Taxpolicycanbeaneffectivetoolto:-稅務政策能有效地：helpovercomechallengesoftheglobalfinancialcrisis協助應付全球金融海嘯帶來的挑戰supportnewbusinessopportunities支持開拓新商機enhanceHK’scompetitiveness提升香港的競爭力TermsofreferenceofTFECincludetheseobjectives經機會的職能範圍亦包括以上目標CompetitivenessofHongKong’sTaxSystem香港稅制的競爭力HongKong’sMacro-economicGoals香港的宏觀經濟目標Goals目標BusinessSurvey問卷調查RankingofImportantFactors稅制須具備的要素Issue議題BusinessInterviews訪問商界人士BusinessInterviews訪問商界人士OverviewofRecommendations建議概述Overallassessment總括評估RecommendationsonFundamentalIssues大原則上的建議Providinggreatercertainty增加明確性AnewvaluepropositionforHK’sfiscalpolicybasedoncompetitivenessasthekeyunderlyingprinciple,andstrikingabalanceamongstthefollowingprinciples:-訂立一個新的價值觀，以競爭力作為政策的基本原則，並就以下三個元素作出平衡:-Certainty明確性Efficiencyandeffectiveness效率與效益Lowrate低稅率Thefollowingaregenerallyregardedascomparativeadvantageswhichshouldberetained:香港應保持它的相對優勢，包括：limitednumberoftaxes稅種少sourceconceptoftaxation地域來源徵稅原則taxexemptionofprofitsfromthesaleofcapitalassets出售資本性資產所得的利潤免稅taxexemptionofdividendincome股息免稅lowstatutorytaxrates低法定稅率notaxondeathtransfers沒有遺產稅HKshouldfocusonprovidinganacross-the-boardfavourabletaxenvironment,ratherthanbeingdistractedbycallsforsector/industryspecifictaxincentiveswherethecost/benefitisunclear,andwhichcouldbeperceivedasinequitable.香港應專注於提供一個可惠及各行各業的稅制環境，而不應考慮為特定行業提供稅務優惠。稅務優惠的成本效益並不清晰。同時亦有可能被視為偏袒或不公平，一但開始引進便會引來不同界別對稅務優惠的索求。DetailedRecommendations個別議題的建議ProvidingGreaterCertainty增加明確性EffectingBetterInternationalIntegration建議AnticipatingandRespondingtoGlobalTrends建議Globalfinancialcrisiswilllikelyresultinmoreintenseinternationaltaxcompetition環球金融危機很大可能會令國際稅務競爭愈趨激烈HK’staxpolicyshouldbealignedwithitsmacro-economicgoalsandothergovernmentpolicyobjectives香港的稅務政策必須配合宏觀經濟目標及其他政策目標Taxpolicyreviewisanongoingprocess稅務政策必須不時檢討