| 单词 | 本俸 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 本俸 —basic salarySee also:俸 n —salary n
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總督在報告㆗花了 多個段落講述香港公務員的情況，但卻完全沒有提及在今年七月底政府對公務員本㆞化政 策的㆒個重大轉變，即容許海外合約公務員轉 以 本 ㆞ 長 俸 形 式繼續在政府任職。 legco.gov.hk | But he makes no reference at all to a major change made by the Government towards the end of July in the localization policy — a change that would allow expatriate civil servants to remain in the service by converting to the local pensionable establishment. legco.gov.hk |
此外，我們亦清楚向政 府提出寬減本年度75%薪俸稅， 以6,000元為上限。 legco.gov.hk | Moreover, we also explicitly proposed to the Government a [...] tax rebate of 75% on salaries tax for this year, [...]subject to a ceiling of $6,000. legco.gov.hk |
本港的薪俸稅 稅制，在吸引投資方面亦起㆒定作用，這項稅制十分有利於本港工作㆟口及海外投資 者。 legco.gov.hk | Our salaries tax regime, which [...] also plays a part in attracting investment, is highly favourable both to the local workforce and to overseas investors. legco.gov.hk |
(b) 由於本港超過90%的薪俸稅和物業稅 由處於收入分布較高部分的住戶繳 付，稅制絕不屬於累退性質 legco.gov.hk | (b) as more [...] than 90% of the salary tax and property tax in Hong Kong [...]were borne by the households at the upper segment of [...]the income distribution, the taxation system was by no means regressive legco.gov.hk |
當特首說今年會認真考慮推出措施，以緩解低收入人士的困 難；曾司長 [...] ⎯⎯ 我指的是財政司司長 ⎯⎯ 他說本港薪俸稅納稅人， 特別是屬中低收入組別的實際稅率，是在全球最低之列，要考慮如何改 [...] 善稅收來應付政府收入波動不定的挑戰。 legco.gov.hk | Mr TSANG ― I mean the Financial Secretary ― said that the actual [...] tax rates of the salaries tax in Hong Kong, [...]particularly that of the lower-middle [...]income group, was among the lowest in the world, so it was necessary to consider how to increase tax revenue to cope with the challenges posed by fluctuating public revenues. legco.gov.hk |
財爺”亦沒有 令大家失望，大刀闊斧地動用 200 億元還富於民，其中包括將薪俸稅的邊際 [...] 稅率和稅階回復至 2002-2003 年度的水平，以及寬免本年度 50%的薪俸稅， 並減免下年度首兩季差餉。 legco.gov.hk | Furthermore, the Financial Secretary has not disappointed us for he has made the bold decision to return $20 billion to the public, including reverting the marginal rates and marginal bands for [...] salaries tax to their 2002-2003 [...] levels, waiving 50% of salaries tax for the current [...]year and waiving rates for the first [...]two quarters of the coming year. legco.gov.hk |
(iii) ㆗國派駐新華社香港分社的官員根據㆖文(a)(i)段獲豁免在香港繳納 薪俸 稅，不過，在本㆞聘 請的工作㆟員，則須在香港繳納薪俸稅。 legco.gov.hk | (iii) Chinese officials posted to the Hong Kong Branch of the Xinhua News Agency are exempt from salaries tax in Hong Kong by virtue of (a)(i) above. legco.gov.hk |
(5)在本條㆗，“公職薪俸” (official emoluments)包括根據《退休金條例》 [...] （第89章 ）、《退休金利益條例》（第99章 ）或《退休金利益（ 司 法㆟員） 條例》（第401章 ）須付 的 退休金或 酬金。 legco.gov.hk | (5) In this section, "official emoluments" (公職薪俸) [...] includes a pension or gratuity payable under the Pensions Ordinance (Cap [...]89), the Pension Benefits Ordinance (Cap 99) or the Pension Benefits (Judicial Officers) Ordinance (Cap 401). legco.gov.hk |
換 言之， 大 部 分在現有的 薪 俸 稅制度 下，真 正 的基層 和 低 收 入 的 受 僱 人士，根本不須 繳 納 薪 俸 稅 的 ； 即使真的 要 繳 納 薪 俸 稅 ， 也 只是極 低 的 稅額。 legco.gov.hk | In other words, most of the employed who are really at the grassroots level and have low income do not need to pay salaries tax under the existing salaries tax regime. legco.gov.hk |
財政司答（譯文）：副主席先生，我了解公眾 及 本 局 對 薪 俸 稅 個 ㆟免稅額以及公司利得 稅的關注，不過，我認為就這條問題來討論有關事項，實在極不適宜。 legco.gov.hk | FINANCIAL SECRETARY: Mr Deputy President, I appreciate the public's and [...] this Council's concern about the question of [...] personal allowances for salaries tax purposes, and [...]also the corporation tax. legco.gov.hk |
