香港自由市场经济和自由港政策体现在税收上的特点便是税制简单。香港一贯采取税种少，税率低以与其特殊经济模式相适应。为了保持香港自由港地位，维持其“投资者乐园”的特色，香港基本上不设关税，不征资本利得税，取消了利息税。至今在香港开征的所有税收仅有7种，对来个税 The characteristic of Hong Kong’s free market economy and free port policy reflected in taxation is that the tax system is simple. Hong Kong has always adopted a small tax and a low tax rate to suit its special economic model. In order to maintain Hong Kong’s status as a free port and maintain the characteristics of its “paradise for investors,” Hong Kong basically has no tariffs, no capital gains tax, and interest tax has been abolished. So far, there are only seven kinds of taxes levied in Hong Kong, a tax on them