The Hong Kong Special Administrative Region shall use its financial revenues exclusively for its own purposes, and they shall not be handed over to the Central People’s Government.
中央人民政府不在香港特別行政區(qū)征稅。
The Central People’s Government shall not levy taxes in the Hong Kong Special Administrative Region.
第一百零七條 香港特別行政區(qū)的財(cái)政預(yù)算以量入為出為原則，力求收支平衡，避免赤字，并與本地生產(chǎn)總值的增長率相適應(yīng)。
Article 107 The Hong Kong Special Administrative Region shall follow the principle of keeping expenditure within the limits of revenues in drawing up its budget, and strive to achieve a fiscal balance, avoid deficits and keep the budget commensurate with the growth rate of its gross domestic product.
第一百零八條 香港特別行政區(qū)實(shí)行獨(dú)立的稅收制度。
Article 108 The Hong Kong Special Administrative Region shall practise an independent taxation system.
香港特別行政區(qū)參照原在香港實(shí)行的低稅政策，自行立法規(guī)定稅種、稅率、稅收寬免和其他稅務(wù)事項(xiàng)。
The Hong Kong Special Administrative Region shall, taking the low tax policy previously pursued in Hong Kong as reference, enact laws on its own concerning types of taxes, tax rates, tax reductions, allowances and exemptions, and other matters of taxation.
第一百零九條 香港特別行政區(qū)政府提供適當(dāng)?shù)慕?jīng)濟(jì)和法律環(huán)境，以保持香港的國際金融中心地位。
Article 109 The Government of the Hong Kong Special Administrative Region shall provide an appropriate economic and legal environment for the maintenance of the status of Hong Kong as an international financial centre.
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