毕马威香港《财政预算案》前瞻：建议优化家族办公室税务优惠制度 扩大投资范畴至数码资产及贵金属

Group 1 - KPMG's report suggests a series of comprehensive recommendations to enhance Hong Kong's competitiveness and ensure long-term fiscal stability, focusing on attracting multinational companies to establish regional headquarters in Hong Kong [1] - The report recommends tax incentives for qualified profits obtained by regional headquarters to stimulate local economic activity, promote high-end employment, and drive industrial upgrades [1] - For family offices, KPMG proposes optimizing the existing tax incentive system to include digital assets and precious metals, making it more attractive and effective [1] Group 2 - The development of the "Northern Metropolis" is highlighted as a crucial part of Hong Kong's future development blueprint, with proposals for "super deductions" for R&D companies in the Greater Bay Area to enhance cross-border innovation [2] - KPMG estimates a significant improvement in the fiscal deficit for the 2025-26 fiscal year, projecting a deficit of approximately HKD 11.2 billion, compared to the government's original budget of HKD 67 billion [2] - The report indicates that as of March 2023, fiscal reserves are expected to be around HKD 643 billion, maintaining a healthy level, with stamp duty revenue exceeding expectations by approximately HKD 45 billion, contributing positively to the fiscal outlook [2] Group 3 - KPMG emphasizes three priority areas for Hong Kong's development: stimulating business opportunities, fostering new industries for sustainable development, and caring for citizens to build better communities [3] - Recommendations include optimizing the tax system to attract multinational and outbound mainland enterprises, aligning with national and local development plans [3] - Additional measures proposed include tax exemptions for families employing domestic workers, increasing the mortgage interest deduction limit, and expanding the scope of tax exemptions for supporting parents and grandparents residing in the Greater Bay Area [3]