Borrison/hk-legicost huggingface dataset:
除了中產，中小微企的需要更不用多說，他們可說是在垂危的邊緣，自由黨已多次呼籲當局特事特辦，提供多方面的一次性救急扶危措施。
The middle class aside I do not need to speak much on the needs of SMEs which are in a critical situation . The Liberal Party has repeatedly urged the Administration to implement special measures under special circumstances and introduce various one - off emergency relief measures
公道地說，"財爺"也有聽取我們的意見，於8月15日宣布額外為業界及市民提供一系列紓困措施，除了進一步增加稅務寬免外，還豁免工商業污水附加費、食肆牌照，以及限制出售食物許可證等牌照費用在內的27類政府收費。
In all fairness the Financial Secretary did heed our opinions . Apart from further tax concessions the additional relief measures for the industry and the public announced on 15 August also included waiving 27 groups of government fees and charges such as the trade effluent surcharge licence fees for restaurants and fees for restricted food permits
我和自由黨均歡迎上述的"加碼"措施。
The Liberal Party and I welcome these additional measures
然而，由於示威衝突持續未止，業界仍然未敢樂觀。
Nevertheless as demonstrations and clashes persist the industry dares not to be optimistic
單是餐飲服務活動業的失業率，已由今年6月至8月的5.4%，大幅上升至7月至9月的6%，是6年以來的新高，反映有食肆開始縮減人手及結業。
The unemployment rate in the food and beverage service activities sector alone has increased sharply from 5.4 % in June to August to a six - year high of 6 % in July to September showing that some restaurants have begun to cut staff and close down
最新9月份提交破產呈請的公司數目，亦按年急增了35.75%至691宗。
The latest number of bankruptcy petitions filed in September has increased by 35.75 % year on year to 691
據我從業界收到的消息，10月的情況會更加慘烈。
According to the information I received from the industry the situation in October will be even more tragic
主席，現時企業普遍有流動資金嚴重不足的狀況，而政府現有的貸款基金計劃大都幫不上忙。
President at present a serious shortage of cash flow is common among enterprises to which existing loan fund schemes of the Government are not able to offer much help
因此，藉着今天的機會，我一再向當局呼籲，接納我近日多次提出的建議，重新推出類似SARS時期曾推行的信貸擔保計劃，為貸款作出100%擔保，讓業界用作支付僱員的薪酬。
Hence the industry has nowhere to turn for assistance . Therefore I wish to take todays opportunity to urge the Administration yet again to take on board my suggestion which I have made repeatedly recently to launch a loan guarantee scheme similar to that during the SARS outbreak to provide 100 % guarantee to loans for payment of employee salaries
這不單可以減輕中小企的負擔，亦有助保障僱員不致失業。
This will not only ease the burden on SMEs but also help protect employees from losing their jobs
其實，2003年SARS時期推出的特別信貸保證計劃，深受商界歡迎，不單為貸款提供100%擔保，申請條件及程序亦簡單，反之，近年政府推出的貸款計劃已經找不到這些優點。
In fact the Special Loan Guarantee Scheme launched in 2003 during the SARS outbreak was very well received by the business sector . The Scheme provided 100 % loan guarantee with simple application requirements and procedures which is not the case for loan schemes of the Government in recent years
當然，最簡單直接協助業界的方法就是派現金。
Of course the simplest and most direct way to help the industry is a cash handout
因此，自由黨在9月中旬會見行政長官時已表達我們對今年施政報告的期望，希望政府當局可以向零售和飲食店鋪提供一次性的1萬元現金資助，連鎖集團店鋪則以一家為上限，紓解當前的困境。
Therefore the Liberal Party has expressed its expectations for this years Policy Address at the meeting with the Chief Executive in mid - September . It is hoped that the Administration could offer retail and catering outlets a one - off cash allowance of 10,000 in order to alleviate their present difficulties
此外，自由黨亦建議當局下年度不但維持上年度提供4季差餉寬免措施，並把上限增至每季度3,000元。
In addition the Liberal Party also suggested the Administration to continue to provide rate concessions for all four quarters next year as per last year and raise the ceiling to 3,000 per quarter
鑒於中美貿易戰及反修例風波持續不息，自由黨亦建議當局立即暫停所有工商企業繳付預繳稅，如上年度的預繳稅對沖稅款後還有餘額，當局應退回相關款項，以協助工商企業應對當前的困難。
