中国香港特区政府财政政策的实施对特区社会、经济的稳定发展有着积极的影响 ,而财政政策的有效实施又依赖于政府收入。随着香港经济的发展 ,尚不完善的原有税制正影响着特区政府财政收入的持续增长 ,削弱了财政政策的执行力度。为保证财政收入持续、稳定增长 ,香港特区政府正 The implementation of the fiscal policy of the HKSAR government in China has a positive impact on the social and economic stability and development of the SAR, and the effective implementation of fiscal policies depends on the revenue of the government. With the economic development in Hong Kong, the imperfect existing tax system is affecting the continuous growth of fiscal revenue of the SAR government and weakened the implementation of fiscal policies. In order to ensure sustained and steady growth of fiscal revenue, the Hong Kong Special Administrative Region Government is positive