伊斯兰金融在香港地区的发展及其税制环境  

Islamic Finance in Hong Kong and Its Tax Environment

作　　者：侯可峰[1] 李木子[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《国际税收》2015年第3期62-66,共5页International Taxation In China

摘　　要：目前世界上超过一百个国家和地区正在积极开展伊斯兰金融业务,香港作为世界著名金融中心,在发展伊斯兰金融方面进行了积极的努力,特别是对关于伊斯兰债券税收方面进行了配套的改革,对巩固香港金融中心地位具有重要意义。但同时也要看到,香港拓展伊斯兰金融并非坦途,机遇与挑战并存。At the present time, more than one hundred countries and regions are actively developing Islamic finance business around the world. As the world＇s financial hub, Hong Kong has made positive efforts in developing Islamic finance, especially in the coordinated tax reform of Islamic bond, which is of great significance to consolidate Hong Kong＇s status as a financial hub. However, it is also important to note that the development of Islamic finance in Hong Kong is faced with both opportunities and challenges.

关 键 词：香港 伊斯兰金融 伊斯兰债券 税制改革 

分 类 号：F831[经济管理—金融学] F811.4