| 1. | Hong kong s basis of taxation on profits from businesses
香港对营商利润徵税的准则 |
| 2. | Thereof , it preliminarily designs and establishes the theory framework and theoretical basis of taxation constitutionality
由此，初步设计和确立了税收法治的理论框架和理论基础。 |
| 3. | Our territorial source basis of taxation means that income derived by a resident from outside hong kong will not generally suffer double taxation in hong kong
根据香港的地域来源徵税原则，香港公司从香港以外所得的收入，不须在香港缴税。 |
| 4. | However , electronic commerce - an invisible mode of transaction is incompatible with the information that the current taxation system requires to supply , so its emerging shakes the basis of taxation system
而电子商务作为一< wp = 6 >种无形的交易形式，与现行税制要求提供的信息不符，所以动摇了现行税制的基础。 |
| 5. | Hong kong adopts the territoriality basis of taxation , whereby only income profit sourced in hong kong is subject to tax and that derived from a source outside hong kong by a local resident is in most cases not taxed in hong kong
香港采用地域来源徵税原则，香港居民只须就源自香港的收入利润缴税，而源自港外的，则一般无须在香港徵税。 |
| 6. | The spokesman pointed out that hong kong practised a territorial basis of taxation , in that only profits arising in or derived from hong kong from a trade , profession or business carried on in hong kong were chargeable to profits tax
发言人指出，香港奉行以地域来源作为徵税原则的税务制度。在这制度下，只有来自在香港经营的行业专业或业务，并在香港产生或得自香港的盈利才须在香港课纳利得税。 |
