| 单词 | 印花税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 印花税 noun —stamp duties plless common: non-residential property n See also:印花 n—stamp n • stamp duty n • print n 税 n—duty n • taxes n • toll n
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住宅物业的买家或承让人必须在收费文件执行后30日内、或在额 外 印花税 修 订条例刊登日后30日内（以较后者为准）支付买 家 印花税。 chi.mazars.cn | Buyer or transferee of residential [...] properties is liable [...] to pay the BSD within 30 days after the execution of the chargeable document or 30 days after the date of gazettal of the amended Stamp Duty Ordinance, [...]whichever is later. mazars.cn |
同期，预计进口税和关税、住房税、土地交 易印 花税、电信税和收费以及工作许可、居住和金融部门收费都将增加。 daccess-ods.un.org | For the same period, an increase in import [...] duty and tariffs, [...] accommodation tax, stamp duty on land transaction, telecommunications taxes and fees, [...]as well as work permit, [...]residency and financial sector fees was anticipated. daccess-ods.un.org |
任何就座落於香港的不動產所簽立的租約(即不包括以口頭形式訂立的租約)，均 須按《印花税條例》（第 117 章）繳付印花税。 legco.gov.hk | A lease executed (except a lease which is created orally) in [...] respect of immovable property in Hong Kong [...] is chargeable with stamp duty under the Stamp Duty Ordinance (Cap. 117) [...](“SDO”). legco.gov.hk |
购买价格（不含印花税）的 2.5%（百分之二点五）加 HHE 和私人办公室代表客户开展的各项及所有购买的增值税。 homehouseestates.co.uk | 2.5% (two and half a percent) of the acquisition [...] price (not including stamp duty) plus VAT for each and [...]all acquisitions performed by HHE and [...]the Private Office on behalf of the Client. homehouseestates.co.uk |
此外，印花税署亦會覆核個別物業出租個案，以確定如有 相關的租約的話，該等租約是否已加蓋適當的印花。 legco.gov.hk | Besides, the Stamp Office would review [...] individual property letting cases to verify whether any relevant leases, if any, are duly stamped. legco.gov.hk |
据领土政府称，很大一部分收入来自 印花税 和 工 作许可证等来源，但它们被 视为不可预测的收入流。 daccess-ods.un.org | According to the territorial Government, a [...] significant proportion of revenues comes from [...] sources such as stamp duty and work permits, [...]which are considered unpredictable revenue streams. daccess-ods.un.org |
调低非豪宅物业交易的印花税，从 而减低市民在购买自置居所的交易成本。 chi.mazars.cn | Allow tax deduction for rental payments [...] for principal residence mazars.cn |
证券发行税：证券发行税或者说 印花税 适 用 于参与权的发行 （无论是否作为报酬），以及此类参与权名义价值上升的情况。 gza.ch | Securities issue tax: this tax or stamp duty applies to [...] the issuing of participation rights (whether for remuneration or [...]not) and to the increase in the nominal value of such participation rights. gza.ch |
计划与预算委员会负责审议土耳其大国民议会交办的预算和决算法草案，以及发展计划，需要增加或减少公共收支的法律草案和立法议案，基金会、国有不动产 、 税 收 、 印花税 、 附加税、基金等需要承担财务责任的法律草案和立法议案，将增加经常性项目年度预算和下年度预算财政负担的法律草案和立法议案以及有关增加和撤销人员设置、公共机构人员的个人权益、社会保险和私有化等事宜的法律草案和立法议案。 global.tbmm.gov.tr | The Committee on Plan and Budget considers budget and final accounts bills, development plans, private member’s and government bills which are related to increases or decreases of public revenues and expenditures, [...] charitable institutions, [...] customs, national assets, taxes, imposts, fees, contributions, [...]funds and similar private member’s [...]and government bills those have fiscal effects; private member’s and government bills which propose an increase in budget appropriations of the current year and has a fiscal burden on coming year’s budgets; private member’s and government bills those are about forming or dismissing personnel cadre, personnel benefits, social security, privatization etc. Likewise the Committee scrutinizes Court of Accounts’ reports on several issues which are prescribed in Court of Accounts Law and the committee prequalifies the Court of Accounts President and members. global.tbmm.gov.tr |
