| 单词 | 物業税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 物業税 noun—property tax nSee also:物业 n—properties pl 物业—real estate 税 n—duty n • taxes n • toll n
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物業如在有關課税 年度內由物業擁 有人自住、空置或因其他原因而並無出租，其擁有人無須就 有關的物業繳納物業税。 legco.gov.hk | If properties are [...] self-occupied, vacant or not let out due to other reasons, the property owners would not be subject to property tax in respect of the properties. legco.gov.hk |
因此，私人物業市場陸續推出新樓盤與税務局 的物 業税評税個案的數目並無直接關係。 legco.gov.hk | Hence, there is no direct correlation between new flats [...] being continuously put up for sale in the Hong Kong private market and [...] the number of property tax assessments made by IRD. legco.gov.hk |
(b) 税務局評定的物業税絶大 部份涉及以個人名義全權及聯權或分權擁有的物 業。 legco.gov.hk | (b) Property tax assessed by IRD predominantly involves properties solely [...] owned and jointly-owned or co-owned by individuals. legco.gov.hk |
税務局完成審核的個案所涉及的税種包括利得税、薪 俸 税 、 物業税 和 個 人入息課 税，但並沒有就個別税種作出分類統計。 legco.gov.hk | The tax types involved of completed cases conducted by IRD include profits tax, salaries tax, property tax and personal assessment. legco.gov.hk |
請問當局在過去 5 年 (即 2008-09 至 2012-13 年度)，透過電子網上方式提交利得 税、薪俸税、物業税及個人入息課税的個案各有多少？ legco.gov.hk | In the past five years (i.e. 2008-09 to 2012-13), how many tax returns in respect of profits tax, salaries tax, property tax and personal assessment were filed online? legco.gov.hk |
(c) 物業税是向 出租香港物業而收取租金的物業擁有人徵收。 legco.gov.hk | (c) Property tax is charged on property [...] owners in respect of rental income from letting properties located in Hong Kong. legco.gov.hk |
根據擬議的附表18第 1條，如某 人擁有2個或多於2個物業，建議的 物業税 寛 減 會適用於其中每個物業。 legco.gov.hk | Under section 1 of the proposed Schedule 18, [...] where a person owns two or more properties, the proposed [...] reduction of property tax will apply to each of those properties. legco.gov.hk |
就住宅物業買家的資料，税務局 所掌握的為持有香港身分證的個人買家、非持有 香港身分證的個人買家，及公司買家的分項數據。 legco.gov.hk | In respect of information on buyers [...] of residential properties, the Inland Revenue Department [...]keeps statistical breakdown by [...]reference to individual buyers holding Hong Kong identity card, individual buyers not holding Hong Kong identity card and company buyers. legco.gov.hk |
食物業界仍 有法律責任確保生產的食物可供人安 全食用。 cfs.gov.hk | Food businesses still have the legal responsibility to ensure that food so produced is fit for [...] human consumption. cfs.gov.hk |
融資租約於租賃開始時按租賃物業之 公 平價值 及最低租賃付款之現值兩者中之較低者入賬。 asiasat.com | Finance leases are capitalised at the lease’s commencement at the lower of the fair value of the leased property and the present value of the minimum lease payments. asiasat.com |
由於每份文書可能涉及 多於一個物業單位，而税務局 並沒有就每份涉 及 物 業 的 文書所包括的單位數 目作出統計，所以未能提供有關物業單位數目的資料。 legco.gov.hk | As each instrument 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 |
由於每宗個案中的文書 可能涉及多於一個物業單位，而税務 局並沒有就每份涉 及 物 業 的 文書所包括 的單位數目作出統計，所以未能提供有關物業單位數目的資料。 legco.gov.hk | However, whether such cases are subject to Buyer’s Stamp Duty (BSD) and the amount of duty involved can only be ascertained after the passage of the relevant legislation by the Legislative Council. legco.gov.hk |
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 |
這項研究的目的，是說 [...] 明納米技術的基本原理；確定納米技術應用於 食 物業 引 起 的潛在安全問題；以及探討食 物中人工納米材料的風險評估方法。 cfs.gov.hk | The objectives of this RA study were to present the basic principles of nanotechnology, to identify potential safety implications [...] associated with the application of [...] nanotechnology in the food sector and to review [...]the strategies for RA of engineered nanoparticles. cfs.gov.hk |
(b) 税務局在 2011-12 至 2012-13 [...] 財政年度(截至 2013 年 2 月 28 日 )處理住宅物 業買賣的印花税個案中，分別共有 225 宗及 1 958 [...] 宗涉及「額外印花税」的 徵收，涉及的「額外印花税」稅款分別為 5,150 萬元及 3.476 億元。 legco.gov.hk | (b) Among the stamp duty cases involving sale and [...] purchase of residential properties processed by IRD in the [...]2011-12 and 2012-13 financial [...]years (as at 28 February 2013), 225 and 1 958 cases involved collection of Special Stamp Duty (SSD) respectively and the total amounts of SSD collected were $51.50 million and $347.60 million. legco.gov.hk |
