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一百多年来,香港作为一个自由港,除了对进口的烟、酒、药品、汽车、化妆品等少数几种商品在进口环节由海关征收一道关税之外,对其余商品均不征收流通环节的营业税、销售税或消费税。薪俸税、利得税、物业税、利息税(1990年4月1日已停征)和遗产税等直接税收入占税收总收入的65％左右,而关税、差响税、博彩税等十一种间接税收入只约占35％,形成了以直接税为主间接税为辅的税制格局。根据1984年的中英联合声明,1997年香港的主权将回归中国。鉴于未来数年过渡期内市政基础设施建设任务繁重,所需投资金额巨
For more than a hundred years, as a free port, Hong Kong, apart from importing a few customs duties on imported products such as tobacco, alcohol, medicine, automobiles and cosmetics, does not impose business tax on the circulation of other commodities , Sales tax or consumption tax. Direct taxes, such as salaries tax, profits tax, property tax, interest tax (suspended since 1 April 1990) and inheritance tax, account for about 65% of the total revenue of the tax revenue. Eleven kinds of tariffs, differential tax and betting duty Indirect tax revenue accounted for only about 35%, forming a direct tax-based indirect tax supplemented by the tax structure. According to the 1984 Sino-British Joint Declaration, the sovereignty of Hong Kong will return to China in 1997. Given the arduous tasks of municipal infrastructure construction during the transitional period in the coming years, the amount of investment required