醫療津貼是否total income的一部份

醫療津貼is not part of income, it is a kind of wealth transfer because it is no production of goods or services.

GDP is the total value of goods / services of a economy for a period of time. At the time of giving 醫療津貼, no value is created and so it is not a part of income.

2006-12-05 13:18:34 補充：
I see...you are asking about TAXATION, not ECON.From the taxation view point, 醫療津貼just like the 車費津貼, it is a taxable income, except if it is 實報實銷.Please refer to :http://www.ird.gov.hk/chi/tax/ind.htm