| 1. | The deeming provisions would apply upon enactment of the bill
推定条文将于条例草案通过后适用。 |
| 2. | Most resident investors should not be affected by the deeming provisions
绝大部分的居港投资者不会受推定条文影响。 |
| 3. | There are other deeming provisions in the iro for tax collection and anti - avoidance purposes , " the spokesman explained
税务条例亦有其他推定条文，以收取税款和防止避税。 |
| 4. | The deeming provisions would not apply where the fund concerned is a fund authorised by the securities and futures commission , or a bona fide widely - held fund
推定条文并不适用于获证券及期货事务监察委员会认可的基金或真正财产权分散的基金。 |
| 5. | The effect of the deeming provisions is merely to recoup the tax amount in the hands of residents holding substantial interests in the offshore funds which would become tax - exempt under the proposal
推定条文的作用，只是从持有根据建议能获得税务豁免的离岸基金相当大的实益权益的居港者手中，收回税款。 |
| 6. | " in addition , resident investors in a non - resident fund that is bona fide widely held or that is currently exempted from tax under the iro will also not be subject to the deeming provisions
此外，如居于香港的投资者所持有的离岸基金为真正产权分散或在税务条例下已获免税，则该被视作已赚取利润的条款并不适用。 |
| 7. | " in addition , resident investors in a non - resident fund that is bona fide widely held or that is currently exempted from tax under the iro will also not be subject to the deeming provisions
此外，如居于香港的投资者所持有的离岸基金为真正产权分散或在税务条例下已获免税，则该被视作已赚取利润的条款并不适用。 |
| 8. | The deeming provisions will not impose any new tax and will not be invoked in respect of offshore profits , capital gains or dividend income , which are and will remain tax - exempt in hong kong
推定条文不会带来任何新的税务负担，亦并非向海外利润资本性收益或股息收入徵税。这些收入现时均获豁免缴税，将来亦不会改变。 |
| 9. | 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
为给予业界足够时间更改系统，以便他们向居港投资者提供资料作报税用途，推定条文将于二六七课税年度生效。 |
| 10. | 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《商品说明条例》的条文，即如第2 ( 2 ) a条就有关确定货品来源的一般推定条文，及第2 ( 2 ) b ( ii )条赋予香港海关关长权力，为施行《商品说明条例》 ，藉命令指明货品须附有特别来源标记，由于只提述国家的词句，若货品是在一个地方制造，在执行有关条文上便缺乏弹性。 |
