✔ 最佳答案
Under salaries tax, the ceiling of $6,000 per case is applied on individual taxpayer basis. For couples electing to be jointly assessed under salaries tax, the ceiling is applied on each couple. Under personal assessment, single taxpayers will each be subject to the ceiling. Married couples must make their personal assessment election together and the ceiling will therefore apply to each couple.
Legislative amendments are required for implementing the measures proposed in the Budget. Upon enactment of the relevant legislation, the Inland Revenue Department will effect the reduction in the final assessment for 2009/10. Most taxpayers will receive their tax bills, with the reduction duly reflected, starting from the third quarter in 2010. As in previous years, salaries tax will generally fall due in January 2011.
More details in
http://www.ird.gov.hk/eng/tax/budget.htm#03