In an effort to boost the city's birth rate, the Hong Kong government has proposed a new tax deduction of up to HK$100,000 per year for couples who undergo assisted reproductive services. The policy, outlined in a Legislative Council paper submitted by the Health Bureau, aims to provide financial support to couples facing infertility or requiring reproductive procedures due to specific medical needs.
Starting from April 1, eligible couples will be able to claim the tax deduction annually, beginning from the next financial year. However, the deduction comes with certain criteria. Couples who freeze gametes for non-medical reasons will not be eligible for the tax benefit. The government justifies this exclusion by stating that providing tax benefits for non-medical gamete freezing may lead to delayed decision-making regarding childbearing, which goes against the goal of encouraging early parenthood.
To claim the tax deduction, couples will need to provide receipts and a standardized certificate signed by an accredited specialist or the responsible person from licensed centers. It's important to note that only local public and private hospitals are recognized as licensed centers, while centers outside of Hong Kong are not eligible.
Chief Executive John Lee Ka-chiu initially introduced this proposal in his policy address in October of the previous year. The details of the deduction will be discussed in a meeting of the Legislative Council's panel on health services.
While the tax deduction has been welcomed by some, there are concerns about its effectiveness in improving the birth rate. Au Yeung Po-chun, chairwoman of the Women Service Association, believes that the deduction will primarily benefit middle-class families who are unable to conceive naturally. She also points out that grassroots families may still struggle to afford assisted reproductive services even with the tax incentive. Au Yeung suggests that additional measures, such as subsidies and family-friendly policies, should be implemented to create a supportive environment for babies and mothers.
In conclusion, the Hong Kong government's introduction of a HK$100,000 tax incentive for couples undergoing assisted reproductive services aims to encourage childbirth and address infertility issues. While the policy has received both support and skepticism, it highlights the government's commitment to addressing the city's low birth rate through financial incentives.
香港政府推出10萬港元稅務優惠以鼓勵生育
為了提高城市的出生率，香港政府提出了一項新的稅務抵免計劃，每年最高可達10萬港元，適用於接受輔助生殖服務的夫婦。這項政策在衛生署提交的立法會文件中提出，旨在為面臨不孕或需要特定醫療需求的夫婦提供財務支援。
從2024年4月1日開始，符合資格的夫婦將能夠每年申請稅務抵免，並從下一個財政年度開始適用。然而，這項抵免計劃有一些條件。凍結配子的非醫療原因夫婦將無法享受稅務優惠。政府稱，這種排除措施是為了避免非醫療凍結配子可能導致延遲生育決策，這與鼓勵早期育兒的目標相悖。
要申請稅務抵免，夫婦需要提供相關收據和由認可專家或持牌中心負責人簽署的標準化證書。需要注意的是，只有香港本地的公立和私立醫院被認定為持牌中心，而香港以外的中心則不符合資格。
行政長官李家超在去年10月的施政報告中首次提出了這項建議。詳細的減免內容將在立法會衛生事務小組會議上進行討論。
儘管這項稅務優惠獲得了一些歡迎，但也有人對其提高出生率的效果表示懷疑。婦女服務協會主席歐陽寶珍認為，這項減免主要將使無法自然懷孕的中產家庭受益。她還指出，基層家庭即使有了稅務優惠，仍可能無法負擔輔助生殖服務的財務壓力。歐陽建議應該實施額外的措施，例如補貼和親家庭政策，以營造支持嬰兒和母親的友善環境。
總之，香港政府推出每年最高10萬港元的稅務優惠，旨在鼓勵夫婦接受輔助生殖服務並解決不孕問題。儘管這項政策既受到支持又受到懷疑，但它凸顯了政府通過財務激勵措施解決城市低出生率的承諾。
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