香港有持牌银行约一百七十间,在这个庞大的国际金融市场中,银行之间的竞争是异常激烈的,每年一度的所得税和薪俸税缴纳期间,银行纷纷争取纳税人贷款纳税即为一例。香港的财政年度(即纳税年度)采用国际惯用期限,即每年四月一日至次年三月底。在次年一、二月份纳税期限即将到来之际,各银行争先在港各大报纸登出版面甚大的广告,招徕 In Hong Kong, there are about 170 licensed banks. In this huge international financial market, the competition among banks is extremely fierce. During the annual income tax and salaries tax payment, banks are trying their best to pay taxpayers’ loans An example. Hong Kong’s fiscal year (ie the year of taxation) adopts an international usage deadline, that is, from April 1 to April next year. In January and February the following tax deadline is approaching, the banks are the first major newspapers in Hong Kong to board large advertisements to attract