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随着“一国两制”构想的提出与实践,香港特别行政区实行独立的财政预算,社会主义制度与资本主义制度共存、共荣。中央人民政府不在香港征税,香港施行独立的税收制度,自行立法规定税种、税率、税收宽免以及其他税收事务。香港税法因其特殊历史原因以及政治、经济、文化背景等环境影响,与内地税法之间实质上存在区别,香港税法与内地税法各有其独一无二的税收地位。对于总部设在香港,主要附属公司与内地经营注册的公司,在日常
With the proposition and practice of the concept of “one country, two systems”, the Hong Kong Special Administrative Region implements an independent budget and the socialist system and capitalist system coexist and prosper. The Central People’s Government does not impose a tax on Hong Kong. Hong Kong implements an independent tax system and legislates on its own to impose taxes, tax rates, tax exemptions and other tax matters. Hong Kong’s tax laws differ substantially from the tax laws of the Mainland due to their particular historical causes and their political, economic and cultural background. Hong Kong’s tax laws and mainland tax laws each have their own unique tax status. For companies headquartered in Hong Kong, major affiliated companies operate in the Mainland with registered companies on a daily basis