引言采用地域性征税原则、简单税制和低税率是香港税制的主要特色。香港的主要税项包括利得税、薪俸税、物业税、印花税和遗产税。管辖三种以入息为根据的直接税项(即利得税、薪俸税和物业税)的法律是税务条例。印花税是按印花税条例处理,而遗产税则按遗产税条例处理。除了以上的主要税项外,还有其他较次要的税项,如烟、酒、碳氢油和甲醇的关税、娱乐税、博 Introduction The principle of regional taxation, the simple tax system and the low tax rate are the main characteristics of Hong Kong’s tax system. The major taxes in Hong Kong include profits tax, salaries tax, property tax, stamp duty and estate duty. The law governing the three direct income-based taxes (profits tax, salaries tax and property tax) is the Inland Revenue Ordinance. Stamp duty is handled in accordance with the Stamp Duty Ordinance while estate duty is treated in accordance with the Duty Ordinance. In addition to the above major taxes, there are other less important taxes such as tobacco, alcohol, tariffs on hydrocarbon oil and methanol, entertainment tax,