香港稅務條例 的英文怎麼說

中文拼音 [xiānggǎngshuìwùtiáolì]
香港稅務條例 英文
inland revenue ordinance cap. 112
  • 香 : Ⅰ形容詞1 （氣味好聞） fragrant; sweet smelling; aromatic; scented:稻香千里 the fragrance of ripen...
  • 港 : 名詞1. （港灣） harbour; port 2. （江河的支流） stream3. （指香港） short for xianggang [hong kong]
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 條 : Ⅰ名詞1 （細長的樹枝） twig 2 （條子） slip; strip 3 （分項目的） item; article 4 （層次; 秩序; 條...
  • 香港 : hong kong香港地區港元 hongkong dollar; 香港腳 [醫學] hong kong foot; 香港衫 aloha shirt; 香港特別...
  • 稅務 : tax administration; affairs pertaining to taxation; customs administration稅務機構 taxation autho...
  • 條例 : regulations; rules; ordinances; imperative
  1. Sums received for the use or right to use in hong kong any patent, design, trademark, copyright material or secret process or formula or other of a similar nature section 15

    就容許或授權在香港使用專利、設計、商標、受版權保護的資料、秘密工序或方程式或其他相類性質的財產而收取的款項。 《稅務條例》第15 （ 1 ） （ b ）條
  2. Sums received for the use or right to use outside hong kong any patent, design, trademark, copyright material or secret process or formula or other of a similar nature, which are deductible in ascertaining the assessable profits of a person under profits tax not applicable to sums received or accrued before 25 june 2004 section 15

    就容許或授權在香港以外地方使用專利、設計、商標、受版權保護的資料、秘密工序或方程式或其他相類性質的財產而收取的款項，而該款項在確定某人根據利得稅的應評稅利潤時是可予扣除的（不適用於在2004年6月25日前收取或應累算的款項） 。 《稅務條例》第15 （ 1 ） （ ba ）條
  3. Furthermore, under section 77 of the iro, ird may apply to the district judge for a " departure prevention direction " to prevent taxpayers who intend to leave hong kong from departing, or who have left hong kong to reside elsewhere from leaving hong kong again upon their return to hong kong, without paying their tax liability in full or providing sufficient security to secure the payment

    此外，稅務局亦可根據稅務條例第77條，向區域法院法官申請阻止離境令，在欠稅人未清繳稅款或未提供足夠保證的情況下，阻止欲離開香港的欠稅人離港，或阻止已離港在海外居住的欠稅人在回港后，再次離開香港。
  4. Note : under the inland revenue ordinance, contributions towards two other kinds of recognised occupational retirement schemes are also deductible from the assessable income. the schemes include : those under which an exemption certificate is issued under section 7 of the occupational retirement schemes ordinance cap. 426, and those operated by the government of a country or territory outside hong kong or any agency or undertaking of or by such a government which is not operated for the purpose of gain

    注：根據稅務條例，還有兩類認可職業退休計劃下的雇員可就其供款在應課稅入息中扣除，這包括a根據職業退休計劃條例第426章第7 1條獲發豁免證明書的計劃及b由香港以外的政府或該政府的或由其指定的任何非牟利代理機構或企業營辦的計劃。
  5. In the above situation, although the mainland resident does not satisfy the exemption conditions under the comprehensive arrangement, he will still be exempt from tax under the inland revenue ordinance for visiting hong kong for not more than 60 days during the year of assessment

    在上述情況下，納稅人雖然不符合全面性安排的免稅規定，他仍可按稅務條例，因到訪香港不超過60天而無須在香港繳納薪俸稅。
  6. For profits tax concession purpose the hong kong monetary authority hkma announced today 7 july that fitch ibca, inc., a recognised credit rating agency for the purpose of the profits tax concession scheme under section 14a of the inland revenue ordinance, has changed its name to fitch, inc.

    香港金融管理局金管局今日月日宣布，金管局就稅務條例第條下的寬減利得稅計劃承認的信貸評級機構，已改名為， 。
  7. Sums received by way of hire, rental or similar charges for the use of movable property or the right to use movable property in hong kong section 15

    因容許或授權在香港使用的動產，而以租賃費、租金或其他相類似形式所收取的款項。 《稅務條例》第15 （ 1 ） （ d ）條
  8. Pleaded guilty to the above two charges in the western magistrates courts and was fined 5, 000 for each offence, making a total fine of 10, 000. the defendant employed and paid salary to the employee from march 2000 to december 31, 2001. however, the defendant failed to give advance notice of one month to the cir regarding the employee s departure from hong kong as required under section 52 of the inland revenue ordinance

    被告gfi hk securities l . l . c .在二年三月至二一年十二月三十一日期間僱用及支付薪金予一名雇員，但卻未有遵照稅務條例第52條第6款規定，預先於一個月前將該雇員離開香港一事通知稅務局局長及沒有按照第52條第7款的規定於發出通知日起計一個月內不得支付任何金錢予該雇員。
  9. Pleaded guilty to the above two charges in the western magistrates courts and was fined $ 5, 000 for each offence, making a total fine of $ 10, 000. the defendant employed and paid salary to the employee from march 2000 to december 31, 2001. however, the defendant failed to give advance notice of one month to the cir regarding the employee s departure from hong kong as required under section 52 ( 6 ) of the inland revenue ordinance ( iro )

    在二年三月至二一年十二月三十一日期間僱用及支付薪金予一名雇員，但卻未有遵照《稅務條例》第52條第（ 6 ）款規定，預先於一個月前將該雇員離開香港一事通知稅務局局長；及沒有按照第52條第（ 7 ）款的規定於發出通知日起計一個月內不得支付任何金錢予該雇員。
  10. The defendant, talent giant investment limited, pleaded guilty to the two charges in the western magistrate s court and was fined 9, 000 for each offence, making a total fine of 18, 000. the defendant employed and paid salary to the employee during the period from october 21, 1999 to january 4, 2001. however, the defendant failed to give advance notice to the cir regarding the employee s cessation of employment and departure from hong kong as required under section 52 of the inland revenue ordinance