因為我們看到，薪俸稅免稅額本身是 按照不同的收入點逐步逐步形成稅 階，可見多賺多付稅，同樣地，利得稅是否也可沿用多賺多付稅的概念呢？ legco.gov.hk | The reason is that it has come to our notice that [...] personal allowances for salaries tax gradually give [...]rise to tax bands on the basis of different salary points. legco.gov.hk |
鑑於本局對個人薪俸稅免稅額極為關注，政府可否告知本局 ，會否以1995／96年度納稅人士作為計算基數，而將個人 及已婚人士的基本免稅額同時提高百分之五、百分之十、百 分之十五、百分之二十及百分之二十五後，分別各有多少人 跌出稅網，而在近300萬工作人口中，剩下要繳稅的分別又 [...] [...] 有多少人及佔工作人口的百分之幾；若有作出上述計算，詳 情為何；若否，原因為何？ legco.gov.hk | In view of the concern expressed by this Council over the amount of personal allowance for salaries tax, will the [...] Government inform this [...]Council whether, on the basis of the number of taxpayers in 1995-96, it has estimated the respective numbers of persons who will fall out of the tax net if the amount of basic personal allowance for both individuals and married couples is to be raised by 5%, 10%, 15%, 20% or 25%; if so, what are the respective numbers of tax-payers remaining and what are the respective percentages out of the working population of nearly 3 million people; if not, why not? legco.gov.hk |
(d) 司法人員薪俸及服 務條件常務委員會，代表司法人 員。 legco.gov.hk | (d) the Standing Committee [...] on Judicial Salaries and Conditions [...]of Service for judicial officers. legco.gov.hk |
我們也 有 必 要 留意幾 方 面 [...] 的稅源 隱 憂：我們的利 得 稅 和 薪 俸 稅 網 本 來 就十分狹 小 ， 現在更日益 [...]縮 窄 ；全球經濟一 體化， 可 能 導 致利得 稅 流 失 ； 凍 結 公 共 服 務 收費， 必然影響政 府收入；非法 [...]和網上 賭 博，已 對 博 彩 稅收益 構 成 威脅；而全球性股票市 場 競爭， 也 將對股票交易印 花 稅 帶來沖 擊。 legco.gov.hk | These include our very narrow and [...] shrinking profits and salaries tax nets; the possible [...]loss of profits tax due to globalization; [...]a decrease in revenue because of our inability to revise fees and charges for public services; threats to our betting duty yield from illegal gambling and the spread of e-gambling; and the erosive impact of global competition on our yields from stamp duty on stock transactions. legco.gov.hk |
舉例來說，主要稅項如利得稅和薪俸 稅的 基礎本來已 較為狹窄；另外，全球經濟一體化，以及資訊科技和電子商貿的 [...] 發展，亦可能對政府的稅收造成沖擊。 legco.gov.hk | For example, the base of our main taxes such [...] as profits tax and salaries tax is already rather [...]narrow; added to this will be the [...]potential impact of globalization and the development of information technology and electronic business on government revenue. legco.gov.hk |
(六 ) 削減薪俸稅：基本免稅 額按通脹率調整，由現時的108,000元 提高至113,000元；已婚人士免稅額按通脹率調整，由現時 的 216,000元提高至226,000元；提高子女免稅額，由現時 [...] 5萬元增至6萬元；以及提高供養父母免稅額，由現時3萬元 [...] 增至6萬元； (七 ) 取消薪俸稅標準稅率：建議取消標準稅率，所有市民按邊際 稅率繳稅 legco.gov.hk | (f) salaries tax deduction: to increase the basic allowance according to [...] the inflation rate from the present $108,000 to [...]$113,000; to increase the married person’s allowance according to the inflation rate from the present $216,000 to $226,000; to increase the child allowance from the present $50,000 to $60,000; and to increase the dependant parent allowance from the present $30,000 to $60,000 legco.gov.hk |
條例草 案 的第二 及第三項建議是把 薪俸稅 基 本 免 稅 額 及單親免稅 額由 10 萬元增 至 108,000 元、已 婚 人士免 稅 額由 20 萬元增 至 216,000 元 ， 以 及 把每個稅 階 由 35,000 元擴闊 至 4 萬元。 legco.gov.hk | The second and third proposals in the Bill are to increase the basic allowance and single parent allowance from $100,000 to $108,000 and married person's allowance from $200,000 to $216,000 for the salaries tax. legco.gov.hk |
第 四 ， 我 提議政府 調 低薪俸 稅 的基本免稅 額 ， 即 說 得 坦 白 一些， [...] 我 提議 多些人 應該納 稅 。 legco.gov.hk | Fourth, I would like to propose to the Government that the [...] basic allowance for salaries tax be lowered. legco.gov.hk |