In view of the China - United States trade war and the persisting turmoil arising from the anti - extradition bill movement the Liberal Party also suggested the Administration to suspend payment of provisional tax for all industrial and commercial enterprises immediately . If there is a balance of provisional tax from last year after settling tax payment the Administration should return it to the relevant industrial and commercial enterprises so as to help them cope with their present difficulties
坦白說，以上建議的措施未必挽救到嚴重虧損的店鋪，但應可改善整體市場氣氛。
Frankly speaking the aforesaid measures may not be able to save shops suffering significant losses but they should be able to improve the general market sentiment
反修例風波已經令全港店鋪的營商環境急劇惡化，加上內地及海外旅客亦因為香港治安變壞而放棄來港旅遊，令零售業及飲食業成為今次風波的重災區。
The business environment for all shops in Hong Kong has drastically deteriorated due to the turmoil arising from the anti - extradition bill movement . This coupled with the fact that Mainland and overseas visitors have abandoned their travel plans to Hong Kong due to the worsening public order has made the retail and catering sectors the hardest - hit industries in this turmoil
至於中產人士，自由黨也提議設立10萬元租金免稅額。
Insofar as the middle class is concerned the Liberal Party has proposed to introduce a tax allowance of 100,000 for rentals
我們在2011-2012年度已經提出有關建議，為未有物業及要租住私樓的中產提供為期5年，每年最多10萬元的租金免稅額。
We have put forward this proposal as early as in 2011 - 2012 suggesting to provide a maximum tax allowance of 100,000 per year for rentals paid by middle - class people who own no properties and need to rent private flats for a period of five years
此建議獲得社會及多個黨派支持。
This proposal is supported by society and various parties
政府應該正視民意，在這個困難的時間更應該立即推行。
The Government should face up to the public opinions and introduce this measure especially at this difficult time
我明白當局會密切觀察社會的實際情況，繼續因應需要推出其他協助企業和市民渡過難關的措施，故我期望昨天宣布的紓困措施不會是最後一輪，並且會有更多具針對性、有效的援助措施陸續出爐。
I understand that the Administration will closely monitor the actual situation in society and continue to introduce other measures in a bid to help enterprises and citizens tide over the difficulties where necessary . Hence I expect that the relief measures announced yesterday are not the last round and that more targeted and effective support measures will be introduced gradually
所以，我希望局長回顧當時的計劃，再與司長研究是否可以採納。
Therefore I hope the Secretary will review the Scheme back then and examine with the Financial Secretary whether it can be adopted
主席，我上次在這個議事廳發言至今，已經4個月。
President four months have passed since the last time I spoke in this Chamber
首先，我很感謝立法會秘書處同事的努力，讓議事廳能夠回復原貌，議會得以正常運作。
To start with I am much grateful to colleagues of the Legislative Council Secretariat for their efforts exerted in restoring the Chamber to its original condition to enable the legislature to resume normal operation
在這4個月以來，因應社會上衝突和示威事件的影響，加上香港經濟下行趨勢明顯，政府其實已經三度推出"撐企業、保就業"的利民紓困措施。
In view of the impact of conflicts and demonstrations in society plus the obvious downward trend of Hong Kong economy the Government has in fact introduced on three occasions over the past four months relief measures to support enterprises and safeguard jobs
舉例來說，勞工及福利局動用200億元購買物業，用以營運長者和幼兒中心等160個社福設施；動用20億元支援各個過渡性房屋項目，以及我們今天恢復二讀辯論審議的《2019年稅務條例草案》，均是預算案中的措施，亦與民生息息相關，沒有甚麼大爭議。
For instance the Labour and Welfare Bureau will spend 20 billion to acquire properties for operating 160 social welfare facilities such as elderly centres and child care centres; allocation of 2 billion to supporting various transitional housing projects and the resumption of Second Reading debate of the Inland Revenue Amendment Bill 2019 the Bill we are considering today . All of these are measures proposed in the Budget and they are also closely related to peoples livelihood over which there is little controversy
