Borrison/hk-legicost huggingface dataset:
主席，你認為我說得太遙遠，不要緊，我很快便完結。
Chairman you may think that I am deviating too far from the question but it does not matter because my speech is drawing to a close
不知財務報表的內容便胡亂推猜帳目，指中小企少交稅款，這些我覺得不合理。
They did not understand what have really been reported in the financial statements submitted but have made arbitrary judgment on the accounts and concluded that SMEs has paid less in tax and I consider this unreasonable
梁耀忠議員剛才引述不知梁國雄議員或是其他議員的說話，表示盈利100元要繳稅3元多，但我計算出來不是這樣子的，盈利100元，通過這條方程式乘20%是20元，再乘8.25%只有1.65元，即如果根據這條方程式來推算。
Just now Mr LEUNG Yiu - chung has quoted Mr LEUNG Kwok - hung or another Member as saying that a tax of 3 or so will be payable for a profit of 100 . However my computation result is different . According to the formula we should multiply 100 by 20 % which is 20
所以，主席，我今節會針對第14J1條，討論究竟經修訂後，向飛機出租商和飛機租賃管理商徵稅8.25%的做法是否恰當。
This 20 should then be multiplied by 8.25 % . Thus the projected tax payment for a profit of 100 is only 1.65 in accordance with the formula . Chairman in this session I will focus on clause 14J1 to discuss the appropriateness of the amendment of taxing aircraft lessors and aircraft leasing managers at a rate of 8.25 %
當局今次建議向飛機租賃管理商和飛機出租商提供的稅務優惠，稅率是8.25%，為一般稅率16.5%的一半。
The authorities current proposal is to give tax concessions to aircraft leasing managers and aircraft lessors at a rate of 8.25 % which is half of the prevailing tax rate
當局提出的理由是，愛爾蘭針對飛機租賃業的企業稅率是12.5%；新加坡更低至5%，因此，很多飛機租賃商均選擇落腳愛爾蘭和新加坡。
The authorities have explained that many aircraft leasing operators opted to establish their bases in Ireland and Singapore as the corporate tax rate applicable to aircraft leasing operators is 12.5 % in Ireland and even as low as 5 % in Singapore
當局認為，既然香港的稅率比這些地方高，政府便要進一步下調針對飛機出租商和飛機租賃管理商的稅率，至目前修正案提出的8.25%，希望吸引他們來港開設總部，以賺取稅收。
In comparison Hong Kong is charging a higher tax rate . The authorities thus believe that the city should further reduce its tax rate to 8.25 % as proposed in the current amendment for aircraft lessors and aircraft leasing managers in a bid to attract them to establish their headquarters here to generate tax revenue
政府說，這些原本不是我們口袋裏的錢，所以這個稅率的高低，並不是我們大贈送，而是賺到多少，便是多少。
According to the Government the revenue so generated is originally not in our pockets so whatever the tax rate is it should not be regarded as the offering of a big gift . Rather it is an additional revenue income we earn as much as we can
當局認為，將稅率降至8.25%，便可以吸引飛機租賃商來港，可是，愛爾蘭和新加坡又會否坐以待斃呢？
The authorities think that a simple tax cut to 8.25 % is sufficient to attract aircraft leasing operators to Hong Kong . But do you think Ireland and Singapore will sit and await their doom?
現時全世界十大龍頭的飛機租賃商，有5間設於愛爾蘭，並且管理6,000架飛機，佔全球55%。
Among the world top ten aircraft leasing operators five are established in Ireland . The five heavyweights manage a total of 6 000 aircraft accounting for a market share of 55 % . Hong Kong has shown a great ambition eyeing to ultimately snatch an 18 % share in the aircraft leasing market
政府相當雄心壯志，認為最終可搶走18%市場份額，這是否假定別人會停下來，不會減稅或採取相應措施，以重奪領導地位呢？
But is this forecast made on the premise that its competitors would not hit back making retaliating tax cut or other measures to regain their market leadership?
