吸引外商到我国投资,必须创造良好的投资环资环境。在税收优惠问题上,因前来投资的多为香港人,许多人往往拿我国的税负同香港地区的税负作比较。其中,个人所得税税负又是比较敏感的。因为税法规定税款要由个人负担,直接影响个人的利益,故个人所得的中港税负对比,十分令人关注。现以香港工人在中港两地工作为例,按同样收入,对两地应缴的个人所得税(香港为薪俸税)的税负作一下量的对比。为直观起见,中港个人所得的税负对比采用直角坐标直接表示(见图1)。坐标图中,横坐标表示个人年收入,纵坐标表示对应的应纳税款。标定金额为人民币,港币按0.47的折 To attract foreign investors to invest in our country, we must create a favorable environment for investment and capital environment. On tax concessions, many people come to invest mostly from Hong Kong. Many people often compare our tax burden with the tax burden in Hong Kong. Among them, the personal income tax burden is more sensitive. Because the tax law stipulates that tax will be borne by individuals, which directly affects the interests of individuals, it is of great concern that the personal tax revenue collected by China and Hong Kong is comparatively negative. Taking the work of Hong Kong workers in Hong Kong and Mainland China as an example, we compare the tax burden on personal income tax (Hong Kong salaries tax) payable by the two places on the same income. To be intuitive, the tax burden on individuals in Hong Kong and China is expressed in Cartesian coordinates (see Figure 1). In the graph, the horizontal axis represents the annual income of individuals, and the vertical axis represents the corresponding tax payable. The nominal amount is RMB and the Hong Kong dollar is discounted at 0.47