2013-14政府財政預算案摘要 (一般營商人士注意事項)

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  • 寬免2013-14年度商業登記費
  • 寬減75%的2012-13年度利得稅,上限為1萬元
  • 中小企融資擔保計劃]的特別優惠措施的申請期延長一年
  • 中小企業市場推廣基金的累計資助上限,由15萬元提升至20萬元
  • 出口信用保險局將推出「小營業額保單計劃」
  • 將基本及額外子女免稅額由現時6萬3,000元提高至7萬元
  • 寬減75%的2012-13年度薪俸稅及個人入息稅,上限為1萬元
  • 寬免全年差餉,每季以1,500元為上限
  • 提高個人進修開支扣除額的上限至8萬元
  • 寬減專屬自保公司離岸保險業務的利得稅,吸引企業來港成立專屬自保公司
  • 由2013年5月1日起,法定最低工資水平將調整至每小時30元。
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