如果成效不彰，是代表所訂稅率不夠低，還是其他配套措施不足，以致今天通過這項修正案，也無法達到政府的修法原意呢？
If the origin intent could not be met even after the passage of the Governments amendment is the ineffectiveness of the proposal attributable to the insufficient tax cut or the inadequate support measures?
即在通過修正案3年、5年後如果看到市場環境改變、看到有成效或成效不彰，又會否再次提出修正案呢？
What I mean is if the Government would once again propose amendments three or five years after the passage of this amendment when there are changes in the market environment and when it has some idea of the effectiveness of the current measures
我認為我的懷疑是合理的。
I think there are grounds for being suspicious
我沒有說這是壞先例或好先例，當然，當局說計完方程式後，即使少收一些，甚至補貼正如我們通過亞投行的邏輯一樣不 要理會，總之長遠利益非常多，還有創造就業機會等間接再間接的利益，當局說完之後，大家只有相信。
I do not say the precedent is good or bad . Anyway the authorities have told us that there is no need to pay attention to the reduced revenue income or possible provision of subsidies after applying the formula as we are set to be tremendously benefited in the long run including the indirectly indirect benefits of creating job opportunities and so on―the same logic it has pursued in the passage of the Asian Infrastructure Investment Bank issue . We can only trust what the authorities have said
我們看回一些實際數字，其實飛機租賃業是一個頗賺錢的行業，當然，買一架飛機需要很大的投資。
Let us look into some actual figures . The aircraft leasing industry is indeed quite profitable though the purchase of an aircraft also involves huge investment
例如香港兩間上市的飛機租賃商，也是中國內地大財團的子公司，每年盈利高達10億元。
In Hong Kong for example the annual profits of the two local listed aircraft leasing operators both subsidiaries of large consortia in Mainland China are as high as 1 billion
如外地希望爭取這塊"肉"而減稅以作競爭，那麼，政府是否要檢視香港所有新興行業、發展中行業或倒退中的行業，檢視因為其他地方的稅務優惠而處於困難的行業，並提供同樣的調節措施呢？
So in case overseas markets introduce a tax cut to compete for this piece of meat would the Government conduct a review of all local industries which are facing difficulties as a result of tax concessions measures introduced in other places including emerging developing and declining industries and to introduce the same adjustment measures for them?
此外，我最後想特別提出一個問題。法案委員會報告顯示，委員其實也提出了一個很相關問題：一旦實施這個稅制，相關的環境及空運基建成本，會否超過吸引來香港發展飛機租賃業務所帶來的經濟效益呢？
One last question that I particularly wish to raise is whether the environmental and air transport infrastructure costs associated with the implementation of the tax regime may outweigh the economic benefits from the aircraft leasing business that may be attracted to Hong Kong . In fact according to the Bills Committee report a similar question had also been raised in the meeting
這方面已曾提及，即本來無一物，多一毛錢便一毛錢；但政府說"關於條例草案實施後將會在香港進行交易的飛機租賃業務中的飛機的擁有權，當局並無這方面的資料"，當然沒有，因為政府也不知道會吸引多少公司來香港註冊，他們會購買多少飛機或投放多少在香港。
Yet the Government said [T]here is no information on the ownership of such aircraft in the aircraft leasing business that would be transacted in Hong Kong following the implementation of the Bill . Of course it does not have such information . The Government is uncertain how many companies the proposal would attract to register in Hong Kong
政府接着說："如有飛機停靠香港，有關的飛機營運商須繳付機場費用"當然不能免費"此舉有助抵銷機場運作成本"，這是指日常運作成本，而不是我們又要因此增加一些基建或交通設施等的成本。
Whether at the end of the day we will make a breakeven or if the costs outweigh the benefits? . The Government continued to say where an aircraft calls at Hong Kong the aircraft operators would need to pay airport charges―of course the service cannot be provided free of charge―which would help offset the cost of airport operation . What the Government refers to is the day - to - day operating costs not the costs for the provision of additional infrastructure or transport facilities arising from the proposal
