按：香港回归指曰可待，在进入”九七”之际，本刊特向各位读者推出香港陈与陈会计师事务所甘云熙先生的“大陆各港两地所得税制的比较研究”，希望通过该文，使各位读者对两地税制有更深刻的了解，促进两地税制的衔接。陆与香港两地尽管同源同族，经济交往也唇齿相依。但由于 Press: The Return of Hong Kong Refers to the End of 1997. On the occasion of entering “1997”, this publication introduces to readers a comparison study on the income tax system between Hong Kong and mainland China by Hong Kong Chen and Chan CPA firms. This article enables all readers to have a deeper understanding of the tax regime between the two places so as to promote the convergence of the two places’ tax system. Although Hong Kong and Hong Kong both belong to the same ethnic group, their economic contacts are also dependent on each other. But thanks