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曾经作为香港政府五大税收支柱(利得税、利息税、薪奉税、物业税、遗产税)之一的利息税,在香港一直是个颇具争议的问题,成为香港税制改革的主题。利息税几经改革,如今已退出香港税制的“历史舞台”。香港地区在税收上是根据“地域原则”确立其税收管辖权的,即仅对源自香港境内的所得征税,对源于香港境外的所得免于征税。在利息征税方面,一直只就在香港境内提供资金所带来的利息收入征税,对在海外提供资金所获的利息收入免征香港利息税。利息税的这一情况,一直延续至七十年代初。
Interest tax, once used as one of Hong Kong’s five major tax pillars (profits tax, interest tax, salary tax, property tax and estate tax), has been a controversial issue in Hong Kong and has been the subject of tax reform in Hong Kong. After several years of reform, interest tax has now been withdrawn from the “historical stage” of Hong Kong’s tax system. Hong Kong tax revenue is based on “geographical principle” to establish its tax jurisdiction, that is, income from Hong Kong only taxable income derived from outside Hong Kong tax exemption. In respect of taxation of interest, it has only imposed a tax on interest income arising from the funding of funds in Hong Kong and exempted Hong Kong’s interest tax on the interest income earned on the funds provided overseas. This situation of interest tax extended to the early 1970s.