摘要
香港特别行政区(以下简称"香港")财税体制具有两个重要特点:一是颇具特色的公共财政体制;二是宽严并举的税收制度体系。本文通过对香港财税制度运作经验的归纳和总结,提出了完善内地财政税收制度建设的政策建议和措施。
There are two significant characteristics in fiscal and tax system of Hong Kong Special Administrative Region （hereinafter referred to as ‘Hong Kong＇）. One is its characteristic public finance system. The other is its tax system seeking the balance between severity and leniency. By summarizing the operational experiences of the fiscal and tax system in Hong Kong, the paper puts forward some policy suggestions on improving the fiscal and tax system in China's Mainland.
出处
《涉外税务》
CSSCI
北大核心
2009年第4期49-52,共4页
International Taxation In China
关键词
香港
公共财政
税收
Hong Kong Public finance Taxation
