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香港的纳税制度相当规范,其税收法律制度基本上沿用英国的税法,有判例的解释参照英联邦国家的判例。目前香港税法主要是《税务条例》,从1947年颁布以来,虽经多次修改,归纳起来,现有香港的税收法律制度有以下三个特点:一是简单易行。香港的《税务条例》规定,只对来源于香港的所得征税。从香港以外地区所获得的收入或利润,一律豁免所得税。这种赋税的“地域原则”,对于香港这样的一个自由港是一个很适当的原则。这个原则是香港具有简单易行税制的一个主要原因。香港的收税分为直接税和间接税。直接税一般由纳税人直接缴纳,间接税由商人或有关机构负责代政府收税（指间接税加入售价内）,实际上也由消费者负担。税务局或有关政府部门主要负责监督检查赋税的执行情况。这种征税方法也是比较简单的。在评税方面,除对船务、保险和银行业外,其他各行各业都一视同仁。所以在评税方面是比较简单易行的。
Hong Kong’s tax system is quite standardized, its tax legal system basically follows the British tax code, and there are jurisprudence explanations that refer to the jurisprudence of Commonwealth countries. At present, the Hong Kong tax law is mainly the “Inland Revenue Ordinance,” which, since its promulgation in 1947, has been amended several times and summed up. The existing tax legal system in Hong Kong has the following three characteristics: First, it is simple and easy. Hong Kong’s Inland Revenue Ordinance stipulates that only income from Hong Kong should be taxed. Income or profits earned outside Hong Kong are exempt from income tax. The “geographical principle” of such taxation is a very appropriate principle for such a free port as Hong Kong. This principle is one of the major reasons why Hong Kong has a simple and easy tax system. Hong Kong’s tax is divided into direct tax and indirect tax. Direct taxes are generally paid directly by the taxpayers. Indirect taxes are collected on behalf of the government by the businessmen or the relevant agencies (ie, indirect taxes are added to the selling prices), which is actually borne by the consumers. The Inland Revenue Department or relevant government departments are mainly responsible for supervising the implementation of inspection and taxation. This method of taxation is relatively simple. In the area of assessment, all walks of life are treated equally except shipping, insurance and banking. Therefore, the assessment is relatively simple.