香港并没有一部专门的税收征 管法，香港的税收法律集中在一部《税务条例》中，税收征管法律条款是其中的一部分，本文所说的香港税收征管法即是指《税务条例》中有关征管的部分。尽管香港只是我国的一个特别行政区，地域面积不大，税收种类不多，但是香港百多年来的经济运作和 Hong Kong does not have a special tax administration law. Hong Kong’s tax laws are concentrated in a section of the Inland Revenue Ordinance, and the legal provisions on tax collection and administration are part of it. The Hong Kong Tax Administration Law The relevant part of the collection. Although Hong Kong is only a special administrative region of our country, its area is small and the types of tax revenue are small. However, over the past hundred years of economic operation in Hong Kong and