| 1. | A strengthen the anti - avoidance provisions on deduction of interest expenses
I加强有关扣除利息支出的防止避税条文 |
| 2. | 2 . to strengthen anti - avoidance provisions to restrict more stringently deduction for certain interest payable to non - associated persons only . 3
2 .加强防止避税条文，以更严格限制只有支付给非相关人士的某些利息才可扣税。 |
| 3. | To strengthen the anti - avoidance provisions for interest deduction to prevent abuse by disallowing interest deduction involving indirect interest flow - back
加强扣除利息支出的防止避税条文，明确地不容许涉及间接利息回流的利息扣除； |
| 4. | Another important objective of the bill is to strengthen anti - avoidance provisions relating to deductions for interest payments - one of the allowable deductions under profits tax
条例草案另一重要目标，是加强有关扣除利息支出的防止避税条文。利息支出在计算利得税时是一个可扣除的项目。 |
| 5. | Introduced in october 2000 , the bill seeks to amend the inland revenue ordinance cap . 112 mainly to strengthen anti - avoidance provisions , align provisions with the original policy intentions , and introduce changes to taxing arrangements in light of changes in market practices
条例草案于年提出，建议修订税务条例第章，主要目的是加强防止避税条文修订部分条文使其符合政策原意，以及因应市场上的改变而修订相关的条文。 |
| 6. | A key objective of the bill is to strengthen the anti - avoidance provisions for interest deduction to prevent abuse by disallowing interest deduction involving indirect interest flow - back and to reflect more clearly the policy intent that companies should not be able to gain interest deduction benefits by creating artificial interest expense streams through issuing debentures or commercial papers and then subscribing to them through their associates
条例草案当中的一个重要目的，是加强有关扣除利息支出的防止避税条文，明确地不容许涉及间接利息回流的利息扣除。这亦更清晰地反映政策原意，即各间公司不应通过发行债权证或商业票据，然后透过其相联者将有关票据购回，从而虚构利息支出藉以扣税。 |
| 7. | A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings
A部：有关亏损的税项宽免限制第22b条b部：租赁安排第39e条c部：一般反避税条文第61条d部：一般反避税条文第61a条e部：亏损公司第61b条f部： ramsay原则g部：避税个案的罚则h部：有关租赁融资的指引 |
| 8. | The most important purposes are to amend the provisions relating to profits tax on royalty income following a recent court of final appeal ruling ; to tighten anti - avoidance provisions on interest payment deductions ; and to revise provisions on depreciation allowances for buildings having regard to the latest market practices
其中最重要的修订是因应终审法院最近的裁决，修订有关就专利权费收入徵收利得税有关的条文加强有关扣除利息支出的防止避税条文以及因应市场最新做法，修订有关建筑物折旧免税额的条文。 |
