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三、香港的税收征管 香港税收征管制度主要分为三类,一是纳税人(税源)控管,二是征收,三是检查。并在征收、咨询及公关工作、审查复议方面应用电脑等措施进行配套,形成了一个操作性强、效能高的有效征收管理体系。主要的方面有: 1、商业登记。凡按照公司条例成立的公司,及在香港没有营业地点的海外公司,包括在港经营任何行业获利的人士和商号,香港商业登记条例规定,均需到税
Third, Hong Kong’s tax collection and management Hong Kong’s tax collection and management system is divided into three categories, one taxpayer (tax source) control, the second is levied, the third is to check. And in the collection, consulting and public relations work, review the application of computers and other measures to support the formation of a strong operational efficiency and effective collection of management system. The main aspects are: 1, business registration. All companies incorporated under the Companies Ordinance and overseas companies that do not have a place of business in Hong Kong, including those who profit in any business in Hong Kong, and the Hong Kong Business Registration Ordinance require tax