實施這項建議可惠及191萬名薪俸稅和個人入息課稅的納稅人。
This proposal once implemented will benefit 1.91 million taxpayers of salaries tax and tax under personal assessment
此外，145,000個須繳稅的法團及非法團業務亦可受惠。
In addition 145 000 tax - paying corporations and unincorporated businesses will also benefit
政府整體收入會減少189億元。
Government revenue thus forgone will amount to 18.9 billion in total
民主建港協進聯盟在預算案公布前，其實已向政府提出一系列減稅建議，包括寬減薪俸稅及利得稅的比率，當局亦已回應我們的訴求，但我們認為政府絕對有條件提供更多寬免，例如增設租金扣稅額或增加子女免稅額等。
As a matter of fact the Democratic Alliance for the Betterment and Progress of Hong Kong DAB had prior to the presentation of the Budget put forward to the Government a series of suggestions on tax reductions including the percentage rate of concession on salaries tax and profits tax and the authorities had also addressed our demands . That said we consider that the Government is definitely in a position to provide more concessions such as introducing a tax allowance for rental expenditure or increasing the child allowance etc
不過，我想大家始料不及的是，這些加碼措施無須等到明年的預算案便推出，因為這場修例風波，在過去4個月以來，示威活動頻繁，最後演變成多區示威，更隨時發生縱火、堵塞道路其實每逢星期六日便會出現而縱火地點十分鄰近民居，普羅市民怎會不擔心。
Nevertheless I believe no one has ever expected that we do not need to wait until the next years Budget for the introduction of these beefed - up measures . The legislative amendment row has led to frequent outbreaks of demonstrations in the past four months which have finally developed into multi - district demonstrations . Acts of arson and road blockages might occur anytime―in fact these would happen every Saturday and Sunday―and fires were set at locations in close proximity to the residential areas how can members of the general public not feel worried?
再者，大家很清楚知道，隨着中美貿易摩擦升溫，經濟下行的壓力十分顯著，狂風暴雨一起到來，社會上的撕裂和動盪真的是前所未見。
Moreover we all know very well that the downside pressure on the economy is most obvious with the China - United States trade conflicts heating up . Being hit by storms on various fronts we really witness unprecedented dissension and turmoil in society
我們開始在許多旺區，例如銅鑼灣和旺角，看到很多"吉鋪"，酒樓食肆結業，我們有時在晚上到餐廳用膳，可能發現100桌中只有2桌客人，餐飲業和旅遊業的員工亦被迫放取無薪假期。
A vast number of vacant shop premises in many busy districts such as Causeway Bay and Mong Kok have emerged . Restaurants have closed down and sometimes when we dine at a restaurant in the evening we might find that only two tables are occupied by customers in the 100 - table restaurant . Employees in the catering and tourism industry are also forced to take no - pay leave
在這種背景下，財政司司長於8月中推出新一輪"撐企業、保就業"的措施，當中包括提高寬減薪俸稅及利得稅的百分比，由寬免75%提高至100%，但仍以2萬元作為上限，此舉可以幫助市民節省18億4,000萬元稅款。
Against this background the Financial Secretary introduced a new round of measures to support enterprises and safeguard jobs in mid - August . One of the measures is to increase the percentage rate of concessions on salaries tax and profits tax from 75 % to 100 % while retaining the ceiling of 20,000 per case . This will help members of the public to benefit from a saving of 1.84 billion in tax payment
至於跌出稅網的一群，他們不能受惠於減稅措施，但政府其實已經同步照顧不同群組的需要，例如向領取綜合社會保障援助、高齡津貼、長者生活津貼及在職家庭津貼等的人士發放"雙糧"。此外，居於"劏房"或不適切住房的家庭亦有受惠，當中包括邀請關愛基金為非綜援、非公屋的低收入住戶提供俗稱的"N無人士"生活津貼，住戶可一次過獲得9,000元至15,500元不等，視乎人數而定。
Although those who have fallen out of the tax net cannot benefit from the tax reduction measures the Government has in fact catered for the needs of different groups at the same time such as providing a one - off extra payment equivalent to one months standard rate for recipients of the Comprehensive Social Security Assistance CSSA Old Age Allowance Old Age Living Allowance and Working Family Allowance etc . In addition households living in subdivided units or those inadequately housed can also benefit from such measures as inviting the Community Care Fund to provide a living subsidy for low - income households not receiving CSSA and not living in public rental housing PRH which is commonly known as the living subsidy for the N have - nots under which each household will receive a one - off subsidy ranging from 9,000 to 15,500 depending on the number of household members
