文档介绍：华侨大学
硕士学位论文
CEPA下内地和香港个人所得税的比较和协调研究
姓名:段世文
申请学位级别:硕士
专业:区域经济学
指导教师:刘向晖
20070601
摘要

个人所得税以个人的各项所得作为课税标的,通过个人所得税的
课征,除了可以增加国库收入,实现税收的财政职能之外,还可起到
调节贫富差距、实现社会公平正义的作用,意义重大。
CEPA 签署以后,香港和内地的经贸关系日益紧密,人员往来也
更加频繁,两地经济正在向区域经济一体化的方向发展。在此过程中
如何进行个人所得税的协调以更好地促进这种发展,是一个亟需研究
和解决的问题。
本文根据两地关于个人所得税的最新法律法规及双方最新签署
的相关文件安排,对内地和香港的个人所得税制度进行了详尽的对比
研究,在此基础上指出两地居民跨境工作应注意的涉税事项,然后提
出两地主管当局进行税收协调的一些具体建议,最后对我国个人所得
税制度的改革提出了自己的看法。
本文的研究力求起到抛砖引玉的作用,使更多的人士来关心、研
究这一课题,以共同解决好上述“亟需研究和解决的问题”。

关键词: CEPA 个人所得税比较研究税收协调
Abstract
Individual e tax is based on one’s all kinds of e. The
levy of individual e tax is of great significance. It not only helps to
increase Treasury revenues in realizing the fiscal revenue function, but
also helps to bridge the gap between the rich and the poor in realizing
social fairness and justice.
The economic relationship between Mainland China and Hong Kong
will e closer and closer as the CEPA was assigned. Because of the
different individual e tax systems in Mainland China and Hong
Kong, it is imperative to coordinate the individual e tax to
promote the economic growth between these two regions.
According to the lately revised laws concerning individual e
tax, this thesis first has parison study of Mainland China
and Hong Kong’s individual e tax system, and then points out
some taxation issues for the residents working in these two places, and
furthermore make some concrete suggestions on how to harmonize
taxation conflicts between the two parts, and at last bring out my
opinion on the reform of individual e tax of our country.
The purpose of this thesis is to catch other people’s attention to
research this task to resolve “the problem imperative to research and
resolve” referred above.
Key Words: CEPA Individual e parison
Study Tax Harmonization
CEPA 下内地和香港个人所得税的比较和协调研究
第一章绪论
本文选题的目的和意义
近年来,区域经济一体化不仅与经济全球化共同成为当前世界经济发展的两
大潮流,而且区域经济一体化的发展速度已超过了经济全球化的发展速度。据世
界贸易组织统计,截至 2