一、香港税务征管机构设置及征管现状香港的税务机构设置充分体现精简高效,实行直线管理和局长负责制。编制局长、副局长各1名,助理局长5名。下设6科:局长直辖科、总务行政科、第一、二、三、四科。除局长直辖科外,每个助理局长分管一个科,总编制人数3583人。第一、二、三科和总务行政科基本上是按税种分科管理。为方便纳税人交税,第三科在九龙、茶湾、元朗、沙田设征收分局。第四科(也称调查科)主要是负责对偷税、瞒税个案的处理和接受税务违法案件的举报工作。局长直辖科负责税务案件上诉、内部审核、接受投诉、报税表格审查、税务秘书和剪报(报纸刊登企业、个人 First, the Hong Kong tax authorities set up and the status of collection and management Tax authorities in Hong Kong set fully reflect the streamlining and efficient implementation of a straight line management and director responsibility system. The establishment of director, deputy director of a, Assistant Secretary 5. Set up under the 6: Bureau Direct Branch, General Administration Division, the first, two, three, four subjects. In addition to the Directorate of Bureaux, each assistant director is in charge of one section with a total of 3,583 staff. The first, second and third divisions and the General Affairs Administration Division are basically managed by tax division. To facilitate the taxpayers to pay taxes, the third section sets up collection offices in Kowloon, Cha Wan, Yuen Long and Shatin. Section IV (also known as the Investigation Section) is mainly responsible for tax evasion, tax evasion case handling and reporting cases of tax violations. The Directorate is responsible for the tax case appeals, internal audits, complaints, tax returns, tax clerks and newspaper clippings (newspaper companies, individuals