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香港薪俸税长期实行大妇合并评税制度。近几年来香港要求夫妇分开评税的呼声一浪高过一浪。人民的强烈要求,终于迫使港英当局宣布从明年起的下一个财政年度开始实行夫妇分开评税制度。在1987/88财政年度,香港政府对新俸税的免税额已作出让步,把纳税人的基本免税额由28,000元提高到29,000元,妻子的免税额提高到31,000元,并相应提高了子女及供养父母免税额,1988/89年度更增加了有工作的妻子的特别免税额15,000元。
Hong Kong salaries tax long-term implementation of the big woman merger assessment system. In recent years, Hong Kong has asked the couple to separate their assessments after the wave of waves. The strong demand of the people has finally forced the British-Hong Kong authorities to announce the introduction of a separate tax assessment system for couples starting next fiscal year beginning next year. In the financial year 1987/88, the Hong Kong Government made concessions on the allowances for the new salaries tax, raising the basic allowance for taxpayers from $ 28,000 to $ 29,000 and raising the allowance for wives to $ 31,000 and correspondingly raising their children and To support the parent allowance, a special allowance of $ 15,000 for working wives was added in 1988/89.