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别行政区征税。

　　The Central People’s Government shall not levy taxes in the Hong Kong Special Administrative Region.

　　第一百零七条 香港特别行政区的财政预算以量入为出为原则，力求收支平衡，避免赤字，并与本地生产总值的增长率相适应。

　　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.

　　第一百零八条 香港特别行政区实行独立的税收制度。

　　Article 108 The Hong Kong Special Administrative Region shall practise an independent taxation system.

　　香港特别行政区参照原在香港实行的低税政策，自行立法规定税种、税率、税收宽免和其他税务事项。

　　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.

　　第一百零九条 香港特别行政区政府提供适当的经济和法律环境，以保持香港的国际金融中心地位。

　　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.