香港资源短缺，内部市场狭小，对外依赖性大，是一个靠大进大出支撑经济发展的地区。因此，长期以来，为促进经济发展，以免税和低税政策获取更快的经济增长，一直是香港促收的指导思想，并以此确立了“稳定港英当局财政收入，最少干扰市民生活和经济发展，征税运作便于纳税人? Hong Kong has a shortage of resources, a small internal market and a large dependence on the rest of the world. It is a region that depends on large and large exports to support economic development. Therefore, for a long time, to promote economic development and obtain faster economic growth through tax exemption and low-taxation, it has always been the guiding principle for Hong Kong to promote economic development. Therefore, it has established the principle of "stabilizing the financial revenue of the British Hong Kong authorities and at least disturbing the life of the public Economic development, tax operation easy for taxpayers?