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Article 108 of the Basic Law of Hong Kong stipulates that the Hong Kong Special Administrative Region should practise an independent taxation system. As such, the taxation system in People Republic of China is not applicable to Hong Kong. In addition, under Article 106 of the Hong Kong Basic law, Hong Kong enjoys independent public finance. No tax revenue is handed over to the Central Government in China.〔http://www.basiclaw.gov.hk/en/basiclawtext/images/basiclaw_full_text_en.pdf, Original Text of Basic Law of Hong Kong, Constitution of Hong Kong, retrieved on 15 Jan 2015〕 Taxation system in Hong Kong is generally considered to be simple, transparent and straightforward among jurisdictions in the world.〔http://www.investhk.gov.hk/why-hong-kong/low-and-simple-tax-regime.html, InvestHK, retrieved on 15 Jan 2015〕 Taxes collected in Hong Kong can be generally classified as: # Direct tax – including Salaries Tax, Property Tax and Profits Tax; the guiding statue is Inland Revenue Ordinance (Cap 112); # Indirect tax – including Stamps Duty, Betting Duty, Estate Duty (abolished on 11 February 2006) and others. In the fiscal Year 2013/14, Profits tax (49.6%), an income tax on corporations, constitutes the largest source of tax collected by the government, followed by Salaries Tax (22.8%), an income tax on individuals.〔http://www.ird.gov.hk/dar/2013-14/table/en/revenue.pdf, Chapter 2 - Revenue, Annual Report 2013-2014 of the Inland Revenue Department Of HKSAR, retrieved on 15 Jan 2015〕 Taxes are collected through the Inland Revenue Department (IRD). Since Common Law System is applied in Hong Kong, the judgments by the Courts and Boards of Review in tax law cases are resorted to assist the interpretation of taxation rules and concepts. Furthermore, the Inland Revenue Department also issues Departmental Interpretation and Practice Notes (DIPNs) from time to time to clarify and elaborate on the tax rules and smoothen tax collection process.〔http://www.ird.gov.hk/eng/ppr/dip.htm, Lists of Department Interpretation and Practice Notes, the Inland Revenue Department, retrieved on 15 Jan 2015〕 == Income Tax == Unlike most countries which apply both residential jurisdiction and territorial jurisdiction in determining the tax liability of a person, Hong Kong adopts territorial source jurisdiction as its taxation principle and disregard the concept of residence.〔http://www.ird.gov.hk/eng/paf/bus_pft_tsp.htm, retrieved on 17 Jan 2015〕 Thus, only profits sourced in Hong Kong would be taxable whereas their worldwide income will not be taxable. (However, by exception, certain kinds of world-wide deemed trading receipts will be taxable for non-resident.) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Hong Kong」の詳細全文を読む スポンサード リンク
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