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“九七”中华人民共和国对香港恢复行使主权以后,香港作为一个高度自治的特别行政区,将实行自己独立的法律体制和税收制度.也就是说,深港两地税制不可能一致,但为深港两地经济对接开路,深圳税务部门可以从税务技术操作上,诸如税务管理、征税方式等先行一步,实行合作,实行衔接.一、治税思想方面的借鉴香港的治税思想是:1、保证财政收入;2、税收制度尽可能保持不偏不倚;3、及时修订税法以适应经济情况的变化;4、简便易行;5、配合经济或社会政策的需要,用低税率鼓励企业发展.
After the People’s Republic of China resumed the exercise of sovereignty over Hong Kong on September 1997, Hong Kong, as a highly autonomous special administrative region, will implement its own independent legal system and taxation system. In other words, Hong Kong and Shenzhen will not have the same taxation system but a deep In Hong Kong and Hong Kong, the economy has been docked openly and the tax authorities in Shenzhen can take the first step from the technical and operational aspects of taxation, such as tax administration and tax collection, to implement cooperation and carry out cohesion. , To ensure fiscal revenue; 2, the tax system as far as possible to maintain impartiality; 3, promptly revised tax laws to adapt to changes in economic conditions; 4, simple and easy; 5, with economic or social policy needs, with low tax rates to encourage business development .