TNAG-1858-FCO40-2633-Legislative-Council-of-Hong-Kong-memoranda-and-minutes-of-me-1989 — Page 160

HONG KONG LEGISLATIVE COUNCIL

19 July 1989

香港立法局

-一九八九年七月十九日

47

由於缺乏有關的實際資料,我們未能準確了解受影響的程度,但我們可利用以上兩點及其他資 料估量新稅制對本港納稅者的影響。根據建議稅制及現行稅制的計算方法,一個家庭只有夫婦二 人,假如他們收入相等,而其全年總收入為14萬以下,該家庭將在新制度下多繳稅款。換句話 說,如果夫婦各人月入低於5,800元,他們將會多交稅款,鑑於八九年第一季度本港僱員月 入中位數只有$4,459元,這意味本港超過一半僱員月入低於5,800元,因此很多家庭 將可能因月入過低而需要多繳稅款,這實在是一個很大的諷刺,上述比較只基於夫婦收入相等的 假設而作出討論,而新稅制對夫婦收入相差越大的家庭也越覺不利。所以,刚才我對新稅制帶來 的損害的估計,只是一個最保守的判斷罷了。顯而易見,在職妻室免稅額對低收入家庭是極其重 要的。

為了保障廣大受影響家庭的利益,我認為政府在實行夫婦分開評稅的同時,應該仍讓納稅人有 權選擇分開或合併評稅,而選擇合併評稅的家庭應繼續享受在職妻室免稅額。這除了因為避免低 收入階層,生活水平下降,而惡化社會不公平分配的情況外,在職妻室免稅額也能分擔因妻子出 外工作而增加家庭的支出,是一種鼓勵已婚婦女外出工作的措施,為社會價值的體現。

基於以上需要保留在職妻室免稅額的原因,包括香港工會聯合會在內的11一個勞工及教育團 體在過去兩年內,不斷爭取保留是項免稅額,而我也在過去兩次財政預算案辯論中,要求政府如 果實施夫婦分開評稅的時候,應讓夫婦自由選擇分開或合併評稅,而選擇合併評稅的家庭應繼續 享有在職妻室免稅額。可惜,政府仍然忽視保留是項免稅額的意義,在這份容許夫婦分開評稅的 條例草案裹,提出取消在職妻室免稅額。我對此實在感到遺憾。但鑑於這條例草案的一個要旨為 容許實施夫婦分開評稅,這是我們勞工界一直爭取的目標,所以我對這法案採保留態度。

主席先生,本人謹此陳詞,對動議表示棄權。

MRS. FONG: Sir, the Bill before us is really not a Bill to reduce the impact of taxation on married women, or married couples, as is popularly believed. Rather, it is a Bill to distinguish some relatively insignificant individual rights of married women from the collective rights of the family unit. This is because the supposed inequities in taxation which were used to justify the change, no longer exist. They were already addressed a year ago.

The costs that this Bill will add to the operating costs of the Inland Revenue Department are substantial. The costs could probably be justified if the Bill was necessary to bring about a more equitable distribution of the tax burden, but this is not the case. This was done in 1988 with the introduction of the working wife allowance. The costs could also be justified if there was a public demand from the local population for wives to have the right to maintain confidentiality about their income and taxation matters from their husbands by having the right to prepare their own tax returns. However, I have not seen the social need for this, nor have I heard the public call for it.