Page 51 - 2017 Special Report
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· Environment offshore RMB funds with total deposits of 1150 billion 中国中央政府计划把香港建设成为人民币离岸市 增值税和预提所得税
· Banking yuan. To further increase the city’s competitiveness 场以及跨境贸易人民币结算的重要通道。中国国家副总
· Securities against foreign rivals such as London and Singapore, the 理李克强在2011年8月发表讲话称，这些措施将为香 香港没有增值税，对送回海外总公司的利润也没有
· Hospital services central government allowed foreign investors to invest 港企业对中国大陆进行以人民币为主的直接投资提供支 预提税。
· Social services in RMB-denominated exchange trade funds in Hong 持。李副总理也指出，中央政府将继续支持香港发展离
· Tourism Kong. Additionally, the government will support third 岸人民币金融中心的创新举措，跨境贸易人民币结算不 薪俸税
· Cultural parties using Hong Kong as a venue to settle trade and 仅面向香港，而应扩大至全国范围。截止至2014年年
· Sporting investments in RMB, and further enrich offshore RMB 底，香港持有数量最大的离岸人民币资金，其人民币存 在香港受雇工作而获得收入的个人都应缴纳薪
· Maritime transport products in Hong Kong, according to Xinhua. 款总额达到1.15万亿元。为了进一步提高香港的国际竞 俸税。香港缴纳薪俸税有两种税款计算：
· Air transport 争力，应对来自竞争对手伦敦和新加坡的挑战，今年早
· Road transport In terms of infrastructure development, the Hong 前，中央政府决定允许外国投资者在香港投资以人民币 1. 累进税率 根据纳税人应交税的年净收入按比例
· Freight forwarding agency Kong-Zhuhai-Macau Bridge (construction scheduled 计价的交易所交易基金。另据新华网报道，中央政府将 增加税率（2%-17%）（可扣除项目较少，个人免税额
· Trade mark agency for 2009-2016) is expected to reduce travel time 支持第三方在香港办理人民币贸易投资结算，并进一步 较少）
between Hong Kong and each city from 4.5 hours 丰富香港人民币离岸产品。
Furthermore, under the Circular, service providers to approximately 40 minutes.The SAR is currently 2. 标准税率 根据纳税人的年净收入课税15%（可
of Hong Kong and Macao are permitted to establish undergoing an ambitious transport infrastructure 在基础设施建设方面，港珠澳大桥（建设时间 扣除项目较少）最终支付的薪俸税率是两种计算方法之
wholly-invested entertainment places in the pilot areas program, and has allocated a budget of HK$15.5 billion 2009-2016年）建成通车之后，开车从香港到珠海的 中较低的一个税率。因此，在本课税年度，香港平均最
of Qianhai, Shenzhen and Hengqin, Zhuhai. to be spent on major road and railway projects.The 时间将由4.5小时缩减为约40分钟。香港特别行政区目 高的薪俸税率为15%。从任何企业获得的分红收入可以
entirety of this program is expected to be completed in 前正在进行一项规模庞大的交通基础设施工程，每年投 免税。
Hong Kong’s savvy global business environment has 2020. 入资金155亿港元，用于建造大型道路和铁路项目。预
paired well with the PRD’s competitive manufacturing 计整个工程将于2020年完工。 基础设施
base. According to China Customs’ statistics, Hong Kong Hong Kong follows a free trade policy and hence
is the country’s second largest trading partner after the maintains basically no barriers to trade: there are no 香港实行自由贸易政策，因此基本上不存在贸易壁 香港目前正在进行一项规模庞大的交通基础设施工
United States. In 2015, mainland imports from Hong customs tariffs on goods imported into or exported from 垒。在香港进出口货物不需要支付关税。进出口许可要 程，每年投入预算资金155亿港元，用于建造大型道路
Kong amounted to 79.7 billion yuan, while exports to Hong Kong. Import and export licensing are kept to a 求维持在最低限度，大多数商品出入香港不需要许可， 和铁路项目。预计整个工程将于2020年完工。此外，
Hong Kong were 2058.9 billion yuan. minimum. Most products do not need licenses to enter 即使要求许可或知会文件，也是为了遵守国际承诺履行 香港特区政府已发布2016-2017年度财政预算案，计
or leave Hong Kong and where licenses or notifications 相关义务，或者出于公共卫生安全和安保原因。 划拨款850亿港元用于基础设施建设。
Hong Kong overtook London and New York to are required, they are only intended to fulfill obligations
claim the top spot in the 2011 World Economic Forum under various international agreements, or to maintain 聚焦香港税收政策 航空
Financial Development Index, marking 2011 as the first public health, safety or security.