其後，行政長官在10月中發表的施政報告中決定，明年將發放兩次"N無人士"津貼，變相可以幫補一下。
Subsequently the Chief Executive decided in her Policy Address presented in mid - October that two rounds of subsidy for the N have - nots would be launched next year which may help them in some measure
至於民建聯要求落實的恆常租金津貼或生活津貼，政府亦已承諾會深入研究相關細節，我希望真的不用等太久。
Regarding the implementation of a regularized rent allowance or living subsidy as requested by DAB the Government has also undertaken to conduct an in - depth study on the relevant details . I really hope that we will not have to wait too long
主席，今天就《條例草案》進行二讀，政府亦提出兩項修正案，從而將寬免薪俸稅、利得稅及個人入息課稅的百分比提高至100%，讓市民在面對當前的經濟逆境時，亦可保留多點應急錢。
President with respect to the Second Reading of the Bill today the Government has also proposed two amendments with a view to increasing the percentage rate of concessions on salaries tax profits tax and tax under personal assessment to 100 % so as to allow members of the public to retain more money for coping with contingencies in the face of the prevailing economic adversity
由8月中旬至今天10月23日，已經過了兩個月，其間社會事件中的暴力行為全面升級，雖然政府已經撤回《逃犯條例》的修訂，立法會剛剛已在上一項議程處理有關的程序，但其實大家都知道，現在每逢有非法集結，之後發生的暴力衝突，已經與修例完全無關，並已提升至令社會陷入非常動盪不安的局面。
From mid - August to today 23 October two months have passed and during this period the violent acts in the social incident have escalated on a full scale . Although the Government has already withdrawn the amendments to the Fugitive Offenders Ordinance and the Legislative Council has just dealt with the relevant procedures in the previous agenda item in fact everyone is aware that now whenever there is an unlawful assembly the violent clashes that occur afterwards have nothing to do with the legislative amendment exercise and the situation has escalated to a level that drags society into serious disturbances
當有人破壞港鐵車站內外的設施後，待維修完畢，他們便會再次破壞。
After vandalizing the facilities inside and outside MTR stations some people would vandalize the facilities again upon completion of repair works
我今早在深水埗港鐵站附近與街坊閒聊，其間最忙的是協助帶着小孩的家長搬運嬰兒車，上落港鐵站內的樓梯，因為升降機損壞後一直尚未維修。
I chatted with some residents in the neighbourhood near the Sham Shui Po MTR Station this morning during which the busiest part for me was to assist parents with children in carrying their baby strollers up and down the stairs in the MTR station as the lifts have not been repaired after being damaged
距離深水埗港鐵站不遠的長沙灣政府合署亦遭受嚴重破壞，3樓和4樓的玻璃窗被毀，但又並非全部破裂，而是像標靶般，一些破裂了，一些則沒有，好像被人當作是玩遊戲，但已經令在那裏上班或在附近居住的市民人心惶惶。
The Cheung Sha Wan Government Offices located not far away from the Sham Shui Po MTR Station also sustained serious damage with the glass panels on the third and fourth floors destroyed . However not all of them are broken and it seems that they have been treated as a dartboard for only some of them are broken but some are not just like some people having regarded it as playing a game . Yet it has already made people working there or members of the public living in the vicinity become panic - stricken
其實縱火暴力、搗毀店鋪的情況在近月變本加厲，更會對持不同政見的人作出所謂"私了"。
In fact acts of arson violence and smashing shops have escalated in recent months . They even mobbed and beat people holding different political views
正如我剛才提到，他們不單針對政府建築物，其實銀行、店鋪、食肆和書店全部均被針對，好像有"中"字便不行。
As I have mentioned earlier they target at not only government buildings but also banks shops restaurants and bookstores in fact . It seems that carrying the word China 中 in their names is not allowed