政府收入的主要来源是进口税、金融服务费以 及 印花税。 daccess-ods.un.org | The principal sources of Government revenue are import duties, financial [...] services, fees and stamp duties. daccess-ods.un.org |
财政司司长提出，买家印花税是在 特殊情况下推行的特别措施，在2012年10月27日或之后，非香港永久居民（HKPR）购置香港住宅物业时，在特定情况下将被收取15%的买 家 印花税 或 市 价（以较高者为准）。 chi.mazars.cn | According to the [...] Financial Secretary, BSD is an extraordinary measure introduced under exceptional circumstances and is to be charged at 15% on the stated consideration or the market value (whichever is higher) of all residential properties in Hong Kong acquired by non-Hong Kong permanent residents (“HKPR”) on or after 27 October 2012. mazars.cn |
就徵收額外 印花税的工作，税務局主要透過人手調配而予以處理，並沒有為此在 2011-12 及 2012-13 兩個財政年度增加人手或開支。 legco.gov.hk | Regarding the work of collecting Special Stamp Duty, IRD has handled [...] it through staff redeployment without increasing its [...]manpower and expenditure in the 2011-12 and 2012-13 financial years. legco.gov.hk |
故此，由於納税人需要提交已加蓋 印花的租約以進行訴訟，印花税署會 不時向逾期繳交租 約 印花税 的 納 税人徵收補 交印花税及逾期罰款。 legco.gov.hk | Accordingly, the Stamp Office has from time to time recovered stamp duty and penalty for late stamping from duty payers in respect of their unstamped leases that are required for legal proceedings. legco.gov.hk |
税務局會因應政府有關從價印花税及買 家印花税的立 法建議而需要進行的核對及徵收工作，評估對人手或開支的影響， 在有需要時會考慮尋求增撥資源。 legco.gov.hk | In the light of the Administration’s [...] legislative proposals relating [...] to ad valorem stamp duty and Buyer’s Stamp Duty, IRD will [...]evaluate the impact on its manpower [...]or expenditure arising from the work on verification and collection to be carried out, and will consider seeking additional resources as necessary. legco.gov.hk |
然而，《印花税條例》並無規定 租約必須以書面形式訂立。 legco.gov.hk | However, there is no provision in the SDO which requires that a lease of immovable property must be made in the form of a written lease. legco.gov.hk |
科索沃海关署长介绍了新的“科索沃海关 ” 印花税 ， 将介绍情况通报了中 欧自由贸易协定各缔约方。 daccess-ods.un.org | The Kosovo Customs Director-General introduced new [...] “Kosovo Customs” stamps, and communicated [...]their introduction to the parties to the [...]Central European Free Trade Agreement. daccess-ods.un.org |
(d) 由於須予徵收「買家印花税」的 住宅物業買賣個案須待相關法例獲立法會通 過後始能確定，故此稅務局現時未能提供有關同時涉及「額 外 印花税 」 和 「買 家印花税」個案的資料。 legco.gov.hk | As the instrument in each case may involve more than one unit of property and IRD does not keep statistics on the number of units involved in each instrument, the relevant information about the units of property involved cannot be provided. legco.gov.hk |
收费买卖协议或售卖转易契必须同时加盖额 外 印花税 和 现有 的 印花税 ， 即 自执行日起30日之内。 chi.mazars.cn | A chargeable agreement for sale or [...] a conveyance on sale [...] is to be stamped with SSD at the same time as that for the existing stamp duty, i.e. [...]within 30 days from the date of execution. mazars.cn |
香港政府建议增加2010年11月时推出的额 外 印花税 率 并 延长覆盖期。 chi.mazars.cn | The Government proposed to increase the SSD rate which was introduced in November 2010 and extend its covering period. mazars.cn |
