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香港回归祖国后，我有幸两次赴港考察，藉机对香港税务问题进行了一些调查研究，现将香港税务的立法、征管等情况作一简要介绍。香港税务局是一个很有效率的政府机构，连续两年获申诉专员颁发的冠军大奖，是唯一荣获劳工处颁发的“开明雇主奖”的政府部门。他们的工作口号...
After Hong Kong’s return to the motherland, I was fortunate enough to visit Hong Kong twice to take the opportunity to conduct some investigations into the taxation problems in Hong Kong. I will briefly introduce Hong Kong’s tax legislation and collection and management. The Hong Kong Inland Revenue Department (IRD) is a very efficient government agency. It won the Champion of the Ombudsman for two consecutive years and is the only government department to win the “Open-minded Employer Award” awarded by the Labor Department. Their work slogan ...