Group 1 - PwC suggests that the Hong Kong government optimize existing R&D tax incentives to promote technological advancement, particularly for outsourced R&D activities in the Greater Bay Area, proposing a 150% tax deduction for companies investing in AI technology to foster innovation and digital transformation [1] - The firm recommends tax incentives for global traders, including e-commerce and gaming industries, to strengthen Hong Kong's competitive edge [1] - PwC advises the government to expedite the granting of Hong Kong residency to qualified family office heads and their families, simplifying visa application processes and providing non-tax incentives such as education allowances and cash rewards to attract and retain family office professionals [1] Group 2 - PwC emphasizes the need for the government to quickly implement optimized shipping tax incentives to enhance Hong Kong's competitiveness as an international shipping center, particularly against jurisdictions like Singapore, and to accelerate the proposed half-tax incentives for commodity trading [2] - To attract global talent and investors, it is suggested to raise the investment threshold for the "New Capital Investor Entry Scheme" from HKD 10 million to HKD 15 million, aligning it with non-residential properties [2] - PwC economists highlight that while operating accounts are expected to return to surplus, structural pressures remain, urging strict control of recurrent expenditures and continued efforts to strengthen fiscal consolidation plans [2] Group 3 - The budget should prioritize growth driven by innovative technology, accelerating the development of the Northern Metropolis as a hub for AI, life sciences, low-altitude economy, and advanced manufacturing, while promoting broader application of AI in public services to enhance efficiency and reduce costs [3]