第 4 節 FSTB(Tsy) - 第 147 頁 (c) 税務局在 2012-13 財政年度(截至 2013 年 2 月 28 日 )處理住宅物業買賣的印 花税個案 中，有 882 宗涉及由非持有香港身分證的人士或公司為購買人的個 案，惟有關個案是否須予徵收「買家印花税」以至所涉及的「買家印花税」 税款總額，須待相關法例獲立法會通過後始能確定。 legco.gov.hk | Session 4 FSTB(Tsy) - Page 145 (c) In the 2012-13 financial year (as at 28 February 2013), among the stamp duty cases involving sale and purchase of residential properties processed by IRD, 882 cases involved purchasers who were non-Hong Kong identity card holders or companies. legco.gov.hk |
(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 |
它涉及四氯化碳的年度生产总量、进口总量 和出口总量，及用作原料和非原料四氯化碳生产量的详细情况，并包括核对和确认记录， 例如生产日志、产品和其原料的生产比率、名称、进口配额和数量、 货 物税 记 录 和其他相 关文件。 multilateralfund.org | It covers the total annual CTC production and imports, exports, and the breakdown of CTC production for feedstock and non-feedstock applications, and includes, the checking and validation of records such as production logs, production ratios between product and its feedstock, names, quotas and quantity of imports, excise records and other related documents. multilateralfund.org |
(r) 管理、維護、裝修及開發本公司全部或任何部 分 物業 、 土 地或樓宇，並 聯同他人經營或使用或擁有、租賃、按揭、轉租、交換、交出、出售、 [...] 利用或以其他方式處置及出售以上各項或當中任何部分或權益，有關 代價及條款及條件按本公司認為合適而釐定，尤其是對於購買或收購 [...]以上各項任何權益的任何公司的股份、債權證或證券。 pccw.com | (r) To manage, maintain, improve and develop all or [...] any part of the property, land, building [...]or buildings of the Company and to operate [...]or use in conjunction or co-ownership with others, lease, mortgage, underlet, exchange, surrender, sell, turn to account or otherwise deal with and dispose of the same or any part or parts thereof or interest thereon, for such consideration and on such terms and conditions as the Company may think fit, and, in particular, for shares, debentures or securities of any company purchasing or acquiring any interest in the same. pccw.com |
建议采取 [...] 的政策选择包括规定过滤嘴必须可以生物降解、贴有害废物标签、征收 废 物税/ 附加税以及罚款。 daccess-ods.un.org | Suggested policy options include mandatory biodegradable filters, hazardous-waste [...] labelling, a waste tax/surtax and fines. daccess-ods.un.org |
如 果 可 以 清 楚 地 證 明 該 支 出 導 致 預 期 從 使 用 物 業、廠 房 和 設 備 取 得 的 未 來 經 濟 利 益 增 加，以 及 該 項 目 的 成 本 可 以 可 靠 計 量，則 支 出 予 以 資 本 化 為 資 產 的 額 外 成 本 或 替 換。 zte.com.cn | In situations where it can be clearly demonstrated that the expenditure has resulted in an increase in the future economic benefits expected to be obtained from the use of an item of property, plant and equipment and where the cost of the item can be measured reliably, the expenditure is capitalised as an additional cost of that asset or as a replacement. wwwen.zte.com.cn |
(e) 於租賃合同下由業主向承租人授出的選擇權以購買土地、廠房、配套基礎建設及設 施，連同於先前合同下的物業讓本 集團於租賃期內在中國南部實行長期擴展計劃， [...] 並在兩家生產廠房配置長遠投資及資本承諾。 cre8ir.com | (e) the option granted by the Landlord to the Tenant under the Lease Agreement to purchase the land, the factory, the [...] ancillary infrastructure and facilities [...] together with the property under the Previous [...]Agreement allows the Group to execute [...]long term expansion plan in Southern China and deploy long term investment and capital commitment on the two production plants during the leasing term. cre8ir.com |
最后，间接税务局理事会尚未商定《波斯尼亚和 黑塞哥维那货物税法》 预计制订的有关重新分配道路通行费收入的永久方法。 daccess-ods.un.org | Finally, the ITA Governing Board has not yet agreed on a permanent methodology for reallocation of road toll revenue foreseen by the Bosnia and Herzegovina Law on Excise Tax. daccess-ods.un.org |
當中包括向公眾提供售樓書，在售樓書中披露所規定 的 物業資 料 ，在印製廣告中列出樓盤公開認購及優先認購的剩餘單位數 [...] 目，向公眾披露項目發展商、其母公司或控股公司、認可人士、 主要承建商、律師及承按銀行的名稱，在廣告及銷售說明書中向 公眾披露發展商與認可人士、律師及上蓋工程承建商之間有否個 [...]人或財務上的利益關係等。 legco.gov.hk | These include making available sales [...] brochures to the public, disclosing in sales [...] brochures the property information [...]as required, specifying in printed advertisements [...]the net number of units exclusively available for public sales and private sales, disclosing to the public the names of the developer, its parent or holding company, the Authorized Person, main superstructure contractor, solicitor firms and mortgagee bank, disclosing to the public in advertisements and sales brochures any personal and financial relationships between the developer and Authorized Person, solicitor and superstructure contractor, and so on. legco.gov.hk |
