香港提高第二胎以上生育奖励金和免税额

香港行政长官李家超发表施政报告，宣布一系列鼓励生育的政策调整1。首名新生婴儿奖励金计划保持每名2万港元的标准，延续3年1；第二名及以后子女的奖励金由2万元提升至3万元，同期实施3年1；第二名及以后子女的免税额从14万元提高至16万元1。

香港面临严峻的人口挑战。数据显示，不愿生育的夫妇比率高达43.2%，创下历史新高1；每对夫妇平均养育的子女数目从五年前的1.3人跌至0.9人，为历史新低1。预计到2046年中，65岁或以上老人将占整体人口的36%1。这些生育奖励措施旨在应对香港持续偏低的生育率和人口老化问题。

Hong Kong Chief Executive Lee Ka-chao announced a series of measures to encourage childbirth in a policy address.1 The government will extend the newborn baby incentive scheme for firstborn children at 20,000 Hong Kong dollars for an additional three years, originally set to expire on October 24, 2024.1 Meanwhile, the cash incentive for second and subsequent children will be increased from 20,000 to 30,000 Hong Kong dollars, effective for three years.1 The tax exemption for second and subsequent children has also been raised from 140,000 to 160,000 Hong Kong dollars.1

These initiatives respond to Hong Kong's persistently low fertility rate and aging population challenges.1 The proportion of couples unwilling to have children has reached a record high of 43.2 percent.1 The average number of children per couple has declined from 1.3 five years ago to 0.9, marking a historical low.1 Demographic projections indicate that by 2046, elderly residents aged 65 and above are expected to comprise 36 percent of the total population.1