香港財政預算案

香港特別行政區財政司司長陳茂波先生（下稱“陳司長”）於2025年2月26日發表2025-26年度香港財政預算案。這是陳司長為行政長官李家超先生領導的本屆政府編製的第三份財政預算案。

財政司司長陳茂波先生（“陳司長”）于2023年2月22日發表2023-24年度香港財政預算案。這是新一屆政府及恢復與內地及國際通關後的第一份財政預算案。

在政治不穩、鄰近國家競爭及因2019新型冠狀病毒病(“新冠肺炎”)而加劇經濟衰退的背景下，財政司司長陳茂波先生(“陳司長”)於2021年2月24日向立法會宣讀2021-22財政年度預算案。

政府推出了共約3,000億元的新冠肺炎援助措施以幫助受新冠肺炎重創的企業和個人。陳司長預算2020-21財政年度的赤字將達有紀錄新高的2,576億元，而截至2021年3月31日止財政儲備將減少至9,027億元。陳司長亦預期2021-22至2024-25的綜合帳目將維持赤字狀況。

面對財政赤字的挑戰，陳司長就本年紓困措施的規模進行了調整。寛減百分之百2020-21年度的利得税、薪俸稅和個人入息課稅，上限為10,000元，較去年的上限20,000元為低。另外，政府擬向每位合資格的18歲或以上香港永久性居民及新來港人士分期發放總額5,000元的電子消費券，以刺激經濟及帶動本地消費。

歡迎下載本稅務快訊以瞭解更多。

The Financial Secretary, Mr Paul Chan (“Mr Chan”), delivered the 2019-20 budget to the Legislative Council on 27 February 2019.

Mr Chan revised the estimated surplus for 2018-19 to HK$58.7 billion, which is higher than the original estimate of HK$46.6 billion but only amounted to around a third of the last year’s figure of HK$148.9 billion. The continuing trade disputes among major economies and the raise in protectionism present significant challenges to Hong Kong. Hong Kong’s economic growth slowed to below 1.5% in the 4th quarter of last year, which was the weakest since the 1st quarter of 2016. Hong Kong GDP has only grown by 3% for the whole of 2018, which is the bottom end of the government forecasts. With uncertainties like the US-China trade disputes, slow down of China economy and the effects of Brexit, Mr Chan estimated that the Hong Kong economy could slow further this year.

The Financial Secretary, Mr Paul Chan, presented the last budget of the current term government to the Legislative Council on 22 February 2017. As anticipated, the Government once again recorded a much higher surplus than its previous estimate. The revised estimate surplus for 2016-17 is HK$92.8 billion as compared to the original estimate of HK$11.4 billion. This is mainly due to the increase in revenue from land sales and stamp duty.