【2026-27财年香港财政预算案】香港财政司司长陈茂波：股票市场表现亮丽，恒生指数全年上升 28%，平均每日成交额增加九成至近2500亿港币，创下历史新高。新股上市集资额较2024年增加两倍多 至超过2800百亿元，高踞全球第一。 住宅物业价量齐升，交投自去年三月起持续活跃，全年成交量上升至近63000宗，是四年新高。楼价全 年上升3.3%，结束前三年跌势；租金亦上升百分之4.3%。非住宅物业成交量反弹，租金及价格跌幅收 窄。 劳工市场下半年渐趋平稳。第四季经季节性调整的失业率为3.8%。就业收入持续增长，第四季全职雇 员每月就业收入中位数按年上升4.2%。 （新浪财经香港站） 责任编辑：宋雅芳 【2026-27财年香港财政预算案】香港财政司司长陈茂波：股票市场表现亮丽，恒生指数全年上升 28%，平均每日成交额增加九成至近2500亿港币，创下历史新高。新股上市集资额较2024年增加两倍多 至超过2800百亿元，高踞全球第一。 住宅物业价量齐升，交投自去年三月起持续活跃，全年成交量上升至近63000宗，是四年新高。楼价全 年上升3.3%，结束前三年跌势；租金亦上升百分之4.3%。非住宅物业成交量反弹，租金及价 ...

Core Viewpoint - Deloitte estimates that Hong Kong's fiscal budget for 2025/26 will be approximately balanced with a surplus of HKD 15.6 billion, and the fiscal reserves are expected to reach around HKD 669.9 billion by March 31, 2026, reflecting a year-on-year increase of 2.4% from HKD 654.3 billion last year [1] Group 1: Fiscal Proposals - Deloitte suggests developing the Northern Metropolis as a new growth engine for Hong Kong, proposing investment tax credits and subsidies for businesses investing in the area, as well as a 150% special tax deduction for interest expenses and professional fees related to bonds issued for supporting the development [1] - A dedicated tax framework is recommended for the Hong Kong-Shenzhen Innovation and Technology Cooperation Zone, extending tax incentives to activities in the Shenzhen area [1] Group 2: Tax Optimization and Dual Listing - Recommendations include optimizing tax policies to promote dual listings and capital investment, such as providing a "safe harbor" for companies dual-listed in Hong Kong and reducing the stamp duty rate on transactions involving dual-listed company shares by 0.05% [2] - The proposal to change the interest expense deduction condition from "actual taxation" to "applicable tax rate" standard for Corporate Treasury Centers (CTC) and provide unilateral tax credits for CTC income [2] Group 3: Financial Services and Wealth Management - The expectation to maintain Hong Kong's competitive advantage as a regional asset and wealth management center includes offering preferential tax regimes for eligible fund managers, reducing the profits tax rate to 8.25% [2] - Additional recommendations include tax incentives for licensed digital asset market participants and single-family offices, as well as enhancing the charitable ecosystem [2]