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xiang gang shui wu jie shao ( xia )
Author(s): 
Pages: 32-37
Year: Issue:  7
Journal: Taxation Research Journal

Abstract: 接上期)三、税收征收管理(一)缴税方法香港纳税人的缴税方法有多种形式,目前仍以亲自缴税为主(见图5)。图5纳税人(个)缴税方式构成不同方式缴纳税款额(百万港元)(二)催缴欠税对欠缴税款,通常加收5%逾期附加费。如果纳税人拖欠税款超过6个月,税务局要征...
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