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1997年7月1日起,中华人民共和国政府将恢复对香港行使主权。为确保回归后香港地区的繁荣与稳定,中央人民政府决定设立香港特别行政区,实行包括税收政策、制度在内的有关法律、经济、对外交往等方面的高度自治。“九七”后实行高度自治的香港特别行政区采用什么样的税收政策、制度问题,已经成了公众注目的特别是香港工商界普遍关心的问题。对此,我们根据现行有关法律、法规的规定,予以介绍如下。
Since July 1, 1997, the government of the People’s Republic of China will resume its exercise of sovereignty over Hong Kong. In order to ensure the prosperity and stability of Hong Kong after the reunification, the Central People’s Government decided to establish a Hong Kong Special Administrative Region and exercise a high degree of autonomy in law, economy and foreign affairs including taxation policies and systems. The question of what kind of tax policies and systems the Hong Kong Special Administrative Region (SAR) has adopted since 1997 has become a topic of public concern, especially the common concern of the business community in Hong Kong. In this regard, we in accordance with the relevant laws and regulations, to be introduced as follows.