一、执法权力香港税务局的执法权力，一般说来是通过《税务条例》授权税务局长行使的，在具体执行中，税务局长通常授权有资格的税务人员（如评税主任等）去执行，也有的是直接赋予评税主任行使的权力。香港税务局除了评税、对欠税者加收附加费等最常行使的权力外，还有以下强 I. Law Enforcement Power The enforcement authority of the Hong Kong Inland Revenue Department (IRD) is generally authorized by the Inland Revenue Department under the Inland Revenue Ordinance. In practice, the tax authority usually authorizes qualified tax officers (such as assessors) There are also powers that are given directly to the assessor. In addition to assessing the Hong Kong Inland Revenue Department, tax collectors imposed surcharges and other most frequently exercise power, there are the following strong