如屬公務員公共房屋配額的「綠表資格證明書」持有人，除上述文件外，並須帶同最新的 薪 俸結 算書副本，親 自到置業資助貸款小組（居屋第二市場計劃）辦事處遞交申請。 housingauthority.gov.hk | (Holders of Green Form Certificate that is issued in the Civil Service Public Housing Quota should submit their application form in person together with the above [...] documents and a photocopy of [...] their latest salary statement) Applicants who are tenants of public housing/interim [...]housing should [...]submit their applications together with the application fee to their respective Estate/Interim Housing/District Tenancy Maintenance Office. housingauthority.gov.hk |
公務員每年獲得的薪 俸調整 與通貨膨脹之間並沒有這樣的直接因果關係，但很明顯會有心理影響。 legco.gov.hk | There is no direct causal relationship between the annual pay adjustment for civil servants and inflation as such, but there is clearly a psychological effect. legco.gov.hk |
主席先生 主席先生 主席先生 主席先生，主要答覆的 ，主要答覆的 ，主要答覆的 ，主要答覆的(a)(iii)段提到 段提到 段提到 段提到，新華社在本㆞聘請的工作㆟員須繳納香港的 薪俸 ，新華社在本㆞聘 請的工作㆟員須繳納香港的 薪俸 ，新華社在本㆞聘 請的工作㆟員須繳納香港的 薪俸 ，新華社在本㆞聘 請的工作㆟員須繳納香港的薪俸 稅 legco.gov.hk | MR LEE WING-TAT (in Cantonese): Mr President, it is mentioned in paragraph (a)(iii) of the main reply that the locally engaged personnel of the Hong Kong Branch of the Xinhua News Agency are liable to Hong Kong salaries tax. legco.gov.hk |
(六 ) 削減薪俸稅：基本免稅 額按通脹率調整，由現時的108,000 元提高至113,000元；已婚人士免稅額按通脹率調整，由 現時的216,000元提高至226,000元；提高子女免稅額，由 [...] 現時5萬元增至6萬元；以及提高供養父母免稅額，由現時 3萬元增至6萬元 legco.gov.hk | (f) salaries tax deduction: to increase the basic allowance according to [...] the inflation rate from the present $108,000 to [...]$113,000; to increase the married person's allowance according to the inflation rate from the present $216,000 to $226,000; to increase the child allowance from the present $50,000 to $60,000; and to increase the dependant parent allowance from the present $30,000 to $60,000 legco.gov.hk |
就資歷組別 9 而言， 薪常會注意到公務員與私營機構學位職位的 薪 俸 結 構 不同(即私 營機構的學位職位一般在數年後會有較大幅度的加薪)，基於這 個資歷組別的職位會成為公務員隊伍的骨幹，政府必須維持這個 資歷組別職位的競爭力。 legco.gov.hk | For QG 9, the Standing Commission has noted, in particular, the differences in the salary structure of degree jobs in the civil service and the private sector (viz. degree jobs in the private sector generally enjoy a larger jump after a few years) and the importance to maintain the competitiveness of jobs in the QG which form the backbone of the civil service, etc. legco.gov.hk |
(a) 提供下述資料：過去數年就利得稅及 薪 俸 稅 (包 括個人入息課稅)可予扣除的捐款額、就該建議 如何及在多大程度上能鼓勵法團／個別人士作 出慈善捐款進行的評估，以及該建議實施後預 計會增加的捐款數額。 legco.gov.hk | (a) Provide information on the amount of tax deductible donations under profits tax and salaries tax (including tax under personal assessment) in the past few years, an assessment on how and to what extent the proposal would encourage charitable donations by corporations/individuals, as well as and the estimated amount of additional donations that would be made after implementation of the proposal. legco.gov.hk |
如果有 足夠證據證明現任或前任行政長官的生活水平，超出與其現在或過往的公職 薪俸相稱 的水平，或其控制的金錢資源或財產與其現在或過往的 薪 俸 不相 稱，而該現任或前任行政長官又未能向法庭作出圓滿解釋，則屬觸犯法例。 legco.gov.hk | If there is sufficient evidence to prove that any Chief Executive or former Chief Executive maintains a standard of living above that which is commensurate with his present or past official emoluments; or that he is in control of pecuniary resources or property disproportionate to his present or past emoluments, and he is unable to give a satisfactory explanation to the court, the Chief Executive or former Chief Executive will be guilty of an offence. legco.gov.hk |
(b) 由公務員事務局轄下公務員培訓處與政府資訊科技總監辦公室聯合為政府人 員舉辦的社交媒體實務培訓，以及由公務員事務局和公務及司法人員 薪 俸及 服 務條件諮詢委員會聯合秘書處（“薪諮會聯合秘書處”）為其職員安排的同 類訓練的資料，載於附件2。 legco.gov.hk | (b) Information on practical training in social media co-organised by the Civil Service Training and Development Institute (CSTDI) of CSB and the Office of the Government Chief Information Officer (OGCIO) for all Government officers and similar training arranged by CSB and Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service (JSSCS) for their own staff is at Annex 2. legco.gov.hk |