我可以回答海上貨運業一定會，船一定是下一步會做的。
I can answer this question . The maritime cargo carriage sector will surely do so and vessels will definitely be the next to enjoy the tax cut
至於他提出的那條方程式，我則沒有研究，會令香港得益多少，而成本方面亦無法計算，所以政府只回答："在考慮應否為另一行業設立新稅務優惠制度時，會把有關行業的需要、對政府收入的影響及可為整個社會帶來的裨益等因素納入考慮之列"，這亦是答了等於沒有答。
In respect of the formula he has mentioned I have not gone into it to study how much Hong Kong will benefit from it . It is also hard to calculate the relevant costs . Hence the Government said in its reply The Administration would take into account the needs of the sector concerned and the impact on public revenue and the possible benefits to the society as a whole among other factors in considering whether a new tax concession regime should be set up for another sector
我今次問關於飛機租賃的問題政府也無法回答，只說下次就其他方面提出新措施時會再作計算，不過我的發言已有點離題了，我留待三讀有需要時再發言。
It seems as though it has not answered the question . Being unable even to answer my question on the aircraft leasing the Government only said it would consider again when it proposes new initiative for another sector . Nevertheless I have digressed a little from the subject and I will speak again where necessary during the Third Reading of the Bill
主席，我動議二讀新訂的第5A條，以在《稅務條例》第16條中引入反濫用條文，避免透過與有關連者進行的飛機租賃交易來達致稅務的套利。
Chairman I move the Second Reading of the new clause 5A which seeks to introduce provisions to section 16 of the Inland Revenue Ordinance in order to prevent abuses and possible taxation arbitrage in any aircraft leasing transaction which is conducted through a connected person
舉例來說，若某香港飛機營運商，即承租者向可根據新的稅務制度享有利得稅稅率寬減一半的有關連合資格飛機出租商，或合資格飛機租賃管理商，支付一筆費用，無論是否直接或透過中間人支付，該香港飛機營運商在計算其應評稅利潤時，可以扣減的款額，需參照該合資格飛機出租商或合資格飛機租賃管理商少付的稅款作出調整。
For instance if a Hong Kong aircraft operator the lessee makes a payment to a qualifying aircraft lessor or qualifying aircraft leasing manager who is entitled to enjoy the 50 % concession of the prevailing profits tax rate under the new tax regime whether directly or through an interposed person then when the Hong Kong aircraft operator is computing the amount of deduction of its assessable profits adjustment should be made with reference to the qualifying aircraft lessors or qualifying aircraft leasing managers underpayment of tax
主席，法案委員會支持上述的修正案，我謹此陳辭。
Chairman the Bills Committee supports the above amendments I so submit
因為它是針對飛機營運商及有關連的飛機出租商或租賃管理商作出的避稅安排，如果沒有第5A條，即是說如果它支付給一間有關連的飛機出租商後，如果該出租商又可以在我們建議的稅務安排下獲得半額稅務寬免，而這間香港航空公司本身又可以透過其他安排，得到租金全數扣減，當中就會出現避稅的可能性。
Since we are talking about tax avoidance arrangements made for aircraft operators and connected aircraft lessors or leasing managers in the absence of clause 5A tax avoidance will become possible if the sum concerned is paid to a connected aircraft lessor the lessor is eligible for the half rate concession under the proposed tax regime and the airline company concerned in Hong Kong can enjoy a waiver of the total lease payment through other arrangements
所以，加入這項條文，正正可以杜絕這空間，便與議員剛才所針對的問題沒有關係。
Therefore with the addition of the new clause the above loophole can be plugged and it actually has nothing to do with the issues raised by Members just now
當然，議員針對的問題，根本上在之前多次辯論中亦已經提出過，他們基本上便是不支持有關稅務安排，就此，我便是難以說服他們的，因為我們已經清楚指明有關稅務安排的目的為何。
Such issues have in fact been raised in the previous debate sessions and Members who brought them up are basically against the proposed tax regime . In this connection I find it hard to convince them because we have already explained very clearly the objectives of the proposed tax regime
