香港地区低税政策:演进、挑战与前景  

Hong Kong's district Low Tax Policy:Evolution,Challenges,and Prospects

作　　者：陈镜先 周伟信 Chen Jingxian;Zhou Weixin

机构地区：[1]武汉大学国际法研究所 [2]香港大学法律学院,中国香港

出　　处：《港澳研究》2023年第2期60-73,95,96,共16页Hong Kong and Macao Journal

基　　金：国家社会科学基金重大项目“‘一带一路’建设与中国国际税收法律制度改革创新研究”(批准号:18ZDA100)的阶段性成果。

摘　　要：香港地区低税政策起源于20世纪40年代,一直延续发展至今,其特征表现可归纳为税种少、税率低、税基窄。在长期的发展过程中,香港地区在通过实行低税政策营造具有国际竞争力营商环境的同时,仍然能够获得较多的财政收入,被誉为“财政奇迹”。然而,由于缺乏实质性的改革,香港地区的税制难以适应日益复杂的经济社会环境。近年来,香港地区低税政策面临的内部与外部挑战进一步凸显。面对新形势、新挑战,香港地区应该主动谋变,在基本法层面为税制改革松绑赋能,在未来税制改革中兼顾税制竞争力与财政可持续性,并与内地在整体利益观下加强税收政策的沟通与协调。Hong Kong's district low tax policy originated in the 1940s and has continued today.The policy is characterized by a small number of tax types,low tax rates,and narrow tax bases.In the long-term development process,while implementing low tax policies to create an internationally competitive business environment,Hong Kong is still able to generate significant fiscal revenue,which is known as a“fiscal miracle”.However,due to the lack of substantive reforms,Hong Kong's district tax system hardly adapts to the increasingly complex economic and social environment.In recent years,the internal and external challenges encountered by Hong Kong's district low tax policy have been further accentuated.Faced with new situations and challenges,Hong Kong should take the initiative to seek changes,loosen and empower tax reform at the basic law level,balance tax policy competitiveness and fiscal sustainability in future tax reform,and strengthen communication and coordination regarding tax policies with the Chinese mainland from the outlook on overall interests.

关 键 词：香港地区低税政策 香港地区财政 税制改革 税制竞争力 

分 类 号：F812.42[经济管理—财政学]