香港会计师公会：建议提高住宅物业租赁印花税 薪俸税较高一级标准税率上调至16.5%

Core Viewpoint - The Hong Kong Institute of Certified Public Accountants has proposed recommendations for the government's 2026-27 fiscal budget to ensure public financial sustainability and explore a broader tax base for more stable revenue [1] Group 1: Tax Recommendations - The Institute suggests reviewing the tax base to align with long-term expenditure needs and recommends specific measures to increase revenue based on the principle of "those who can pay more should pay more" [1] - Proposed measures include increasing the long-unadjusted stamp duty on residential property leases and raising the higher standard tax rate for salaries from 16% to 16.5%, or lowering the income threshold for this rate to above 4 million HKD [1] Group 2: Budget Proposal Themes - The budget proposal theme is "Enhancing Hong Kong's Advantages: Stimulating Innovation, Attracting Talent, and Building a Bright Future," covering four main areas: attracting investment and promoting economic growth; attracting, retaining, and nurturing talent; ensuring public financial health and tax competitiveness; and supporting communities and promoting sustainable development [1] Group 3: Infrastructure and Compliance Suggestions - The Institute recommends charging a border construction fee for private cars entering controlled areas to subsidize the maintenance costs of various facilities and infrastructure at these checkpoints [1] - To improve tax compliance, a voluntary declaration plan with a time limit is suggested for small and online businesses, including online store owners and key opinion leaders (KOLs), with a waiver of penalties as an incentive [1]