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1995年3月1日,香港当局公布了新年度的财政预算,其税制的基本框架没有变动:(1)实行单一的收入来源地税收管辖权;(2)不课征增值税或销售税;(3)不课征资本利得税;(4)除某些特许权使用费
On March 1, 1995, the Hong Kong authorities announced the budget for the new fiscal year with no change in the basic framework of the tax system: (1) the tax jurisdiction of a single source of income; (2) no VAT or sales tax; (3) do not levy capital gains tax; (4) in addition to some royalties