year an Asian city has topped the rankings. The World 利得税（企业所得税） 香港赤邋角国际机场是世界上最繁忙的国际货运
Economic Forum is based on several financial indicators, Spotlight on Hong Kong Taxes 机场，2015年香港国际机场旅客吞吐量达到6850万人
including financial access, business environment, 香港实行简单又有利于商业的税收制度，这是对外 次，货邮吞吐量达到438万吨。预计到2040年每年旅
banking and financial services, transparency, institutional Corporate Income Tax 来投资者的最大吸引力。香港的利得税可能每年都有些 客吞吐量上升至8700万人次，货邮吞吐量达到900万
environment, non-banking financial services and 微差异。在2008/09课税年度，香港企业利得税税率是 吨。机场海运码头连接着珠江三角柱地区18个港口。
financial markets. Hong Kong is consecutively ranked Hong Kong’s simple and business-friendly tax system 16.5%，个人或合伙经营企业利得税税率为15%。
as the world’s freest economy by the Wall Street Journal is a major attraction for foreign investors. Corporate 铁路
and Heritage Foundation. income tax rates may differ slightly from year to year 香港税制实行地域来源征税原则，只向在香港地
in Hong Kong. For the year of assessment 2008/09 区经营所得利润课税，并无香港居民或非香港居民之 近年来，政府已经完成五个新铁路项目，使香港的
The Chinese central government plans to develop onwards, the tax rate for corporations is 16.5 percent, 分。也就是说，香港居民从国外获取的利润不必在香港 铁路网扩大了35%，总里程达到200公里，公共交通比
Hong Kong as an offshore RMB market and an and the profit tax rate for partnerships and sole traders is 缴税，而非香港居民在香港地区经营所得利润则需要缴 重从31%增加到39%。香港的大型铁路项目有广九铁
increasingly prominent cross-border RMB trade channel. 15 percent. 税。香港法律允许企业宣布离岸地位，这样企业的全部 路（KCR）扩建工程，从上水至落马洲支线共扩展7.4
These measures will support Hong Kong enterprises 利润都可以免税。 公里，以及广州-深圳-香港高速铁路，总投资达到86亿
in making RMB-denominated direct investments into Hong Kong adopts a territorial source principle of 美元。
the mainland, according to statements by Chinese Vice taxation, which means that only profits sourced in Hong 在赚取应课税收入而付出的各项开支均可扣除，包
Premier Li Keqiang in August 2011. Li also stated that Kong are taxable in Hong Kong. There is no distinction 括大多数利息成本、租用办公室和厂房支出、坏账、员 水路及港口
the central government will support the development made between residents and non-residents, which 工薪水以及退休金缴纳支出等。用于资本性支出的利润
of offshore RMB financial products in Hong Kong and means that residents can derive profits from abroad 不可扣除，灾害损失扣除金额没有上限。 香港港处理的货物数量约占香港货物吞吐总量的
that cross-border trade settlements in RMB should be without being taxed, while non-residents may be taxed 75%，是世界上最繁忙的集装箱港之一。香港一共有九
extended to cover the whole country. As of the end on profits arising in Hong Kong. Hong Kong regulations 个集装箱码头，由五间营运商管理和营运。这五间营运
of 2014, Hong Kong held the world’s largest pool of
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· Banking yuan. To further increase the city’s competitiveness 场以及跨境贸易人民币结算的重要通道。中国国家副总
· Securities against foreign rivals such as London and Singapore, the 理李克强在2011年8月发表讲话称，这些措施将为香 香港没有增值税，对送回海外总公司的利润也没有
· Hospital services central government allowed foreign investors to invest 港企业对中国大陆进行以人民币为主的直接投资提供支 预提税。
