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澳门首两月赌税68亿升50% 其它直接税见“赤字”
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据澳门日报报道,今年首两月澳门博彩税收比去年同期大幅增长50%,但特区ZF另两个主要收入来源——其它直接税及绝大部分为批地收益的“财产之收益”,均是“赤字”。 据澳门财政局最新公布的公共财政资料,首两月特区ZF总收入为88.152亿,增长31%,总开支15.062亿,上升13.5%。运作结余为73.09亿,比去年同期53.4亿结余,大幅增长35.4%。
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公共财政收入节节上升,仍由博彩税带动。首两月博彩税为68.091亿,占特区ZF经常收入77.8%,较去年前两月的45.386亿,激增50%。在特区ZF的经常收入项目中,撇除博彩税、其它直接税、间接税、财产之收益外的“其它经常收入”也大幅增加,首两月收入6.457亿,同比增长70%。6 N0 h, e7 c6 U. ~9 Z, e+ i
) _* |: n- c2 v [b]批地收益见赤字[/b], B' L: R2 F0 i9 s, F
0 @8 `+ G8 V% q7 m0 T8 Y 值得关注的是,作为公共财政第二、三大收入来源的财产之收益及其它直接税,首两月收入却大幅下跌。由批地溢价金收入主导的财产之收益,由2006年开始稳步上扬,成为澳门特区ZF的第二大收入来源,今年以来批地收益只有6.945亿,比去年同期10.589亿,少了34.4%。! \$ k9 H; v3 V4 s) e- A: }
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其它直接税的跌幅更甚,首两月只有2.437亿,去年同期则有3.765亿,跌35%,只相当于全年预算其它直接税总收入的13.5%。% U) B7 B; b' P5 L1 F
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开支方面,特区ZF的经常开支达14.96亿,同比增长13.4%。首两月1020万的资本开支中,属公共投资计划的只有10万。
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' B9 M" ]5 C* ]8 Q3 Z# k [b]职业税豁免额增[/b]
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此外财政局消息指出,今年度职业税优惠,除续减收25%税款,豁免额也由原来的9.5万提高至12万。9 l, X- F3 m% w& ]0 q& `! q
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上述税务优惠主要给予在职雇员(本地或非本地人员),以及自由及专门职业人士,但由于雇主有责任为雇员代扣职业税,豁免额的提高对代扣税款的金额会有直接影响,因此,雇主要留意为雇员代扣税款时,应根据新的豁免额相应调整。
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