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当代世界上市场经济发达的国家的税制结构,大多以直接税为主体税种,而发展中国家则大多实行以间接税为主体的税种结构。香港于70年代就完成了以间接税为主体税种向以直接税为主体税种的税制体系的过渡。目前,直接税约占税收总额的65%。目前,香港的主要税种有:薪俸税、利得税、物业税、遗产税、印花税、博彩税及少量零星税费。
In the contemporary world, the tax structure of the developed countries with direct market economy mostly adopts the direct tax as the main tax category, while the developing countries mostly implement the tax structure with the indirect tax as the main body. In the 1970s, Hong Kong completed the transition from a system of indirect taxes to a system of taxes based on direct taxes. At present, direct taxes account for about 65% of the total tax revenue. At present, the major types of taxes in Hong Kong are: salaries tax, profits tax, property tax, estate tax, stamp duty, betting duty and a few sporadic taxes.