deeming provision 中文意思是什麼
deeming provision
解釋
公認條款- provision : n 1 預備，準備，設備 （for; against）; 供應，（一批）供應品；生活物質；儲備物資。2 〈pl 〉食品，...
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Some provisions in the tdo, namely section 2 ( 2 ) ( a ) which provides for a general deeming provision for determining the origin of goods and section 2 ( 2 ) ( b ) ( ii ) is about the commissioner of customs and excise s power to specify special origin - marking requirement for the purpose of the tdo, make reference to " country " only. this has caused inflexibility when the provisions need to be applied to a " place " where the goods are manufactured
某些《商品說明條例》的條文，即如第2 （ 2 ） a條就有關確定貨品來源的一般推定條文，及第2 （ 2 ） b （ ii ）條賦予香港海關關長權力，為施行《商品說明條例》 ，藉命令指明貨品須附有特別來源標記，由於只提述國家的詞句，若貨品是在一個地方製造，在執行有關條文上便缺乏彈性。 -
To allow adequate time for the industry to change its systems to facilitate provision of information to resident investors for tax return purposes, the deeming provisions will apply from the year of assessment 2006 07
為給予業界足夠時間更改系統，以便他們向居港投資者提供資料作報稅用途，推定條文將於二六七課稅年度生效。
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