香港税制

整体黎讲，你觉得香港既税制公唔公平？

Overall speaking , do you think the tax system in Hong Kong is fair or unfair ?

电子商务改变了国际互联网的本质和促进了经济的全球化，更进而挑战了全世界的税务运行模式，而其中更挑战了中国大陆和香港的现行税制。

The nature of the Internet and the globalization of the world economy posed by e-commerce challenge the tax mechanism around the world as well as those of China and Hong Kong .

香港税率低，税制简单。

Hong Kong has low taxes and a simple taxation system .

从房产税的内涵及特征出发，通过对美国、英国、加拿大、日本和香港的房地产税制的分析比较，得出我国可以学习借鉴的经验。

Based on the content and features of housing property taxes , by comparing and analysis of the real estate tax in the United States , Britain , Canada , Japan and Hong Kong , this paper get some experience that our country can learn from .

美国及香港地区的遗产税制本身的复杂性导致了其征管方面的难操作性，使遗产税不能有效地发挥其筹集财政收入、调节收入分配、鼓励公益捐赠等主要功能。

The complexity of the estate taxation in the United States and Hongkong district results in the difficult operation in levying and managing the tax and makes it unable to exert its crucial functions , such as raising fiscal revenue , adjusting income distribution and encouraging commonweal donation efficiently .