此外，有關內容並非停在這裏，在第2款中亦特別就第1款提到的有關連者、相聯法團及相聯者的定義再作進一步的說明。
It should also be noted that the elaboration does not end here and further explanation is specifically given in subsection 2 of the same section for the definitions of connected person associated corporation and associate in subsection 1
主席，我在此便不詳細說了，但確實是有一些相當清晰的表述，而它正正是要說清楚這一點，不想將來某些公司會利用與它有關連的人士或機構，通過某些行為作出避稅行為。
Chairman I will not go into the details here but some very clear illustrations have indeed been given to provide expressly that a company could not make use of persons or corporations connected with that company to engage in tax avoidance practices through certain arrangements
主席，我還想回應一點，有議員認為凡是在香港註冊的公司，就可能會利用《條例草案》避稅。
Chairman I would also like to respond to one more point . Some Members consider that it would be possible for any companies registered in Hong Kong to take advantage of the Bill and engage in tax avoidance practices
如果我們界定在香港進行的離岸飛機租賃活動，而又可以享用現時建議的特別稅務安排，當中也有一個前提，就是要確保這些活動是在香港實質地進行，包括出租商或管理商的中央管理及控制，以及產生合資格利潤的活動亦需要實質在香港進行，才可以得到稅務優惠。
In order to make it possible to include offshore aircraft leasing activities conducted in Hong Kong under the proposed tax regime a premise is adopted to ensure that such activities are conducted substantively in Hong Kong . The proposed tax concessions would thus only apply to lessors and managers which are corporations with central management and control in Hong Kong and the activities that produce its qualifying profits should also be carried out substantively in Hong Kong
所以，屆時稅務局是會審視它們是否在香港設立辦事處、聘請員工的情況、商業活動，例如評估飛機的投資、籌集資金、採購飛機及徵求租賃等，也是需要在香港進行。
Therefore the Inland Revenue Department would conduct an analysis to determine whether such corporations have set up offices in Hong Kong how many employees they have employed and what commercial activities they have carried out . For example there should be substantial business presence in Hong Kong such as assessing their investment on aircraft project financing procurement of aircraft solicitation of leases and so on
所以，亦等於它不可以單靠在香港成立一間空殼公司，然後便可以得到這些稅務優惠。
Hence such corporations would not be eligible for the proposed tax concessions simply by establishing a shell company in Hong Kong
關於一些政策的問題，本來在恢復二讀辯論時，我們也已一一作出解釋，不過有些議員仍就某些問題提出質疑，所以，主席，請你容許我很簡單地解釋。
Concerning some questions about the policy during the resumption of Second Reading debate we responded to these questions one by one with our explanations . However some Members still put forward some queries on certain issues . Chairman I thus ask you to allow me to set the record straight with brief explanations
同一段亦提及，在這20年間，香港可以逐漸在全球飛機租賃市場取得約18%的份額，這並非大膽的假設，而是有所依據，至於有關職位增加的估算，亦是有根據的。
It is also mentioned in the same paragraph that Hong Kong could gradually capture up to about 18 % of aircraft leasing business in the global aircraft leasing market in 20 years time . We are not bringing up hypothesis ambitiously but there are some bases on which these figures are arrived including the projection of an increase in job opportunities
我們當然明白，為飛機租賃業務所提出的特別稅務安排確是一項突破，我在二讀的總結發言時已提過這一點。
We surely understand that the special taxation arrangement for aircraft leasing business is indeed a breakthrough and this has been mentioned in my concluding speech in the Second Reading of the Bill
第一，政府就飛機租賃業務作出一些稅務上的安排，以鼓勵這些活動進行，不等於香港會多了飛機升降，飛機升降量最主要視乎香港有多少客貨運的業務。
Firstly the taxation arrangement for aircraft leasing business is proposed by the Government to encourage these activities which does not mean that there will be more aircraft landing at and taking off from Hong Kong . The air traffic movements mainly depend on the amount of aviation operations for passenger and cargo flights in Hong Kong