· Social services in RMB-denominated exchange trade funds in Hong 持。李副总理也指出，中央政府将继续支持香港发展离
· Tourism Kong. Additionally, the government will support third 岸人民币金融中心的创新举措，跨境贸易人民币结算不 薪俸税
· Cultural parties using Hong Kong as a venue to settle trade and 仅面向香港，而应扩大至全国范围。截止至2014年年
· Sporting investments in RMB, and further enrich offshore RMB 底，香港持有数量最大的离岸人民币资金，其人民币存 在香港受雇工作而获得收入的个人都应缴纳薪
· Maritime transport products in Hong Kong, according to Xinhua. 款总额达到1.15万亿元。为了进一步提高香港的国际竞 俸税。香港缴纳薪俸税有两种税款计算：
· Air transport 争力，应对来自竞争对手伦敦和新加坡的挑战，今年早
· Road transport In terms of infrastructure development, the Hong 前，中央政府决定允许外国投资者在香港投资以人民币 1. 累进税率 根据纳税人应交税的年净收入按比例
· Freight forwarding agency Kong-Zhuhai-Macau Bridge (construction scheduled 计价的交易所交易基金。另据新华网报道，中央政府将 增加税率（2%-17%）（可扣除项目较少，个人免税额
· Trade mark agency for 2009-2016) is expected to reduce travel time 支持第三方在香港办理人民币贸易投资结算，并进一步 较少）
between Hong Kong and each city from 4.5 hours 丰富香港人民币离岸产品。
Furthermore, under the Circular, service providers to approximately 40 minutes.The SAR is currently 2. 标准税率 根据纳税人的年净收入课税15%（可
of Hong Kong and Macao are permitted to establish undergoing an ambitious transport infrastructure 在基础设施建设方面，港珠澳大桥（建设时间 扣除项目较少）最终支付的薪俸税率是两种计算方法之
wholly-invested entertainment places in the pilot areas program, and has allocated a budget of HK$15.5 billion 2009-2016年）建成通车之后，开车从香港到珠海的 中较低的一个税率。因此，在本课税年度，香港平均最
of Qianhai, Shenzhen and Hengqin, Zhuhai. to be spent on major road and railway projects.The 时间将由4.5小时缩减为约40分钟。香港特别行政区目 高的薪俸税率为15%。从任何企业获得的分红收入可以
entirety of this program is expected to be completed in 前正在进行一项规模庞大的交通基础设施工程，每年投 免税。
Hong Kong’s savvy global business environment has 2020. 入资金155亿港元，用于建造大型道路和铁路项目。预
paired well with the PRD’s competitive manufacturing 计整个工程将于2020年完工。 基础设施
base. According to China Customs’ statistics, Hong Kong Hong Kong follows a free trade policy and hence
is the country’s second largest trading partner after the maintains basically no barriers to trade: there are no 香港实行自由贸易政策，因此基本上不存在贸易壁 香港目前正在进行一项规模庞大的交通基础设施工
United States. In 2015, mainland imports from Hong customs tariffs on goods imported into or exported from 垒。在香港进出口货物不需要支付关税。进出口许可要 程，每年投入预算资金155亿港元，用于建造大型道路
Kong amounted to 79.7 billion yuan, while exports to Hong Kong. Import and export licensing are kept to a 求维持在最低限度，大多数商品出入香港不需要许可， 和铁路项目。预计整个工程将于2020年完工。此外，
Hong Kong were 2058.9 billion yuan. minimum. Most products do not need licenses to enter 即使要求许可或知会文件，也是为了遵守国际承诺履行 香港特区政府已发布2016-2017年度财政预算案，计
or leave Hong Kong and where licenses or notifications 相关义务，或者出于公共卫生安全和安保原因。 划拨款850亿港元用于基础设施建设。
Hong Kong overtook London and New York to are required, they are only intended to fulfill obligations
claim the top spot in the 2011 World Economic Forum under various international agreements, or to maintain 聚焦香港税收政策 航空
Financial Development Index, marking 2011 as the first public health, safety or security.