由於政府早前宣布採取進一步打擊樓市炒風措 施，包括修訂額外印花税税率、 實施買 家 印花税 及 徵 收雙 倍 印花税税 率 等 ，當局 會否增撥資源應付有關工作？ legco.gov.hk | As the Administration has announced further measures to curb property speculation [...] activities, including a [...] revision of the SSD rates, implementation of the Buyer’s Stamp Duty and collection of double stamp duty, etc., [...]will more resources [...]be allocated to cope with the work? legco.gov.hk |
买家可以在收费文件取消后2年内申请买 家 印花税 退 款。 chi.mazars.cn | Buyer can apply for BSD refund within 2 years after the cancellation of the chargeable agreement. mazars.cn |
2011 年印花税(修訂 )條例》在 2011 年 6 月 30 日刊憲，向 2010 年 11 月 20 日 或以後購入，並在購入後二十四個月或以內轉售的任何價值的住宅物業徵收「額 外印花税」。 legco.gov.hk | The Stamp Duty (Amendment) Ordinance 2011 was gazetted on 30 June 2011 to effect the imposition of a Special Stamp Duty (SSD) on residential properties of all values at the point of resale if the properties are acquired [...] [...] on or after 20 November 2010 and resold within 24 months after acquisition. legco.gov.hk |
已缴纳额外印花税的人 士可以在买卖协议取消后2年内申请退款。 chi.mazars.cn | The person who has paid the SSD can apply for refund within 2 years after the cancellation of the agreement for sale. mazars.cn |
因此，税務局於 2011 年 7 月起才開始收取「額外印花税」。 legco.gov.hk | As such, the Inland Revenue Department (IRD) only started to collect SSD in July 2011. legco.gov.hk |
就簽立的租約，《印花税條例》第 15 條規定，任何可予徵收印花税的文 書，除 非已加蓋適當印花，否則不可在民事訴訟程序中收取為證據，亦不得由任何公職 人員或法人團體予以存檔、登記或憑以行事。 legco.gov.hk | For executed lease, section 15 of the SDO [...] provides that no instrument chargeable with stamp duty shall be received in evidence in civil [...]proceedings, or [...]shall be acted upon, filed or registered by any public officer or body corporate unless such instrument is duly stamped. legco.gov.hk |
自額外印花税實施以來，每年繳付額 外 印花税 的 宗 數及涉及税款的詳情如何？ legco.gov.hk | Since the implementation of Special Stamp Duty (SSD), how many SSD cases were [...] there each year and what were the amounts of duty involved? legco.gov.hk |
换句话说，在2012年10月27日或之后，非本地人士（包括中国大陆居民）或公司（不论在香港或海外注册成立）购置任何香港住宅物业时，都将需缴纳买 家 印花税。 chi.mazars.cn | In other words, any Hong Kong residential property acquired on or after 27 October 2012 by a [...] foreigner (including a Mainland citizen) or a company, whether incorporated in Hong Kong or [...] overseas, will be subject to BSD. mazars.cn |
在额外印花税实施 豁免的情况下，将维持原本的制度不变。 chi.mazars.cn | Circumstances under which exemptions to SSD will be granted remain the same as the original SSD regime. mazars.cn |
债券和货币市场票据等一些债务工具也要按面值征收发 行印 花税，逐 年征收的税率为0.06%，分批征收的税率为0.12%，直 到债务工具到期。 gza.ch | Issuance stamp tax is further levied in respect of some debt instruments such as bonds and money market papers at a rate of 0.06 % or 0.12 % on the nominal value of such instruments for each year or part thereof till maturity of such instrument. gza.ch |
在物業買賣的印花税上， 請當局提供在過去兩個年度(即 2011-2012 至 2012-2013 年度)就處理額外印花税的徵 收事宜，税務局在人手及開支上有沒有因而增加，如 有，詳情為何？ legco.gov.hk | In respect of the stamp duty on the sale and purchase of properties, please state if there was any increase in manpower and expenditure of [...] the Inland Revenue Department [...]in the past two years (i.e. from 2011-2012 to 2012-2013) to cope with the collection of the special stamp duty. legco.gov.hk |
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