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本文主要从税收的角度对粤港澳问题进行研究。开篇介绍了以劳务税、所得税为主体的广东省税制和直接税、间接税为主体的港澳税制。本章通过对现行税制和税收立法权等问题的分析来说明税收治理现今存在的问题。同时通过对三地现行税收制度的深入分析和比较,在已有的经贸、金融、投资等方面研究的基础上,创新的从税收问题出发,深入分析粤港澳税收合作的必要性。在文章的最后,作者展望粤港澳税收合作新平台,同时提出政策性建议。
This article mainly studies the issue of Guangdong, Hong Kong and Maucao from the perspective of taxation. It begins with a brief introduction of the Hong Kong-Macao tax system based on the tax system of Guangdong Province, which is mainly composed of labor tax and income tax, direct tax and indirect tax. This chapter illustrates the current problems of tax administration by analyzing the current tax system and tax legislative power. At the same time, through in-depth analysis and comparison of the current taxation system of the three places, based on the existing studies on economy, trade, finance and investment, the article starts from the tax issue and analyzes the necessity of the tax cooperation in Guangdong, Hong Kong and Guangdong. At the end of the article, the author looks forward to a new platform for tax cooperation between Guangdong, Hong Kong and Macao, and makes policy recommendations.