TNAG-1766-FCO40-2520-Hong-Kong-Budget-Appropriation-Ordinance-1988-(No.-23-of-198-1988 — Page 65

FCO40 Hong Kong Department Records 聯邦事務部香港部檔案 All

70.

With these considerations in mind, I am proposing a

package of measures which will reduce our revenue yields by $1.8 billion in 1988-89, but, more importantly, by $2.7 billion

in a full year. As I have indicated, the full year cost is

equivalent to about 5% of recurrent revenue yields. In 1988-89,

these proposals will, therefore, reduce the estimated overall

surplus on General Revenue Account from $5.6 billion to

$3.8 billion and the overall surplus, when taken together with

our funds, from $7.3 billion to $5.5 billion.

71.

In terms of their impact on the ratio between direct

and indirect taxes, my proposals will reduce the direct element

in 1988-89 from what would have been 61% of

tax revenue to

60%. Pending the further consideration of new indirect sources,

to which I have referred, my proposals are intended merely to

contain what is a tendency for the naturally buoyant direct

sources to increase as a share of the whole.

72.

I shall now present my revenue proposals.

REVENUE MEASURES

73.

The package is made up of a number of revenue-raising

measures designed to yield $390 million in 1988-89, equivalent

to $507 million in a full year.

But this additional revenue is

more than offset by tax concessions estimated to cost

$2.2 billion in 1988-89, and $3.2 billion in a full year (28).

(28) Details can be found in Appendix F.

/Dutiable

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.