(m) 就任何年期的任何土地與可繼承產（不論其上是否全部或部分已有建築），或任何宅院 或 物業 單位，或任何土地與可繼承產、宅院 或 物業 單 位的任何產業權或權益，按本公司認為合適的 金額、利率及條款與條件，以貸款方式墊款，尤其是向承辦本公司將給予墊款或同意墊款或 擁有權益的任何物業的加 建或發展或修繕工程的任何一位或多位人士、公司或法團，貸出資 金。 cre.com.hk | (m) To advance money by way of loan on any land or hereditament of any tenure, whether the same shall be wholly or partly built on or not, or on any messuages or tenements, or any estate or interest in any land or hereditaments, messuages or tenements, at such amount and at such rate of interest and upon such terms and conditions as the Company shall think fit and in particular to lend money to any person or persons, company or corporation undertaking to build on, or to develop or improve any property upon which this Company shall advance, or agree to advance money or in which it is interested. cre.com.hk |
我們管理的多元化物業組合 為集團創造持續性增長，令我們更靈活地抓 緊市場機遇，以支持集團的長遠發展，並提供可持續及可靠的經常性收入和提高 [...] 投資收益。 wingtaiproperties.com | We now manage a much more [...] diversified property portfolio that [...]has created enduring growth for the Group, giving us greater [...]flexibility to seize market opportunities to support our long-term development and producing sustainable and reliable recurring income as well as enhanced investment returns. wingtaiproperties.com |
本 委員會要求 政府當局放寬現行對 曾 領取政 府 ‘ 房屋福利’ 人士在出售物 業後終 生 不能申 請 出租公屋的限 制，讓 曾 領取政府‘房屋福利’的人 士 ， 在出售物 業後兩年 ，若符合輪候冊的 入息 及資產 限 額 ，便可申 請 出租公屋，而房屋署列 舉的特殊情況，包括破產、領取綜援、家庭環 境逆轉及家庭面對健康或個人問題的人士， 在 出售物 業後，則可即時申 請 出租公屋。 legco.gov.hk | That this Panel requests the Administration to relax the current restriction on past recipients of ‘housing benefits’ [...] from the Government to apply for public rental [...] housing (PRH) for life after selling their flats, so that past recipients of ‘housing benefits’ from the Government who meet the income and asset limits for the Waiting List may apply for PRH two years after the sale of their flats, and in the case of those who face the special circumstances as cited by the Housing Department, including bankruptcy, receipt of the Comprehensive Social Security Assistance, adverse changes in family conditions as well as medical problems in the family or personal problems, they should be allowed to apply for PRH immediately after the sale of their flats. legco.gov.hk |
(f) 申請、購買、或以其他方式收購、及保護及更新在世界任何各地之任何專利、 [...] 專利權、發明專利、商標、設計、許可證、特許權，以及類似賦予彼等使用 [...] 的任何專有權或非專有權或有限權利、或可能能夠用作本公司任何用途的任 何發明的任何秘密或其他資料，或可能直接或間接計算使本公司獲益的收購， 以及使用、行使、發展、或授出有關所收購 的 物業 、 權 利或資料、或以其他 方式利用物業、權 利或資料，以及耗資實驗、測試或改良任何有關專利、發 明或權利。 bdhk.com.hk | (f) To apply for, purchase, or otherwise acquire, and protect and renew in any part of the world any patents, patent rights, brevets d’invention, trade marks, designs, licences, concessions, and the like, conferring any exclusive or non-exclusive or limited right to their use, or any secret or other information as to any invention which may seem capable of being used for any of the purposes of the Company, or the acquisition of which may seem calculated directly or indirectly to benefit the Company, and to use, exercise, develop, or grant [...] licences in respect of, or [...] otherwise turn to account the property, rights or information so acquired, and to expend money in experimenting upon, testing [...]or improving any [...]such patents, inventions or rights. bdhk.com.hk |
招商局保税物流有 限公司和德国邮政DHL前日启用了位于前海湾保税港区的DHL前海湾综合物流创新中心，该项目总面积71000平方米，未来将作为DHL南中国货运门户和全球物流战略重要支撑点，是招商保税与DHL在前海的首个合作试点项目。 xulituo.com | LTD. And the German post DHL had [...] opened the gulf bonded harbor area located [...]on the front of the gulf before the DHL comprehensive [...]logistics innovation center, this project has a total area of 71000 square meters, the future will be prominently as DHL freight portals and global logistics strategy important anchor, investment promotion bonded and DHL is in the sea before the first cooperation pilot project. xulituo.com |
在国际上，发展中国家接收发达国家出口的污染环境或危害健康的废物，非 法出口有毒废物的贸易在不断增加，因为公司想避免支付 废 物税 和 其 他废物处理 费用。 daccess-ods.un.org | At the international level, developing countries are recipients of environmentally polluting or health-damaging wastes, which are exported from industrialized countries, including a [...] growing trade in illegally exported toxic wastes, as companies [...] seek to avoid waste taxes and other waste disposal costs. daccess-ods.un.org |
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