香港回归祖国是举世瞩目的一件大事。香港回归祖国以后，中央政府将对香港实行“一国两制”的方法，即香港为高度自治的特别行政区。由于“九七”以后，香港与内地各方面的关系将更加密切，香港回归后与内地的税收关系将是两地工商企业界普遍关心的问题。为此，本文对香港回归 The return of Hong Kong to the motherland is a major event attracting worldwide attention. After Hong Kong’s return to the motherland, the Central Government will implement Hong Kong’s “one country, two systems” approach, in which Hong Kong is a highly autonomous special administrative region. Since 1997, the relations between Hong Kong and the Mainland in all aspects will be even closer. After the return of Hong Kong, the tax relations with the Mainland will be a matter of universal concern for the business community in both places. For this reason, this article returns to Hong Kong