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香港回归在即。为确保97后香港地区的繁荣与稳定，中央人民政府决定设立香港特别行政区，实行包括税收政策、制度在内的有关法津、经济、对外交往等方面的高度自治。对于涉及到香港特别行政区的纳税人（包括香港纳税人及到内地进行投资、经商的纳税人）仍将按现行税收政策和制
Hong Kong’s return soon. In order to ensure the prosperity and stability of the post-1997 Hong Kong region, the Central People’s Government decided to establish a Hong Kong Special Administrative Region and exercise a high degree of autonomy in law enforcement, economy and foreign relations including taxation policies and systems. Taxpayers involved in the Hong Kong Special Administrative Region (including Hong Kong taxpayers and taxpayers who invest or do business in the Mainland) will still be subject to the current taxation policy and system