香港以避税港闻名于世,低税政策对经济起飞发挥了促进作用。同样,新加坡也实行着许多税收优惠措施,是香港的有力竞争对手。现将两者的税收优惠比较如下: 一、税收管辖权的比较人们知道,香港实行单一的收入来源地税收管辖权。即不论公司企业的营业利润,还是个人的工薪所得,一律只就来源或发生于香港境内的收入课税,而且实行低税率。这主要有四个方面:①不分居民或非居民一律只就境内所得课征;②股息和利息免征预提税;③特许权使用费只限于在香港使用的知识产权收入课征预提税;④实行低所得税率,公司利得税率为16.5％,个人薪俸税为15％。 Hong Kong is famous for its tax havens and its low tax policy has played a catalytic role in economic take-off. Similarly, Singapore has implemented many tax incentives and is a strong competitor to Hong Kong. The tax benefits of the two are compared as follows: I. Comparison of tax jurisdictions It is known that Hong Kong has a single source of revenue tax jurisdiction. That is, irrespective of the operating profit of a company or an individual’s wage-earning income, only the income derived from or occurring in Hong Kong should be taxed at a low tax rate. There are mainly four aspects: (1) All residents and non-residents are only required to levy income on domestic territory; (2) Dividends and interest are exempt from withholding tax; (3) Royalties are limited to the levy on the income from intellectual property used in Hong Kong Tax; ④ The introduction of low income tax rate, corporate profits tax rate of 16.5%, personal salaries tax of 15%.