警署同樣被針對，警員宿舍亦不能幸免，我相信很多市民看到也會感到非常痛心和不舒服。
Police stations are also targeted and police quarters were not spared either . I believe many members of the public would feel very sorrowful and uncomfortable at seeing all this
其實大家思考一下，財政司司長已經預告今年的全年經濟增長可能是零，由數年前的4%、3%跌至今天的百分之零，香港已經出現步入經濟衰退的跡象。
In fact let us ponder over it . The Financial Secretary has already predicted that the economic growth of the whole of this year may be zero dropping from 4 % or 3 % several years ago to zero nowadays . Hong Kong has already shown signs of slipping into an economic recession
我最近也聽到有些店鋪，甚至是規模較大的，其聘用的外判工或散工現在是首當其衝，僱主着他們不用上班，直接把他們解僱。
Recently I have also heard that the outsourced or casual workers employed by some shops even those of a larger scale are now the first to bear the brunt . Employers told them that they no longer needed to go to work and dismissed them right away
雖說失業率只是由2.8%上升至2.9%，升幅不算太高，但政府統計處的數據顯示，7月至9月的最新總就業人數較6月至8月的數字減少了8,200人，而與旅遊相關的行業，即是零售、飲食、住宿等行業的失業率更上升至4.9%，單是餐飲業已達6%，是6年以來的新高。
Although the unemployment rate has only risen from 2.8 % to 2.9 % a rate of increase which is not very high the data provided by the Census and Statistics Department show that the latest total employment in July to September has decreased by 8 200 compared with the figure for June to August . What is more the unemployment rate of the tourism - related industries ie . retail catering accommodation etc has even risen to 4.9 %
失業率是滯後的數字，大家真的不可掉以輕心。
The unemployment rate is a lagged figure so we should really not take it lightly
去年6月已經有1萬人沒有工作，部分工人亦要減薪。
In June last year 10 000 people had no jobs and some workers had to face a pay cut
政府最近引述有100間食肆結業，2,000名員工受到影響。
Recently the Government has relayed that 100 restaurants have been closed down with 2 000 employees being affected
我個人十分擔心這只是冰山一角，真正的影響其實更大。
Personally I am extremely worried that this is just the tip of the iceberg and the real impact is actually much more serious
正如我剛才所說，現在到訪一些食肆，可見完全是十室九空，有一間酒樓告訴我們，在過去3個月損失了800桌的生意，對他們造成很大的壓力。
As I said just now when I visit some restaurants nowadays it can be seen that there are no customers at all . A Chinese restaurant told us that they had lost business of 800 tables in the past three months therefore exerting enormous pressure on them
現在很多人沒有收入，公司亦沒有利潤，連稅也不用繳交，所以政府亦要同時考慮不同的紓困措施。
Many people now have no income whereas enterprises cannot make profits still less paying taxes . Therefore the Government must also consider rolling out different relief measures at the same time
主席，最後我很希望《條例草案》可以獲得通過。
President lastly I very much hope that the Bill will be passed
現時立法會的運作受阻，真的牽連甚廣，我希望議會內外均能夠回歸理性，以對話代替對立，從香港社會的長遠發展大局出發，不要再讓社會付出更大的代價。
Now that the operation of the Legislative Council has been hampered the impact of which would be most extensive . I really hope that people in and out of the legislature can return to rationality and replace confrontation with dialogue . We should act for the overall development of Hong Kong society in the long term to spare society of paying an even higher price
我們一定要有效地止暴制亂，不可輕言"攬炒"，因為經濟衰退會導致很多人失去工作，社會真的要花很長時間才能復原。
We must stop violence and curb disorder effectively . And one should never vow to burn together lightly because an economic recession will render many people jobless and society will really take a long time to recover
香港這個家，大家都有份，如果越來越多人習慣以暴力手法來發泄不滿，這樣發展下去，香港能否回復昔日包容、開放和互相尊重的城市面貌呢？
Hong Kong is home to all of us . If more and more people are accustomed to venting their discontent with violence and if this continues can Hong Kong revert to the city where people are tolerant open and respectful to one another as in the past?
