Answer and explanation

Correct answer: B. An independent taxation system

Article 108 of the Basic Law provides that the HKSAR practises an independent taxation system.
Answer: An independent taxation system.
Why not the others: Judicial independence: that is the subject of Article 85. The Chief Executive as head of the HKSAR: that is the subject of Article 43. Free port status: that is the subject of Article 114.

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