two-tiered profit tax 兩級制利得稅

two-tiered profit tax
繁：兩級制利得稅
简：两级制利得税

候任特首林鄭月娥女士在其競選政綱中提到「提議引入兩級制利得稅（two-tiered profits tax），為企業（尤其是中小企及初創公司）減輕稅務負擔。企業首200萬元的利得稅率由16.5%降低至10%，為數以萬計企業減稅40%（首200萬元以後的利潤，稅率則維持不變）」（3.49段）。

黃元山（2017年4月28日）。兩級制利得稅。明報，取自 https://news.mingpao.com/pns/dailynews/web_tc/article/20170428/s00012/1493315365744

Government sources said some 130,000 companies could benefit from two-tier profit tax system, and that the government may lose HK$5.8 billion from tax revenue.

(Policy address) Profits tax slashed to 8.25pc for first HK$2 million. (2017, October 11). The Standard. Retrieved from http://www.thestandard.com.hk/breaking-news.php?id=97930&sid=4