目前世界上超过一百个国家和地区正在积极开展伊斯兰金融业务,香港作为世界著名金融中心,在发展伊斯兰金融方面进行了积极的努力,特别是对关于伊斯兰债券税收方面进行了配套的改革,对巩固香港金融中心地位具有重要意义。但同时也要看到,香港拓展伊斯兰金融并非坦途,机遇与挑战并存。 At present, more than 100 countries and regions in the world are actively engaged in Islamic financial business. Hong Kong, as a world-renowned financial center, has made active efforts in developing Islamic finance. In particular, it has carried out complementary reforms on the taxation of Islamic bonds. It is of great significance to consolidate the status of Hong Kong’s financial center. At the same time, we must also realize that Hong Kong’s development of Islamic finance is not smooth and that opportunities and challenges co-exist.