挑战与抉择 从香港2014-2015年度财政预算案看香港财政可持续性  

Challenge and Choice:Fiscal Sustainability Based on Hong Kong 2014-15 Budget

作　　者：贾兰霞 刘冬 

机构地区：[1]中国税务杂志社,北京100036 [2]靖江地方税务局,江苏泰州214500

出　　处：《国际税收》2015年第1期59-63,共5页International Taxation In China

摘　　要：本文结合香港2014-2015年度财政预算案及长远财政计划小组对香港财政可持续性报告的有关内容,着重分析了香港财政可持续性及未来发展面临的挑战,包括人口老化、土地供给矛盾及政府自身财税结构深层次问题,并相应探讨了香港应对这些挑战的可能抉择。This paper emphatically analyzes the challenges which Hong Kong＇s fiscal sustainability and future development may face according to Hong Kong 2014-15 budget and government fiscal sustainability report made by the long-term financial planning team, including aging population, contradiction of land supply and deep-seated problems of government fiscal and taxation structure, and this paper also discusses possible choices Hong Kong government may choose in addressing the above challenges.

关 键 词：香港 财政预算案 财政可持续性 人口老龄化 土地供给 

分 类 号：F812.7[经济管理—财政学]