    被告鴻鉅投資有限公司在一九九九年十月二十一日至二一年一月四日期間僱用及支付薪金予一名雇員，但卻未有遵照稅務條例第52條6款規定，預先將該雇員停止受雇和離開香港一事通知稅務局局長，亦沒有按照第52條7款的規定於發出通知日起計一個月內不得支付金錢予該雇員。
  11. The defendant employed and paid salary to the two employees from april 2000 to december 31, 2002. however, the defendant failed to give advance notice of one month to the cir regarding the employees departure from hong kong as required under section 52 ( 6 ) of the inland revenue ordinance ( iro ). also, the defendant failed to withhold payment of money to the two employees, as required under section 52 ( 7 ) of the iro

    被告howerobinsonandcompanylimited在二年四月至二二年十二月三十一日期間僱用及支付薪金予兩名雇員，但卻未有遵照《稅務條例》第52條第（ 6 ）款規定，預先於一個月前將該兩名雇員離開香港一事通知稅務局局長;及沒有按照第52條第（ 7 ）款的規定於發出通知日起計一個月內不得支付任何金錢予該兩名雇員。
  12. The defendant employed and paid salary to the two employees from april 2000 to december 31, 2002. however, the defendant failed to give advance notice of one month to the cir regarding the employees departure from hong kong as required under section 52 of the inland revenue ordinance. also, the defendant failed to withhold payment of money to the two employees, as required under section 52 of the iro

    被告howe robinsonand company limited在二年四月至二二年十二月三十一日期間僱用及支付薪金予兩名雇員，但卻未有遵照稅務條例第52條第6款規定，預先於一個月前將該兩名雇員離開香港一事通知稅務局局長;及沒有按照第52條第7款的規定於發出通知日起計一個月內不得支付任何金錢予該兩名雇員。
  13. M ltd. will not be run in accordance with the service company " type ii " arrangement as described in the departmental interpretation practice note no. 24 and no private expenses of the partners or their spouses of the three professional practices shall be charged in the accounts of m ltd

    M有限公司不會被界定為香港稅務條例釋義及執行指引第24號所述的「第二類」服務公司。而該3家專業事務所的合人或其配偶的私人開支，都不可記入m有限公司的帳目內。
  14. M ltd. will not be run in accordance with the service company " type ii " arrangement as described in the departmental interpretation & practice note no. 24 and no private expenses of the partners ( or their spouses ) of the three professional practices shall be charged in the accounts of m ltd

    M有限公司不會被界定為《香港稅務條例釋義及執行指引》第24號所述的「第二類」服務公司。而該3家專業事務所的合人（或其配偶）的私人開支，都不可記入m有限公司的帳目內。
  15. 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。
  16. Under section 18e of the iro, where the assessable profits of a person from any trade carried on in hong kong have been computed by reference to an account made up to a certain day in any year of assessment and the person fails to make up an account to the corresponding day in the following year of assessment, the assessable profits from that source for the year of change and the year preceding the change shall be computed recomputed on such basis as the commissioner thinks fit

    根據稅務條例第18e條，任何人在香港經營任何行業所得的應評稅利潤，如已參照以任何課稅年度內某日為結帳日期的帳目而計算，但該人並沒有在下一課稅年度以同一日結算帳目，則在更改結帳日期的當年及之前的一年從該來源所得的應評稅利潤，須以局長認為適合的基準計算。
  17. Under the inland revenue ordinance, there are certain conditions for electing personal assessment. these conditions include the taxpayer electing personal assessment must be aged 18 years or more, he must be a permanent or temporary resident of hong kong, and, in case of married couples not living apart, both must enter into the election if they both have income to be included and both are eligible to elect, etc

    根據稅務條例，選擇個人入息課稅的人士須符合一些條件，包括須年滿1 8歲或以上本身為香港永久性居民或臨時居民如已婚而非與配偶分居，且夫婦均有應課稅入息的人士，必須夫婦一同申請等等。
  18. " in addition, resident investors in a non - resident fund that is bona fide widely held or that is currently exempted from tax under the iro will also not be subject to the deeming provisions

    此外，如居於香港的投資者所持有的離岸基金為真正產權分散或在稅務條例下已獲免稅，則該被視作已賺取利潤的條款並不適用。
  19. There are anti - avoidance provisions in the inland revenue ordinance and well - established procedures for assessing whether hong kong companies have siphoned off profits improperly to offshore affiliates, as well as clear stipulations on the penalties for such offence

    香港稅務條例中已載有反避稅條款和明確的程序，以評估香港公司是否有以不當的手法把盈利轉移至海外的相聯公司，同時亦清楚訂明觸犯這些條款的則。
  20. Under section 20 of the iro, where a non - resident person carries on business with a closely connected resident person and the course of such business is so arranged that it produces to the resident person either no profits or less than the ordinary profits, such business shall be deemed to be carried on in hong kong and the profits of the non - resident person from such business shall be assessable and chargeable to profits tax in name of the resident person

    根據稅務條例第20 2條，凡任何非居住于香港的人士與一個與其有密切聯系而身為香港居民的人士經營業務，而其經營方式安排致使該名身為香港居民的人士不獲任何利潤或使其獲得少於通常利潤，則該業務須被當作是在香港經營的業務，而該名非居住于香港的人士從該業務所獲得的利潤，須以該名身為香港居民的人士的名義予以評稅及課稅。
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