WILL YEAR.

WEDNESDAY, MARCH 4, 1992

*

17

THE SALE OR

1992;

TO EXTEND THE APPLICATION OF STAMP DUTY TO TRANSFER OF COVERED WARRANTS, EFFECTIVE FROM APRIL 1,

10.5% TO

TO INCREASE THE TAX RATE FOR STANDARD BETS FROM 11.5% AND FOR EXOTIC BETS FROM 17% TO 17.5%, EFFECTIVE THE BEGINNING OF THE NEXT RACING SEASON;

FROM

TO EXTEND THE REQUIREMENT TO PAY DUTY ON LIGHT DIESEL OIL TO LOCALLY REGISTERED PLEASURE CRAFT FROM JUNE 1 THIS YEAR; AND

TO INCREASE

TOBACCO, ON

HYDROCARBON

OILS, THE DUTIES ALCOHOLIC BEVERAGES AND ALCOHOL BY 10% WITH IMMEDIATE EFFECT.

THE FINANCIAL SECRETARY ALSO PROPOSED FIVE CONCESSIONS, COST $1.8 BILLION FOR 1992-93, AND ABOUT $2.1 BILLION IN A

THESE CONCESSIONS ARE:-

WHICH FULL

*

TO INCREASE ACROSS-THE-BOARD PERSONAL ALLOWANCES OF SALARIES TAX WITH EFFECT FROM THE YEAR OF ASSESSMENT COMMENCING APRIL 1, 1992;

TO ABOLISH DUTY ON SOFT DRINKS WITH IMMEDIATE EFFECT;

TO ABOLISH ENTERTAINMENTS TAX IN RESPECT OF CINEMA FROM APRIL 1 THIS YEAR;

TICKETS

TO EXEMPT FRANCHISED BUS COMPANIES COMPLETELY FROM THE ON DIESEL FUEL WITH IMMEDIATE EFFECT; AND

TAX

TO FURTHER LOWER THE STAMP DUTY ON STOCK TRANSFERS TO EFFECTIVE FROM APRIL 1, 1992.

0.4%,

CORPORATE PROFITS TAX AND GENERAL RATES TO INCREASE: FS

BUDGET THE FINANCIAL SECRETARY, THE HON HAMISH MACLEOD, IN HIS

(WEDNESDAY) HAD SPEECH FOR 1992-93 TO THE LEGISLATIVE COUNCIL TODAY

16.5% TO FROM

17.5%, TO PROPOSED

CORPORATE PROFITS TAX INCREASE APPLICABLE TO ASSESSMENTS FOR 1992-93.

THIS WILL YIELD $850 MILLION IN 1992-93, RISING TO $1.6 BILLION IN A FULL YEAR.

BELOW THE MODEST

THE FINANCIAL SECRETARY SAID THE NEW RATE WOULD BE HISTORICAL HIGH OF 18.5% REACHED IN 1984-85 AND REPRESENTED A INCREASE.

APPRECIABLE NO

IMPACT

ON EITHER LOCAL OR "IT WILL HAVE INTERNATIONAL ENTHUSIASM FOR INVESTMENT IN HONG KONG," HE SAID.

/RATES

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