8.

My

first

proposal

profits tax from 16.5% to 17.5%.

is to increase corporate

This is a modest increase

which leaves the rate of profits tax a full percentage

point below its historical high. This increase will have

local or international

no significant impact on either

enthusiasm to invest in Hong Kong.

>

9.

I have also

decided to increase the general

rates for the coming year by a half of one per cent. This

will mean that the total charge to rates will be 6%. Rates

are currently at an all-time low. They are equal to only

household incomes. For businesses, rates are

about 2% of

less than 18

will have a

of average operating expenses. My proposals

negligible impact on the rate of inflation as

And rates in Hong Kong Vill

measured by the CPI(A).

continue to be very low by international standards.

10.

These were the tax increases. But I was also

able to propose tax cuts. My tax concessions have two

aims. First, to abolish taxes on certain non-luxury items

which directly affect the cost of living for ordinary

Second, to ease the burden on those liable to

families.

salaries tax.

!

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