| 1. | The proposed exemption would apply with retrospective effect to the year of assessment 1996 97
建议豁免条文的生效日期会追溯至一九九六九七课税年度。 |
| 2. | We have also introduced into this council a bill to give effect to the proposed exemption of offshore funds from profits tax
我们亦已把建议豁免离岸基金缴纳利得税的条例草案，提交立法会审议。 |
| 3. | " the proposed exemption will help attract new offshore funds to hong kong and to encourage existing ones to continue to invest here
政府发言人说：此项豁免建议有助吸引新离岸基金来港，以及鼓励现有的离岸基金继续在香港投资。 |
| 4. | " the proposed exemption will strengthen hong kong s competitiveness in attracting new offshore funds to come here and encourage existing funds to continue to invest in hong kong
马时亨补充说：有关豁免建议有助吸引新离岸基金来港，以及鼓励现有的基金继续在港投资，这将有助提升香港的竞争力。 |
| 5. | Proponents may wish to consider seeking early clearance from the buildings department for any proposed exemption from or modification of the provisions of the buildings ordinance in relation to their proposed design for the canopy . paragraph 7 of annex 4 . 5 of the ifp is relevant
建议者如因为其建议的天篷设计而欲根据《建筑物条例》获得豁免或修改该条例，或可考虑预早要求屋宇署给予批准。请参阅发展建议邀请书附件4 . 5第7段。 |
| 6. | " further to a discussion on the same subject with the industry last year , having carefully considered the deputations and explored various options , the administration has refined the approach to amend the iro to effect the proposed exemption for offshore funds . the aim of this consultation paper is to solicit views on this latest approach , " a government spokesman said today january 4
政府发言人今日一月四日表示：我们于去年与业界商讨后，仔细考虑过不同团体的意见及探讨各项选择，我们现就修订税务条例的方向作出了修改，以使有关豁免得以生效。 |
| 7. | " further to a discussion on the same subject with the industry last year , having carefully considered the deputations and explored various options , the administration has refined the approach to amend the iro to effect the proposed exemption for offshore funds . the aim of this consultation paper is to solicit views on this latest approach , " a government spokesman said today ( january 4 )
政府发言人今日（一月四日）表示：我们于去年与业界商讨后，仔细考虑过不同团体的意见及探讨各项选择，我们现就修订税务条例的方向作出了修改，以使有关豁免得以生效。 |
| 8. | The secretary for financial services and the treasury , mr frederick ma , when moving the resumption of the second reading of the bill , said the proposed exemption was vital for hong kong to reinforce its status as an international financial centre and enhance hong kong s competitiveness among other international financial centres
财经事务及库务局局长马时亨在动议该条例草案恢复二读辩论时表示，有关豁免建议对巩固香港作为国际金融中心的地位及加强香港相对于其他国际金融中心的竞争力方面十分重要。 |
| 9. | To prevent possible abuse by residents disguised as non - residents taking advantage of the proposed exemption by transferring funds to non - resident companies which in turn carry on securities - trading activities in hong kong and distribute non - taxable dividends to those residents , necessary deeming provisions are contained in the bill
条例草案必须包含推定条文，以防止居港者以非居港者作为掩饰，滥用拟议的豁免，把资金转交非居港公司，然后由该非居港公司在香港进行证券交易，并向有关居港者派发无须徵税的股息。 |
