香港计划调低烈酒消费税，据知情人士透露，这被视为香港首席执行官即将在十月中期发表政策陈述的一个亮点。此举措旨在重振作为国际夜生活、餐饮和购物目的地的吸引力。调整细节尚未最终确定，且在讨论阶段保持私密性。
如果该措施实施，将是香港为扶持受新冠疫情后影响锐减的餐厅、酒吧与零售业所采取的最新努力之一，这些行业在过去都面临挑战。同时，本地消费也因疲软的房地产和金融市场而放缓。此外，香港正承受重压，争夺作为旅游及购物中转站的地位，与内地主要城市、日本等竞争加剧，后者旅游业因日元走低迎来高峰。
数据显示，今年7月，香港零售销售额较上年同期下降了12%，并且相较于2018年的水平，依旧下滑了25%。尽管第二季度餐厅收入接近2018年水平，但酒吧的销售却下挫近30%，这类企业受影响最严重。此次税改反映出香港成为全球酒类贸易中心的决心，据世界烈酒联盟7月报告称，2022年全球酒类贸易业总规模达到约7,300亿美元，其中包括约3,900亿美元的税收收入。
值得一提的是，香港在2008年取消了非酒精饮料的消费税后，葡萄酒市场立即出现繁荣增长现象，翌年进口量增加80%，达到了约3.2亿港元（约合4110万美元）。两年内，超过800家与葡萄酒相关的企业在香港口城市崛起，涵盖贸易、零售、餐厅、酒吧和物流公司等不同领域。整个行业收入也在随后的两年间增长了约30%。
根据政府数据，在香港消费税中对烈酒课征的比例较小，约为每年7.17亿港元，约占总消费税收入的大约5.6%。需要注意的是，除酒精税率调整外，还需考虑其他税收政策的可能变动，以适应经济形势的新变化和需求。
综上所述，香港此次计划旨在通过调低烈酒税率，刺激相关行业复苏和发展，并寻求成为全球酒业贸易中心的目标，以此提升经济多元化与竞争力。
新闻来源：www.bloomberg.com
原文地址：Hong Kong Plans to Cut Tax on Alcohol, Spirits in Bid to Revive Nightlife
新闻日期：2024-09-25
原文摘要：
is planning to lower the amount of tax it levies on spirits, according to people familiar with the matter, as the Asian financial center seeks to regain its edge as a premier destination for nightlife, dining and shopping.The reduction is expected to be one highlight of Hong Kong Chief Executive ’s policy address in mid-October, the people said, asking not to be identified because the deliberations are private. Liquor that has an alcohol content of more than 30% currently attracts a duty equivalent to 100% of its value in Hong Kong — among the highest anywhere in the world.One approach the government is considering is a tiered system whereby more expensive spirits would be taxed less, one of the people said. It’s thought that could boost spending on premium liquor among a higher value type of clientele while discouraging consumers to stock up on cheap drink in a bid to also limit health risks, the person said.Discussions around the spirits tax aren’t final and may still change, the people said.Representatives for Lee’s office didn’t respond to a request for comment.If implemented, the move would mark Hong Kong’s latest effort to rekindle sales for restaurants, bars and retailers, all of which have been struggling with fewer tourists post Covid. There’s also been a slowdown in domestic spending amid lackluster property and financial markets. At the same time, the city is under increasing pressure to regain its relevance as a travel and shopping hub as it faces rising competition from metropolises in mainland China, as well as and Japan, where there is a travel boom thanks to the weak yen.Retail sales in Hong Kong fell 12% in July from the year prior and are still 25% down on 2018 levels, before Hong Kong’s economy was battered by years of political unrest and pandemic isolation. While restaurant receipts for the second quarter weren’t so far below 2018 levels, sales for bars were down almost 30%, making those types of establishments the worst hit.The planned tax cut also reflects Hong Kong’s ambition to become a center for spirits trade, capturing a bigger share of an industry that’s estimated to have contributed $730 billion to the global economy in 2022, including $390 billion in tax revenue, according to a July by the World Spirits Alliance.Hong Kong in 2008 removed all duties on non spirits-based alcohol drinks and saw strong growth in the wine trade the following year, with imports jumping 80% to HK$3.2 billion ($411 million), government data show. More than 800 businesses related to wine sprung up in the following two years, including traders, retailers, restaurants, bars and logistics firms. Total industry revenue meanwhile grew 30% over two years to HK$5.5 billion.Tax on spirits accounts for a relatively small amount of Hong Kong’s overall revenue from duties, estimated to be about HK$717 million this financial year, or 5.6% of the total, according to government data.
