香港税制的基本特点香港税制的基本特点：1，税制结构以直接税为主，不课征增值税或销售税。2实行单一的收入来源地管辖权，需对外签订避免双重征税的协定，除了于1989年同美国签订的《航运公约》有涉及税收事项外，没有同其他国家或地区签订双重税收协定。3宏观税负很低，成为 Basic Features of Hong Kong’s Tax System The basic features of Hong Kong’s tax system are as follows: 1. The tax structure is mainly direct tax. No VAT or sales tax will be levied. 2 The implementation of a single source of revenue jurisdiction requires the signing of an agreement on the avoidance of double taxation. Except for the “shipping convention” with the United States in 1989 that involved tax matters, no double taxation agreement was signed with other countries or regions. 3 macro tax burden is low, become