至於余若薇議員的修正案中，促請特首懲處梁展文，包括扣減長 俸，其 實根據法例第99章《退休金利益條例》，退休高官在數個情況 下才有可能被取消、暫停支付或扣減退休金，包括被裁定犯了任何與 其任職於政府的公職服務相關的罪行，並且由行政長官核證為已對香 港造成嚴重損害或被裁定犯了《防止賄賂條例》或《刑事罪行條例》 所訂的叛逆罪等。 legco.gov.hk | Regarding the amendment proposed by Ms Audrey EU urging the Chief Executive to take punitive action against Mr LEUNG Chin-man including the deduction of his pension payment, it is in fact stipulated under the Pension Benefits Ordinance (Cap. 99) that the pension of a retired senior official may only be cancelled, suspended or reduced under several conditions which include the conviction of any offence in connection with the public service under the Government and the said offence has been certified by the Chief Executive to have been gravely injurious to Hong Kong, any offence under the Prevention of Bribery Ordinance or the offence of treason under the Crimes Ordinance. legco.gov.hk |
本會促 請政府全 面 檢討西九龍文娛藝術區發展計劃，在規 劃文化設施 之 前 ， 應 先 考慮有關‘軟 件 ’的 內容， 延 長提交發展建議的期 限 ，並公開 及 詳 細 地 諮詢文化界 、 專 業 團 體 、地產 界 、立法會、公眾 及相關組織 ， 以 貫徹文化委員會就西九龍發展計劃提出‘以 人 為本’、 ‘建立伙 伴 關 係 ’ 和 ‘民間主導’的原則 ， 制 訂 公 開 、公平 和 適切合 宜 的發展及運作方案， 而 在發展過程中，政府應 促成發展商與 文化界 的 伙 伴 關 係，讓 文化界參 與 區 內 設施的策 劃及將來的運作。 legco.gov.hk | That this Council urges the Government to comprehensively review the West Kowloon Cultural District development project, consider the ‘software’ contents before planning the cultural facilities, extend the deadline for submission of development proposals, openly and thoroughly consult the cultural sector, professional bodies, the real estate sector, the Legislative Council, the public and relevant [...] organizations, and uphold the ‘people-oriented’, ‘partnership’ and ‘community-driven’ principles put forward by the Culture and Heritage Commission for the West Kowloon development in formulating a development [...]and operation plan that is open, fair and proper; and in the process of development, the Government should also facilitate a partnership between developers and the cultural sector, so as to allow the latter to participate in the planning and future operation of the facilities in the district. legco.gov.hk |
本公司 亦將於股東週年大會上按股東週年大會通告載列的條款，就授予董事發行授權 提呈普通決議案，以配發、發行及處理不超 過 本 公 司於有關決議案通過當日之已發行 股本 面值 總額20%之股份，以及於截至下列時間（以最早者為準）止期間內任何時間，將相當於 本公司於授出購回授權後購回之股份面值總額之任何股份，加入將授予董事之發行授權 內：(a)本公司 下屆股東週年大會結束時；(b)細則或任何適用法例規 定 本 公 司 須舉行下屆股 東週年大會之期限屆滿時；及(c)該授權於股東大會上以普通決議案撤銷或修訂當日。 centron.com.hk | Ordinary resolutions will also be proposed at the Annual General Meeting in respect of the granting of the Issue Mandate to the Directors, in the terms set out in the notice of the Annual General Meeting, to allot, issue and deal with Shares not exceeding 20% of the aggregate nominal amount of the share capital of the Company in issue as at the date of passing the relevant resolution, and adding to the Issue Mandate so granted to the Directors any Shares representing the aggregate nominal amount of the Shares repurchased by the Company after the granting of the Repurchase Mandate, at any time during the period ended on the earliest of (a) the conclusion of the next annual general meeting of the Company; (b) the expiration of the period within which the next annual general meeting of the Company is required by the Articles or any applicable [...] laws to be held; and [...](c) the date upon which such authority is revoked or varied by an ordinary resolution at a general meeting of Shareholders. centron.com.hk |
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