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香港的税务条例制订于1947年,至今已有40多年的历史。这期间,香港的经济发生了巨大转变,从典型的转口贸易商埠,转变成为出口制造业城市,进而又演变成为国际上一个重要贸易金融中心。随着经济模式的不断改变,经济活动所依循的商业惯例也不断变化,因此,税务条例也追随经济发展的变动而进行了多项调整,使之能够继续符合税率低、税制简单以及最少干扰经济的要求。
Hong Kong’s tax regulations were enacted in 1947 and have been more than 40 years old. During this period, Hong Kong’s economy changed dramatically from a typical port of entrepot trade to an export manufacturing city, which in turn evolved into an important international trade and financial center. With the continuous changes in economic models and changes in the business practices followed by economic activities, the tax regulations also make various adjustments in line with changes in economic development so that they can continue to meet the requirements of a low tax rate, a simple tax system and a minimum disruption to the economy Request.