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title="分享到QQ空间" href="#" class="bds_qzone" data-cmd="qzone"></a><a title="分享到新浪微博" href="#" class="bds_tsina" data-cmd="tsina"></a><a title="分享到腾讯微博" href="#" class="bds_tqq" data-cmd="tqq"></a><a title="分享到微信" href="#" class="bds_weixin" data-cmd="weixin"></a><a href="#" class="bds_more" data-cmd="more"></a></div> <script> window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)]; </script></div> </div> <div class="article-content-wrapper"> <div class="article-content"> <div class="qhd-content"> {dede:field.body/} </div> </div> </div> <strong>中国香港，作为三大国际金融中心之一，是国际企业拓展亚洲市场的枢纽，也是亚洲企业走向国际的中转站。</strong><br /> 香港成功跻身国际金融中心的主要原因之一是它的税收制度，它为香港和外国的企业及个人提供了一系列的税收优惠。<br /> 我们来了解一下香港税收制度的“过人之处”。<br /> <img alt="" src="/uploads/allimg/240130/1-240130202911A0.jpg" style="width: 600px; height: 396px;" /><br /> <strong>香港主要税种</strong><br /> 根据香港《税务条例》，香港主设三项直接税，分别为利得税、薪俸税及物业税。<br /> <strong>① 利得税：</strong>关于个人部分<br /> <strong>② 薪俸税：</strong>类似内地个人所得税中的公司薪资所得税<br /> <strong>③ 物业税：</strong>类似内地的“房地产税”<br /> <br /> <strong>不设立以下税制</strong><br /> 以下4种税制在香港<strong><u>并未设立</u></strong>，即不征税：<br /> <strong>① 流转税：</strong>如增值税、营业税、消费税<br /> <strong>② 遗产税：</strong>2006年2月停征<br /> <strong>③ 进出口税：</strong>除烟酒等特殊品外<br /> <strong>④ 资本增值税：</strong>如股息、分红<br /> <strong>此外，香港采用地域来源原则征税（属地原则），即只有在香港赚取的收入才必须纳税。</strong><br /> 该原则使得香港成为国际企业拓展亚洲市场的重要枢纽；在港企业更容易管理其税务义务。<br /> 同时，<u>香港已与超过50个国家签订避免双重征税协定(DTA)</u>，有效避免了在港跨国企业的海外收入被双重征税。<br /> <img alt="" src="/uploads/allimg/240130/1-240130203011406.jpg" style="width: 500px; height: 308px;" /><br /> <strong>企业税率</strong><br /> <br /> <br /> <strong>香港的企业税率（即“利得税”）为8.25%-16.5%，是世界上企业税最低的地区之一。</strong><br /> 并且此税率适用于所有在香港注册的公司，不论其规模或业务性质。这样的低税率为香港创造了友好的营商环境，吸引了大量跨国企业在港设立公司。<br /> <u>据香港投资推广署及政府统计结果显示：</u>2022年有香港境外母公司的驻港公司数目为8978间，驻港公司在港就业人数约为46.8万人，在全球国家和地区中名列前茅。<br /> <br /> <strong>个人税率</strong><br /> 香港的个税也称为薪俸税，按地域来源征税，仅对香港产生或得自香港的入息缴税。<br /> <strong><u>薪俸税采取两种课税方式：</u></strong><br /> <strong>① 累进税率2%-17%；</strong><br /> <strong>② 标准税率15%；</strong><br /> 两者取较低的税款额征收，显著低于英国、德国等很多国家地区选定的最高档45%。<br /> 若持香港身份在大湾区<strong>9个</strong>城市工作，最高可享受税率<strong>15%</strong>的个人所得税优惠。<br /> <strong>九个城市：广州市、深圳市、珠海市、佛山市、惠州市、东莞市、中山市、江门市、肇庆市</strong><br /> 香港是企业及个人发展业务和减轻税收负担的理想目的地。对于个人身份规划、资产配置及企业发展，香港都是绝佳的选择。<br /> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div class="page-menu-content"> <ul> {dede:c <li class=""><a href="/news/zcfg/" target="">政策法规</a></li> <li class='current'><a href='/news/cszs/' >财税知识</a></li> <li class=""><a 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