香港是一个国际贸易、运输、金融和信息中心，经济发展迅速，人口600多万，纳税人210多万，占人口总数的1／3，其中公司30多万家，个人180多万。香港市民的希质普遍较高，纳税意识也较强，仅1995／96年度缴纳的税款就达1027亿港元，占香港财政收入的65％。香港税收能取得这样好 Hong Kong is an international trade, transportation, financial and information center with a rapidly developing economy. It has a population of over 6 million and a taxpayer population of over 2.1 million, accounting for one third of the total population. There are more than 300,000 companies and over 1.8 million individuals. Hong Kong citizens are generally of high quality and have a strong sense of tax payment. They paid only $ 102.7 billion in taxes in 1995/96 alone, accounting for 65% of Hong Kong’s fiscal revenue. Hong Kong tax revenue can be achieved so well