profit tax 利得稅

profit tax
繁：利得稅
简：利得税

距離特首林鄭月娥公布任內首份《施政報告》僅餘約兩星期，林太競選時提出引入「兩級制利得稅」，將企業首二百萬元的利得稅率由百分之十六點五降至百分之十。

林鄭倡兩級制利得稅 首200萬稅率降至10%（2017年9月28日）。星島日報，取自 http://std.stheadline.com/daily/news-content.php?id=1672260&target=2

The sticking point is a 16.5 per cent profit tax, which is waived only if certain conditions are satisfied, such as if the private equity funds’ central management and control is actually outside Hong Kong.

Tax laws poised to change in effort to lure more private equity fund houses to Hong Kong. (2017, September 25). South China Morning Post. Retrieved from http://www.scmp.com/business/banking-finance/article/2112728/tax-laws-poised-change-effort-lure-more-private-equity-fund