search query: @indexterm Hong Kong / total: 440
reference: 117 / 440
| Author: | Zhu, Guangjun |
| Title: | A brief introduction to Hong Kong's tax collection (original in Chinese) |
| Journal: | Global Market Information Guide (c)
1997 : 7, p.27-28 |
| Index terms: | TAXATION HONG KONG |
| Language: | chi |
| Abstract: | Hong Kong's tax system is characterised by less varieties of taxes, low tariff rate, fixed tariff items, detailed stipulations and strict tax-collection and management. At present, the main varieties of taxes are taxes on wage, profit, management of living quarters legacy. But such taxes as taxes on business marketing, value-added or capital profit, which are levied in many countries are not collected here. Tax revenue is the main source of the government's financial income. Hong Kong's income tax features the classified income tax system, low tax burden, the nature of non-regular and control flexible adjustment of annual plan on tax-collection, handling the international relationship of tax-collection according to the principle of tax-collecting according to income sources. |
SCIMA