内地与香港税制的比较刘隆亨，钱臻，赵素苓一、香港税制的原则、特点和现行税种由于香港缺乏天然资源，香港的经济奉行对外自由贸易方式，其生存主要依赖于贸易所赚收入，所以香港税收采取低税率政策，其主要政策原则有如下几点：（一）保证财政需求原则。任何税收政策首... Comparison of the Tax System between the Mainland and Hong Kong Liu Longheng, Qian Zhen, Zhao Sueling First, the Principles, Characteristics and Current Tax Types of Hong Kong’s Hong Kong Due to the lack of natural resources in Hong Kong, Hong Kong’s economy pursues an outward free trade mode and depends mainly on the revenue earned by trade Hong Kong tax to adopt low tax policy, the main policy principles are as follows: (A) to ensure the principle of financial needs. Any tax policy first ...