香港和内地实行不同的税收管辖权。香港实行的收入来源地税收管辖权,内地实行的是居民税收管辖权和收入来源地税收管辖权。这必然导致香港和内地之间的双重征税问题。虽然在1998年双方签订了内地和香港之间避免双重征税的安排,但是仍然存在一些问题。本文对此分析后提出相应的改进措施。 Hong Kong and the Mainland have different tax jurisdictions. In Hong Kong, the source of income tax revenue jurisdiction, the implementation of the Mainland is the resident tax jurisdiction and income tax jurisdiction. This will inevitably lead to double taxation between Hong Kong and the Mainland. Although both sides signed the arrangement for avoiding double taxation between the Mainland and Hong Kong in 1998, some problems still remain. This paper puts forward corresponding improvement measures after this analysis.