繳獲船 的英文怎麼說

中文拼音 [jiǎohuòchuán]
繳獲船 英文
captured vessel
  • 繳 : 繳名詞[書面語] （系在箭上的絲繩, 射鳥用） silk rope （fastened to the arrow）
  • 獲 : Ⅰ動詞1. （捉住; 擒住） capture; catch 2. （得到;取得） obtain; win; reap 3. （收割） reap; harvest Ⅱ名詞（姓氏） a surname
  • 船 : 名詞1. （水上的運輸工具, 船舶的通稱） boat; ship; vessels 2. （姓氏） a surname
  1. Merchant ships captured in war were often condemned

    戰時繳獲的商船經常被宣布沒收。
  2. For the purposes of this section, where a person who is deemed to be carrying on a business as an owner of ships in hong kong under subsection ( 2 ) is resident in any territory outside hong kong, he shall be regarded as having a reciprocity status, if the commissioner is satisfied that any profits earned by or accrued to a person to whom subsection ( 1 ) applies from a business carried on in the territory as an owner of ships are, under the laws of that territory, exempt from a tax which is of substantially the same nature as the tax chargeable under this part

    稅務條例第23b （ 4a ）條為本條的施行，凡任何根據第（ 2 ）款被當作在香港以船舶擁有人身分經營業務的人是在香港以外某地區居住的，則如局長信納根據該地區的法律，一名第（ 1 ）款適用的人在該地區以船舶擁有人身分經營業務所賺取或應累算的任何利潤獲豁免繳稅，而有關稅項的性質與根據本部所課稅項的性質大致相同，該人須被視為具有對等待遇地位。
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