香港國際機場並不會容許隨便用作停機場，香港國際機場的停機位是非常珍貴的，所以，每當有飛機載客或運貨到香港時，機場便要滿足客運和貨運方面的需要。
The Hong Kong International Airport will not allow arbitrary parking of aircraft as the parking spaces at the Hong Kong International Airport are very precious . Hence with the arrival of any passenger or cargo flight in Hong Kong our airport will have to satisfy the needs in passenger and cargo operations
因為該等公司不可像從事境內飛機租賃活動的公司般享有折舊的免稅額，而政府部門不打算就折舊的問題作出改動，因此，政府認為需要透過其他方式，吸引該等公司在香港經營飛機租賃業務。
This is because such organizations unlike companies engaged in onshore aircraft leasing activities are not entitled to the depreciation allowance and the government departments do not intend to make any changes to the depreciation arrangement . Hence the Government thinks that it is necessary to work through another channel in order to attract such companies to operate aircraft leasing business in Hong Kong
事實上，我記得在經濟發展事務委員會會議和法案委員會會議上，稅務局的同事曾因應議員的提問而作出回應和解釋。
As I recall during the meetings of the Panel on Economic Development and the Bills Committee colleagues from IRD have actually responded to Members questions with explanations
所以，在法案委員會上，政府的代表便曾告知委員，按照一些估計，實際稅率約為4%，並非如一些議員想象的只是略高於1%。
Hence at the Bills Committee meeting the representative of the Government told Members that according to some kind of estimation the actual tax rate was about 4 % and was not slightly higher than 1 % as envisaged by some Members
當然有關的稅務計算比較複雜，我難以在這裏很簡單地闡述，但事實上，在法案委員會的會議上，我們的同事已曾作出解釋。
The tax computation concerned is of course rather complicated and it is difficult for me to briefly explain here . But in fact at the Bills Committee meeting our colleagues have already given an explanation
在我們最初提出為從事離岸飛機租賃活動的公司而設的特別稅務安排時，如從事境內飛機租賃活動的公司覺得不公平，一定會提出反對，但當時它們沒有反對，亦認為繼續按照原來的稅務安排，可以扣除折舊免稅額，並沒有分別。
When we first introduced the taxation arrangement for companies engaged in offshore aircraft leasing activities if companies engaged in onshore aircraft leasing activities found it unfair they would have surely raised their opposition but they did not voice any opposition back then . Instead they thought that it did not make any difference to them as they could continue to obtain depreciation allowance according to the original tax regime
當然，議員最終會問：政府是否改變了原來的安排和計劃？
Of course Members may finally ask Has the Government changed its original arrangement and plan?
倘若其視香港為設有損害性稅務措施的地區，這便可能會損害我們的形象，包括國際金融中心的形象。
If it regards Hong Kong as a place with harmful taxation measures our image including the image as an international financial centre will be tarnished
正如一些議員所言，政府內部負責稅務政策的當然不獨是運輸及房屋局負責，還包括是財經事務及庫務局，就連財政司司長也有參與我們最後的討論和評估。
As mentioned by some Members in the Government the Policy Bureau or person responsible for tax policies is not the Transport and Housing Bureau alone but the Financial Services and the Treasury Bureau and even the Financial Secretary are also involved in our final discussion and assessment
所以，我們到法案委員會的審議後期才正式提出修訂，希望議員可以理解政府當時的處境。
Hence it was not until the final stage of scrutiny by the Bills Committee that we could formally put forward the amendments . I hope that Members can understand the situation of the Government at that time
經修正的第4及6條。
Clauses 4 and 6 as amended
我動議"本會採納此報告"的議案。
I think the question is agreed by a majority of the Members present . I declare the amendments passed
我現在向各位提出的待議議題是：保安局局長動議的議案，予以通過。
I now propose the question to you and that is That the motion moved by Secretary for Security be passed
