HONG KONG LEGISLATIVE COUNCIL 22 February 1989
香港立法局 一九八九年二月二十二日
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SECRETARY FOR DISTRICT ADMINISTRATION: Sir, the Government does not intend to restrict financial contributions to election funds. Instead, its policy is to restrict the amount each candidate may spend on campaigning so as to remove any undue disadvantage for less well-off individuals to stand for election. Limits on election expenses are prescribed by the Governor in Council under the Corrupt and Illegal Practices Ordinance.
In line with our policy of keeping Hong Kong's taxation system as simple as possible, we do not propose to grant tax exemption for contributions to election funds. At present, tax deductions are allowed only for expenses incurred in deriving assessable income and for donations to charities.
周美德議員問:政府會否考慮禮大對候選人的資助?政府採取何種措施以減輕候選人或參政團體 對個別捐獻者的財政依賴?又政府對於這種財政依賴會否認為極有可能造成日後利益交換?若現
時開始立法,可否趕及於一九九一年前完成?
SECRETARY FOR DISTRICT ADMINISTRATION: Sir, with the present limit, there is no reason to believe that all the problems which Mr. CHOW has mentioned do exist.
MR. PETER WONG: Sir, as the Secretary said that the contribution will not be deductible, it would be unfair for the Government to get a second bite of the cherry by taxing the recipient. My question is: does the Government intend to grant any tax advantages to political parties or organizations?
SECRETARY FOR DISTRICT ADMINISTRATION: Sir, as I have already mentioned in my reply, we shall be keeping our taxation system as simple as possible and there is at present no intention of providing any exemption.
譚耀宗議員:主席先生,根據社團條例,申請成立政黨組織會否遭政府拒您註冊?
SECRETARY FOR DISTRICT ADMINISTRATION; Sir, the Government is committed to the development of representative government. Public involvement and participation in elections are always encouraged. Groups may gradually be formed for the purpose of elections but they may not necessarily be political parties as in other parts of the world. There is therefore nothing against the formation of such groups if they comply with all the lawful requirements, such as those laid down in the Societies Ordinance.