香港特别行政区(以下简称香港)财税体制具有两个重要特点:一是颇具特色的公共财政体制;二是宽严并举的税收制度体系.该文通过对香港财税制度运作经验的归纳和总结,提出了完善内地财政税收制度建设的政策建议和措施.“,”There are two significant characteristics in fiscal and tax system of Hong Kong Special Administrative Region (hereinafter referred to as Hong Kong).