主席，我謹動議二讀《2018年稅務條例草案》。
President I move the Second Reading of the Road Traffic Amendment Bill 2018 the Bill
我希望得到議員支持，盡快通過《條例草案》，以早日落實各項惠及納稅人的稅務寬減措施。
I hope Honourable Members will support and pass the Bill early to facilitate convenient operation for the trades whereas the authorities will make every effort to support to the Legislative Council in the scrutiny of the Bill
本會現在成為全體委員會，審議《2017年聯合國條例草案》。
I declare the motion passed . All the proceedings on the United Nations Amendment Bill 2017 have been concluded in committee of the whole Council
他聲稱商界完全無良，而特區政府似乎完全沒有向有需要的人士提供支援。
The Government said to the business sector Please help . Our local economy is now in difficulties
我請財經事務及庫務局局長發言及動議議案。
I call upon the Secretary for Financial Services and the Treasury to speak and move the motion
這項議案旨在申請臨時撥款，以便政府在2018年4月1日新財政年度開始至《2018年撥款條例》實施的一段期間，繼續獲得所需資源提供各項服務。
The purpose of this motion is to seek funds on account to enable the Government to continue to carry on its services between the start of the financial year on 1 April 2018 and the time when the Appropriation Ordinance 2018 comes into operation
這是沿用已久的必要程序，具體安排亦與近年一樣。
This is a long established and essential procedure . The specific arrangements also follow those of recent years
按照今年財政預算案的時間表，立法會將於2018年5月2日的會議上恢復《2018年撥款條例草案》的二讀辯論。
According to the Budget timetable this year the Legislative Council will resume the Second Reading debate of the Appropriation Bill 2018 at its meeting on 2 May 2018
因此，《2018年撥款條例》將不會於2018年5月初前實施。
As such the Appropriation Ordinance 2018 would not come into operation before early May 2018
為確保在今年4月1日新財政年度開始時，政府不會因缺乏資源而需要停止包括教育、社會福利、醫療衞生、保安等與市民息息相關的公共服務，我們有需要提出這項議案。
To ensure that the Government will not need to halt public services including services closely related to peoples livelihood such as education social welfare health care and security due to the lack of funds when the new financial year starts on 1 April 2018 we need to propose this motion
根據2018-2019年度開支預算所列的備付款額，我們按照決議案第4段的規定，決定每一分目所申請的臨時撥款額。
The funds on account sought under each subhead in accordance with the fourth paragraph of the resolution have been determined with reference to the relevant provisions in the 2018 - 2019 Estimates of Expenditure
綜合各分目的需要，我在致辭文本的註釋中提供了每一總目之下的初訂臨時撥款額。
The initial amount of funds on account under each head which has incorporated requirements at subhead level is provided in the form of a footnote to this speech
總體而言，臨時撥款額可應付政府約2個月的運作需要。
In gist the proposed funds on account should be able to cope with around two months of the Governments operational requirements
為了增加透明度，一如往常，倘若財政司司長需要行使這項權力，會在政府向立法會財務委員會提交的報告中反映。
To enhance transparency and in line with the established practice we will report to the Finance Committee of this Council if the Financial Secretary has exercised this authority to meet necessary requirements
政府每天均要支付大量開支項目。
The Government has to make payments for a large number of expenditure items every day
以2018-2019財政年度第一個星期，即4月1日至7日為例，我們要支付的其中一些開支包括： a 給予醫院管理局約51億元的資助金； b 向約5萬個綜援受助家庭及約8萬名公共福利金受惠人士發放合共約5億元； c 向退休公務員發放約7億元退休酬金； d 向職業訓練局發放約7億元資助金；及 e 向大學教育資助委員會資助大學發放約15億元補助金。
Taking the first week between 1 April and 7 April of the 2018 - 2019 financial year as an example numerous government expenditure items to be settled during the week include a subvention payments of around 5.1 billion to the Hospital Authority; b payments for the Comprehensive Social Security Assistance and Social Security Allowance totalling around 500 million to about 50 000 families and 80 000 individuals respectively; c pension gratuities of around 700 million to retired civil servants; d subvention payments of around 700 million to the Vocational Training Council; and e grants of around 1.5 billion to University Grants Committee - funded universities
