储税券是香港政府为保障税收而采取的一种措施。在正常情况下。储税券可以为纳税人未来缴付入息税提供储备金,同时又能赚取利息。它可以通过税务局购买或通过香港的某些指定银行购买,其利率较其它利率为低,而且利息只有在使用储税券缴纳税款时才可支付。利息的计算均是自储税券签发日期起至应缴税款的日期止。若把储税券兑现,则不能获取利息。在特殊情况下,购买储税券又是申请(办理)暂缓缴税的先决条件。例如,现 Tax Reserve Certificates are a measure taken by the Hong Kong government to safeguard its revenue. under normal circumstances. Tax Certificates can provide taxpayers with future income tax provisions to provide reserves while earning interest. It can be purchased through the Inland Revenue Department or purchased through some designated banks in Hong Kong at lower interest rates than any other rate and interest can only be paid when tax is paid on the certificate. Interest is calculated from the date of issue of the TSF until the date of tax payable. If the tax certificate cash, you can not get interest. Under special circumstances, the purchase of tax certificates is a precondition for applying for tax suspension. For example, now