ACCA：料2025/26年度香港综合盈余将达41亿港元 提15项建议包括为北都企业提供税务优惠

Core Viewpoint - The Hong Kong government is set to release the 2026/27 fiscal budget on February 25, with the ACCA Hong Kong proposing 15 recommendations aimed at enhancing Hong Kong's competitiveness and ensuring sustainable public finances [1][2]. Group 1: Fiscal Strategy - ACCA suggests a dual-track strategy focused on fiscal discipline and efficiency to ensure long-term sustainability of public finances, including practical spending controls and a comprehensive review of all funding programs and tax incentives [1][2]. - The projected comprehensive surplus for Hong Kong in the 2025/26 fiscal year is estimated to reach HKD 4.1 billion [1]. Group 2: Tax Recommendations - Recommendations include raising the one-time tax relief cap to HKD 10,000, introducing a tax deduction cap of HKD 30,000 for domestic helper expenses, and increasing the tax deduction cap for private health insurance under the voluntary health insurance scheme to HKD 16,000 [2]. - The proposal also includes tax incentives for businesses relocating to the Northern Metropolis, such as group loss, loss carryforward, and startup loss cash-out policies [2]. Group 3: Innovation and Technology - ACCA recommends expanding deductible R&D expenses and clarifying and broadening tax deductions for intellectual property acquisitions to foster innovation and technology development [3].