长期以来,香港为了充分维持其自由市场经济及投资者乐园的特色,始终把税种限制在尽可能少的范围内,与其他国家和地区相比,税率不仅较低,减免条件也较宽。港英政府制定税收政策考虑的基本因素有:实行低税率;维持简单的税务制度;尽可能不影响正常的商业活动;采取标准税率制,鼓励生产。现行的香港税制,仅有十几个税种,基本分为直接税和间接税两大类。根据香港税务条例的规定,香港直接税的征收原则与其他国家或地区有所不同。首先,它采取属地主义原则,只对来自香港当地的收入征税,而无论纳税对象是否香港居民。举例说,即使是本地居民,其收入只要来自海外,也不必征税。反之,如果不是本地居民,但只要其收入来自香港,则必须在香港纳税,这就避免了在香港出现双重征税的情况。其次,实行分类计算制,对某些收入税务条例备有特别条款,加以豁免,体现了税制的灵活性。最后,对资本性收入免征所得税。 For a long time, in order to fully maintain its characteristics of a free market economy and an investor paradise, Hong Kong has always kept the tax as small as possible. Compared with other countries and regions, the tax rate is not only lower but the tax relief conditions are also wider. The basic factors considered by the British Hong Kong government in formulating tax policies include: implementing low tax rates; maintaining a simple tax system; minimizing normal commercial activities as much as possible; and adopting a standard tax rate system to encourage production. The current Hong Kong tax system, only a dozen tax categories are basically divided into direct tax and indirect tax two broad categories. According to the provisions of the Hong Kong Inland Revenue Ordinance, the principle of collecting direct tax in Hong Kong differs from that of other countries or regions. First, it adopts the principle of sectarianism and taxes only local income from Hong Kong irrespective of whether Hong Kong residents are taxpayers. For example, even a local resident earns no income as long as his income comes from overseas. On the other hand, if it is not a local resident, it must pay tax in Hong Kong as long as its income comes from Hong Kong. This avoids double taxation in Hong Kong. Second, the implementation of a system of classification and calculation provides special provisions on certain income tax regulations to be exempted, which reflects the flexibility of the tax system. Finally, income tax is exempt from capital gains.