大家要群策群力，讓社會能夠找到出路，轉危為機。
We should make concerted efforts to enable society to find a way out and turn a crisis into opportunities
香港面前的路仍然十分困難，但狂風暴雨過後，總會有藍天。
The road ahead of Hong Kong is still full of obstacles but there is always a clear sky after the storm
主席，今天政府提出的《2019年稅務條例草案》，旨在落實財政司司長在本年度財政預算案中提出一次性寬減2018-2019課稅年度的薪俸稅、個人入息課稅及利得稅的建議。
President today the Inland Revenue Amendment Bill 2019 the Bill introduced by the Government seeks to implement the one - off reductions of salaries tax tax under personal assessment and profits tax for year of assessment 2018 - 2019 which were proposed by the Financial Secretary in the Budget for the current financial year
《條例草案》原計劃在上個立法年度通過，但最終卻因立法會在7月1日受到示威者的衝擊，造成嚴重破壞，立法會須提早休會進行復修，導致《條例草案》至今未能通過。
Originally scheduled to be passed in the last legislative session the Bill has been standing over until now due to the Legislative Councils early adjournment for restoration works as a result of the serious damage caused by the storming of the Legislative Council Complex by protestors on 1 July
財政司司長在2月宣讀新一個財政年度的預算案時，建議寬減75%的薪俸稅、個人入息課稅及利得稅，而每宗寬減的最高金額為2萬元。
In presenting the Budget for the coming financial year in February the Financial Secretary proposed to reduce salaries tax tax under personal assessment and profits tax by 75 % subject to a ceiling of 20,000 per case
建議的最高金額較2017-2018課稅年度的3萬元減少1萬元，確實令人失望，特別是2018-2019課稅年度的實際經濟環境相對2017-2018年度為差。
It is certainly disappointing that the proposed ceiling was 10,000 less than the 30,000 proposed for year of assessment 2017 - 2018 not least because the actual economic environment of year of assessment 2018 - 2019 was worse compared to that of 2017 - 2018
就航運物流業而言，自中美貿易摩擦展開以來，該行業受到嚴重衝擊。
In respect of transport and logistics the sector has been seriously impacted since the onset of the trade friction between China and the United States
香港的貨運量持續下跌，貨櫃吞吐量由去年2月至今年8月已連續下跌19個月，8月份的貨櫃吞吐量更較去年同期累跌7.4%，香港的港口貨櫃吞吐量排名已退居至全球第八位。
The freight volume of Hong Kong continues to shrink . The container throughput in August this year plunged 7.4 % against the same period last year representing a 19 consecutive month of decline since February last year and relegating Hong Kong to the eighth place in the global ranking of port container throughput
至於總貨運量方面，2018年本港總貨運量較2017年下跌7.6%，而今年上半年的總貨運量亦較去年同期累跌2.9%。
In terms of total freight volume Hong Kongs total freight volume fell 7.6 % in 2018 as compared to 2017 and dropped an accumulated 2.9 % in the first half of this year against the same period last year
在海運、陸運及空運方面，跌幅較大的是空運。
In respect of sea land and air transport there was a relatively large decline in air transport
單就今年8月份而言，香港國際機場已錄得11.9%的跌幅，今年首8個月則累跌7.6%。
The amount of freight processed by the Hong Kong International Airport dropped 11.9 % in August alone year on year and was down 7.6 % so far in the first eight months this year
在中美貿易矛盾持續下，環球經濟波動。
The global economy fluctuates as the trade conflict between China and the United States continues
與此同時，《逃犯條例》引致的示威及衝突持續，市民出外消費意欲下降，訪港旅客人數暴跌，零售及飲食等行業均受到嚴重衝擊。
