HONG KONG LEGISLATIVE COUNCIL
19 July 1989 香港立法局————————一九八九年七月十九日
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When separate taxation for working wives come into effect, the working wife allowance will cease. The Hong Kong Federation of Trade Unions has pointed out that for a certain group of married couples, of comparatively lower income, this means a larger tax bill ranging from a few hundred to over two thousand dollars. The federation therefore requested the retention of the working wife allowance. While I am sympathetic to these couples, I have doubts as to whether it is appropriate to retain the allowance, which is an interim measure for separate taxation. An interim measure must cease to operate when the complete package comes into being. Rather, I would suggest, as my honourable friend Mr. Peter POON has suggested, that the Administration should consider the possibility of an appropriate increase in the level of basic personal allowances in the next Budget, in order to give some relief to this particular group.
Sir, I would like to take this opportunity to congratulate the Financial Secretary and the Commissioner of Inland Revenue. for their sterling effort in introducing this Bill into this Council on schedule. Sir, I have pleasure to support the motion.
譚耀宗議員致辭:主席先生,政府為了順應市民的要求,提出修改現有稅務條例,容許市民合併 或分開報稅,這無疑是值得我們支持的。可是,我必須指出草案內有一些不公平的地方,忽視了 社會內垂直的資源分配的公平問題。我認為,在制訂稅務政策時,-
份考慮有關的公平問題是必 須的。因為社會公平是社會發展的一個非常重要的目標。但是,當我仔細考慮這一草案時,卻發 覺社會低收入階層並沒有得到好處。如果和現行的稅務條例相比較,這草案更會為他們帶來經濟 損失。
因為修訂草案一方面賦予已婚夫婦分開評稅的權利,但另一方面,他們在過去一年一直享受的 在職妻室免稅額卻因此而失去。在這情況下,社會上大批低收入階層的納稅者將必須向政府繳付 更多稅款,增加了他們的生活負擔。在這裏我想指出夫婦分開評稅的修訂草案有兩個很重要的特 色。
第一,香港的薪俸稅是一種輕微的累進稅制,即個人收入越高,其有效稅率也相應增加。如果 一對夫婦收入差別越大,較高收入的一方佔家庭總收入的比例便越大,而他卻要面對特別高的有 效稅率,所以這家庭的實際稅責會比一個總收入相等而夫婦收入接近的家庭為高。換句話說,夫 婦分開評稅對夫婦收入接近的家庭有利。
第二,如果有兩個夫婦收入比例相等,而總收入並不相同的家庭。對較低收入的家庭來說,現 有制度提供的在職妻室免稅額,佔他們總收入的一個相當比例,以致他們的稅責顯著地減輕;相 反,在新制度下,由於他們的總收入已相當低,分開評稅所獲得的益處便不大。因此,在此消彼 長的情況下,新制度和現行制度相比,低收入家庭的利益受到相當的損害。