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接上期）三、税收征收管理（一）缴税方法香港纳税人的缴税方法有多种形式，目前仍以亲自缴税为主（见图５）。图５纳税人（个）缴税方式构成不同方式缴纳税款额（百万港元）（二）催缴欠税对欠缴税款，通常加收５％逾期附加费。如果纳税人拖欠税款超过６个月，税务局要征...
Connection Period) III. Administration of Tax Collection (I) Method of Tax Payment Taxpayers in Hong Kong have various forms of tax payment and are still paying tax in person (see Figure 5). Figure 5 Taxpayers (units) Method of payment Taxes paid in different ways (HK $ million) (2) Arrears of taxes In arrears with tax payments, a 5% overdue surcharge is normally imposed. If the taxpayer owes tax for more than six months, the tax bureau will sign ...