year an Asian city has topped the rankings. The World 利得税（企业所得税） 香港赤邋角国际机场是世界上最繁忙的国际货运
Economic Forum is based on several financial indicators, Spotlight on Hong Kong Taxes 机场，2015年香港国际机场旅客吞吐量达到6850万人
including financial access, business environment, 香港实行简单又有利于商业的税收制度，这是对外 次，货邮吞吐量达到438万吨。预计到2040年每年旅
banking and financial services, transparency, institutional Corporate Income Tax 来投资者的最大吸引力。香港的利得税可能每年都有些 客吞吐量上升至8700万人次，货邮吞吐量达到900万
environment, non-banking financial services and 微差异。在2008/09课税年度，香港企业利得税税率是 吨。机场海运码头连接着珠江三角柱地区18个港口。
financial markets. Hong Kong is consecutively ranked Hong Kong’s simple and business-friendly tax system 16.5%，个人或合伙经营企业利得税税率为15%。
as the world’s freest economy by the Wall Street Journal is a major attraction for foreign investors. Corporate 铁路
and Heritage Foundation. income tax rates may differ slightly from year to year 香港税制实行地域来源征税原则，只向在香港地
in Hong Kong. For the year of assessment 2008/09 区经营所得利润课税，并无香港居民或非香港居民之 近年来，政府已经完成五个新铁路项目，使香港的
The Chinese central government plans to develop onwards, the tax rate for corporations is 16.5 percent, 分。也就是说，香港居民从国外获取的利润不必在香港 铁路网扩大了35%，总里程达到200公里，公共交通比
Hong Kong as an offshore RMB market and an and the profit tax rate for partnerships and sole traders is 缴税，而非香港居民在香港地区经营所得利润则需要缴 重从31%增加到39%。香港的大型铁路项目有广九铁
increasingly prominent cross-border RMB trade channel. 15 percent. 税。香港法律允许企业宣布离岸地位，这样企业的全部 路（KCR）扩建工程，从上水至落马洲支线共扩展7.4
These measures will support Hong Kong enterprises 利润都可以免税。 公里，以及广州-深圳-香港高速铁路，总投资达到86亿
in making RMB-denominated direct investments into Hong Kong adopts a territorial source principle of 美元。
the mainland, according to statements by Chinese Vice taxation, which means that only profits sourced in Hong 在赚取应课税收入而付出的各项开支均可扣除，包
Premier Li Keqiang in August 2011. Li also stated that Kong are taxable in Hong Kong. There is no distinction 括大多数利息成本、租用办公室和厂房支出、坏账、员 水路及港口
the central government will support the development made between residents and non-residents, which 工薪水以及退休金缴纳支出等。用于资本性支出的利润
of offshore RMB financial products in Hong Kong and means that residents can derive profits from abroad 不可扣除，灾害损失扣除金额没有上限。 香港港处理的货物数量约占香港货物吞吐总量的
that cross-border trade settlements in RMB should be without being taxed, while non-residents may be taxed 75%，是世界上最繁忙的集装箱港之一。香港一共有九
extended to cover the whole country. As of the end on profits arising in Hong Kong. Hong Kong regulations 个集装箱码头，由五间营运商管理和营运。这五间营运
of 2014, Hong Kong held the world’s largest pool of
100 101
