香港税制：结构与特色唐明义作为世界上最大的国际金融中心和自由贸易港，香港的税制独具特色。香港经济的崛起，也可以说是政府“积极不干预经济”财政税收政策的成功。故此，在香港业已回归的今天，随着香港与内地经济依存度的更趋提高，认真研究香港的税收制度，借鉴其... Hong Kong’s Tax System: Structure and Features Tang Ming-yi As the world’s largest international financial center and free trade port, Hong Kong’s tax system is unique. The rise of Hong Kong’s economy can also be described as the success of the government’s fiscal taxation policy of “proactive non-intervention in the economy.” Therefore, with the return of Hong Kong today, as Hong Kong and the Mainland have become more economically dependent, the tax system in Hong Kong will be carefully studied and drawn upon for reference.