Meanwhile the ongoing protests and clashes sparked by the Fugitive Offenders Ordinance have hurt public sentiment in going out and spending money and precipitated a plunge in visitor number to Hong Kong dealing a serious blow to the retail and catering industries among others
在內外夾擊下，政府已將2019年本地生產總值的實質增長一再下調，可見本港經濟情況不容樂觀。
In view of both internal and external challenges the Government has made repeated downward adjustments to its projections of the growth of Gross Domestic Product in real terms in 2019 which does not augur well for the economic conditions of Hong Kong
因應經濟環境不明朗，財政司司長於8月15日公布一系列"撐企業、保就業、穩經濟"的措施，當中接納了自由黨不少建議，包括寬減各項政府收費及物業租金、豁免商用車輛及船隻的牌照費、免驗車費、減免供物流作業的短期租約土地租金50%，為期6個月等。
In response to the clouded economic environment the Financial Secretary announced on 15 August a package of measures to support enterprises safeguard jobs and stabilize the economy having taken on board a number of suggestions made by the Liberal Party such as reducing various government fees and rental waiving licence fees for commercial vehicles and vessels waiving vehicle examination fees and reducing the rental for short - term tenancies of land for the logistics industry by 50 % for six months
此外，在稅務寬免方面，薪俸稅、個人入息課稅及利得稅的寬免額亦上調，由75%增至100%，但最高寬減金額只維持在2萬元，與自由黨建議的4萬元仍有差距。
Moreover in respect of tax concessions the percentage rate of reductions for salaries tax tax under personal assessment and profits tax was also increased from 75 % to 100 % but the ceiling was retained at 20,000 which is far lower than the 40,000 suggested by the Liberal Party
由於先前的《條例草案》在上個立法年度未能恢復二讀，政府因而就新建議對原先的《條例草案》作出修訂。
Since the Second Reading debate of the Bill cannot be resumed in the last legislative session the Government subsequently sought to make amendments to the Bill with respect to the new proposal
雖然新修訂的《條例草案》並未交由法案委員會討論，但對於上調的寬免額，我相信議會內各黨派議員也會急市民所急，絕無異議。
Even though there was no discussion on the newly amended Bill by the relevant Bills Committee I am sure Members from various parties and groupings sharing the publics urgent concern would have absolutely no objection to the augmented tax reductions
新修訂的建議經書面傳閱後，在限期前並無收到任何反對意見，立法會主席因而批准免卻政府就有關修訂作出預告，令《條例草案》能夠在今天新一個立法年度開始的第一個正式會議上恢復二讀，務求有關修訂能夠盡快獲得通過及落實，以紓緩市民及企業的稅務負擔。
Since the proposed new amendments were circulated on paper and no objections were received by the deadline the President of the Legislative Council waived the requisite notice for the Government to propose the amendments making way for resumption of the Second Reading debate on the Bill today in this first regular meeting of the new legislative session such that the relevant amendments can be passed and implemented expeditiously to ease the tax burden on individuals and enterprises
政府建議的最高2萬元稅務寬減，對中小微企而言只是聊勝於無。
To micro small and medium enterprises the relief generated by a tax reduction capped at 20,000 as proposed by the Government is negligible
但大家也明白，香港中小微企佔本港企業總數逾98%，僱員人數佔全港私營機構46%。
Yet it is common knowledge that micro small and medium enterprises account for over 98 % of all enterprises in Hong Kong with 46 % of private sector employees across the territory on their payrolls