本港稅制。
President in my opinion the Government needs to conduct a comprehensive examination of the tax regime in Hong Kong
去年本港先後通過不少於8項有關《稅務條例》的修訂，數量幾乎是近年之冠。
Last year at least eight amendments concerning IRO were passed one after another and the number of amendments passed is nearly the largest in recent years
不過，與其對《稅務條例》進行零零碎碎的修訂，政府應該把握現時財政狀況比較穩健的時機，重新全盤檢視目前稅制，並積極制訂一套具制度性和結構性的改良方案。
Yet instead of making amendments in such a piecemeal manner should not the Government seize this opportunity when the financial status of the Government is relatively stable and healthy to re - examine the current tax regime comprehensively and make proactive efforts to formulate an enhanced systematic and structural approach
在制訂的過程中，必須開誠布公，發表研究報告，並與社會各界一起集思廣益，讓市民參與其中，從而使到方案得到社會最大的公約數，為香港迎接未來的種種機遇，以及應付各方面的挑戰，奠下堅實的基礎。
The process of formulation must be open and carried out in a sincere manner whereas the study report must be published . It should draw on the collective wisdom of various sectors of society and allow public engagement so that the proposals will achieve the highest common factor in society laying a solid foundation for Hong Kong to meet the various opportunities in the future and rise up to the challenges on all fronts