兩級利得稅稅率制度適用於公司及非法團業務（即獨資企業和合夥企業），第一筆200萬港元應評稅利潤，會以現行稅率減半徵稅，於2018/19評稅年度起生效。
兩級利得稅稅率制度適用於公司及非法團業務（即獨資企業和合夥企業），第一筆200萬港元應評稅利潤，會以現行稅率減半徵稅，於2018/19評稅年度起生效。
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