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香港特别行政区(以下简称香港)财税体制具有两个重要特点:一是颇具特色的公共财政体制;二是宽严并举的税收制度体系.该文通过对香港财税制度运作经验的归纳和总结,提出了完善内地财政税收制度建设的政策建议和措施.“,”There are two significant characteristics in fiscal and tax system of Hong Kong Special Administrative Region (hereinafter referred to as Hong Kong). One is its characteristic public finance system. The other is its tax sys-tem seeking the balance between severity and leniency. By summarizing the operational experiences of the fiscal and tax system in Hong Kong, the paper puts forward some policy suggestions on improving the fiscal and tax system in Main-land China.