除此之外，我們還要支付合約員工的薪金和供應商的應付帳目等。
There are also other expenses such as salaries of contract staff as well as accounts payable to suppliers
政府部門及銀行需要最少兩至3個工作天，才能處理大量以自動轉帳方式支付的開支。
It takes at least two to three working days for government departments and banks to process a large number of payments made by autopay
我們也需時數天完成通過臨時撥款議案後的法定程序，包括刊登憲報及簽發臨時撥款令等所需程序，方能令政府部門可於4月1日起如常支付所需開支。
It also takes some days to complete the statutory procedures after passage of the Vote on Account resolution including the gazettal process and procedures for issuance of the Vote on Account warrant so that the Government can make payments starting from 1 April as usual
為確保政府能如常動用所需的資源繼續為市民提供服務，我希望議員今天支持這項議案。
In order to ensure that Government has the necessary resources to continue those services provided to the public I urge Members to support the motion today
《2017年稅務條例草案》。
Inland Revenue Amendment No . 7 Bill 2017
《2017年稅務條例草案》。
Inland Revenue Amendment No . 4 Bill 2017
我的意思是，作為國際社會的其中一名成員，儘管香港並非直接屬聯合國的成員，但由於中國是聯合國成員，所以聯合國通過的決議，我們也應予以遵從，並在本地法例落實，這似乎不應該會引起任何異議或反對。
The Government stated that there is not a loophole . In case it is confirmed that some Hong Kong permanent residents have taken the above mentioned act considering that Hong Kong has to faithfully implement the Resolution of UNSC which requires the Hong Kong Government to forbid Hong Kong people from travelling to a foreign state and given that Taiwan and Macao are not foreign states no prohibition should be imposed . Second the situation should not warrant our concern
主席，就這項決議案，政府其實只是向立法會申請臨時撥款，以確保在《2018年撥款條例草案》通過前，政府能有足夠的財政資源維持其恆常服務。
President regarding this resolution the Government aims at seeking the Legislative Councils approval of funds on account to ensure it has sufficient financial resources to maintain its ongoing services before the passage of the Appropriation Bill 2018
公眾對今年預算案最大的怨言，在於紓困措施涉及的524億元，絕大部分用於寬減稅款及豁免差餉，兩者所佔款額分別是226億元及178 億元，合共404億元，佔77%。
The publics greatest grievance about the Budget is that of the 52.4 billion on relief measures a large proportion 77 % is spent on tax reduction and rates exemption amounting to 22.6 billion and 17.8 billion respectively totalling 40.4 billion
根據預算案補編的資料，應評稅入息20萬元以下的納稅人，平均可獲寬減的稅款只得590元；即使是入息20萬元至30萬元的納稅人，所獲寬減的稅款平均也只有3,010 元。
According to the supplement to the Budget for taxpayers with an assessable income under 200,000 the average amount of tax reduction is only 590; even for those with an assessable income between 200,000 and 300,000 the average amount of tax reduction is only 3,010
這兩組納稅人的總數是70萬人，另有200萬名"打工仔"的入息低於基本免稅額，無須納稅。
The total number of taxpayers in these two tax bands is 700 000 and there are 2 million wage earners whose incomes are lower than the basic allowance and do not have to pay salaries tax
換言之，有270萬名"打工仔"只能得到0元至3,010元的稅款寬減，佔整體工作人口68%。
In other words 2.7 million wage earners or 68 % of the total workforce only get a tax reduction of 0 to 3,010
即使是年薪30萬元至40萬元的納稅人......
Even for taxpayers with an annual income of 300,000 to 400,000
代理主席，《2017年稅務條例草案》的目的，是落實行政長官在其競選政綱中提出的利得稅兩級制。
Deputy President I oppose the Inland Revenue Amendment No . 7 Bill 2017 the Bill . The Bill seeks to change the profits tax regime long established in Hong Kong by introducing the so - called two - tiered profits tax rates regime