| 1. | The rate of tax is 16 per cent on the annual rent receivable less a statutory deduction of 20 per cent for repairs and outgoings
税款是按每年租金收入减去20 %的修葺及支出免税额后，再以16 %计算。 |
| 2. | The rate of tax is 16 per cent on the annual rent receivable less a statutory deduction of 20 per cent for repairs and outgoings
税款是按每年租金收入减去20 %的修理及支出免税额后，再以16 %计算。 |
| 3. | Government land leases are normally for 50 years from the date of grant at premium and subject to an annual rent equivalent to three per cent of the rateable value of the property at that date , adjusted in step with any changes in the rateable value thereafter
承批人须缴付地价，并由批出日期起，每年缴纳相当于该土地应课差饷租值3 %的租金，而地租会随应课差饷租值其后的改变而调整。 |
| 4. | When there is more land wanted for cultivation than a place possesses , or than it possesses of a certain quality and certain advantages of situation , land of that quality and situation may be sold for a price , or let for an annual rent
一旦耕作所需要的土地超过某一地方所拥有的土地，或一定品质和位置的土地不足以满足耕作所需，则这种品质和位置的土地就可以卖得价钱，就可以租出去收取年租。 |
| 5. | New government land leases are normally granted at premium for 50 years from the date of grant and subject to an annual rent equivalent to three per cent of the rateable value of the property at the date of grant , adjusted in step with any changes in the rateable value thereafter
承批人除缴付地价外，并须由批租日期起每年缴纳相当于该土地应课差饷租值3 %的地租，地租会随应课差饷租值其后的改变而调整。 |
| 6. | In the early days , leases were for terms of 75 , 99 or 999 years , subsequently standardised in the urban areas of hong kong island and kowloon to a term of 75 years , renewable at a re - assessed annual rent under the provisions of the old crown leases ordinance
早年，本港土地契约的年期计有75年、 99年或999年三种。其后，港岛及九龙市区的土地契约年期划一为75年，并容许该等契约续期，惟承租人每年须根据旧有的《官契条例》缴付重新评估的地税。 |
| 7. | They were granted at a premium and nominal rental until 30 june , 1997 , after which date an annual rent equivalent to three percent of rateable value of the property would be charged . leases expiring before 30 june 1997 , with the exception of short term tenancies and leases for special purposes , might also be extended to 2047 under the provisions of the joint declaration
本港一般的批租土地的契约年期，不得超逾二Ｏ四七年六月三十日，有关契约的承租人须缴付地价和名义租金至一九九七年六月三十日，该日以后则须每年缴纳租金，款额相当于有关土地应课差饷租值的百分之三。 |
| 8. | As regards all leases of land granted or renewed where the original leases contain no right of renewal , during the period from 27 may 1985 to 30 june 1997 , which extend beyond 30 june 1997 and expire not later than 30 june 2047 , the lessee is not required to pay an additional premium as from 1 july 1997 , but an annual rent equivalent to 3 per cent of the rateable value of the property at that date , adjusted in step with any changes in the rateable value thereafter , shall be charged . article 122
从一九八五年五月二十七日至一九九七年六月三十日期间批出的，或原没有续期权利而获得续期的，超出一九九七年六月三十日年期而不超过二四七年六月三十日的一切土地契约，承租人从一九九七年七月一日起不补地价，但需每年缴纳相当于当日该土地应课差饷租值百分之三的租金。 |
| 9. | As regards all leases of land granted or renewed where the original leases contain no right of renewal , during the period from 27 may 1985 to 30 june 1997 , which extend beyond 30 june 1997 and expire not later than 30 june 2047 , the lessee is not required to pay an additional premium as from 1 july 1997 , but an annual rent equivalent to 3 per cent of the rateable value of the property at that date , adjusted in step with any changes in the rateable value thereafter , shall be charged
从一九八五年五月二十七日至一九九七年六月三十日期间批出的，或原没有续期权利而获得续期的，超出一九九七年六月三十日年期而不超过二四七年六月三十日的一切土地契约，承租人从一九九七年七月一日起不补地价，但需每年缴纳相当于当日该土地应课差饷租值百分之三的租金。此后，随应课差饷租值的改变而调整租金。 |
