香港欢迎外来投资,但对外资企业并无税收优惠,而是与香港本地企业同样比例征收公司税。港府认为现行公司税已较低,对外资有吸引力,政府在引进海外投资中发挥的作用就是建设完善的基础设施,从法律上保护投资者的利益,相关机构为投资者提供高效率的服务。这样,在市场力量的调节下,80年代香港吸收的海外投资大幅度增加。 Hong Kong welcomes foreign investment but offers no tax concession to foreign-funded enterprises. Instead, it levies corporate tax in the same proportion as Hong Kong’s local enterprises. The government believes that the current corporate tax has been low and attractive to foreign investors. The government’s role in introducing overseas investment is to establish a sound infrastructure that protects the interests of investors legally and that the relevant agencies provide investors with efficient service. In this way, with the adjustment of market forces, the overseas investment absorbed by Hong Kong in the 1980s increased substantially.