| 1. | Person carrying on business
经营业务的人 |
| 2. | Every person carrying on business in hong kong must register the business and pay the required fee
在本港经营业务的任何商号均须办理商业登记并缴纳有关费用。 |
| 3. | Every person carrying on business in hong kong must register hisher business with the business registration office and pay the annual fee
所有在本港经营业务的商号均须在本局商业登记署办理登记手续及缴纳年费。 |
| 4. | Provide that the commissioner may serve notice on any person deeming him to be a person carrying on business or a person carrying on business at a branch of a business
规定局长可向任何人发出通知，将该人当作为经营业务的人或于某业务的分行经营业务的人； |
| 5. | Every person carrying on business in hong kong must register his her business with the business registration office and pay the annual fee to renew the business registration certificate
所有在本港经营业务的商号均须在本局商业登记署办理登记手续及缴纳年费以换领商业登记证。 |
| 6. | Sums received by or accrued to a person carrying on business in hong kong by way of grant , subsidy or similar financial assistance other than sums in connection with capital expenditure section 15
因在香港经营业务而收取有关的补助金、津贴或相类似资助形式的款项。但任何与资本开支有关的款项则除外。 《税务条例》第15 ( 1 ) ( c )条 |
| 7. | Under the tao , any person carrying on business as a travel agent is required to obtain a licence from the registrar of travel agents . licensing requirements include membership of the travel industry council of hong kong ( tic )
由于旅行代理商获发牌的条件包括必须为香港旅游业议会的成员，所以他们必须遵守议会的执业守则及指引，并受议会规管。 |
| 8. | Pursuant to section 2 of the business registration ordinance cap . 310 , every company incorporated in hong kong under the companies ordinance cap . 32 , whether or not in operation , shall be deemed to be a person carrying on business and is required to take out a business registration certificate annually until the company is dissolved or
任何根据公司条例第32章在香港成立为法团的公司，不论是否在经营中，须当作为经营业务的人，并须每年申领商业登记证，直至该公司解散或根据公司条例第291aa 9条 |
| 9. | Pursuant to section 2 ( 1a ) of the business registration ordinance ( cap . 310 ) , every company incorporated in hong kong under the companies ordinance ( cap . 32 ) , whether or not in operation , shall be deemed to be a person carrying on business and is required to take out a business registration certificate annually until the company is dissolved or
任何根据《公司条例》 (第32章)在香港成立为法团的公司，不论是否在经营中，须当作为经营业务的人，并须每年申领商业登记证，直至该公司解散或根据《公司条例》第291aa ( 9 )条 |
| 10. | Under section 20 of the iro , where a non - resident person carries on business with a closely connected resident person and the course of such business is so arranged that it produces to the resident person either no profits or less than the ordinary profits , such business shall be deemed to be carried on in hong kong and the profits of the non - resident person from such business shall be assessable and chargeable to profits tax in name of the resident person
根据税务条例第20 2条，凡任何非居住于香港的人士与一个与其有密切联系而身为香港居民的人士经营业务，而其经营方式安排致使该名身为香港居民的人士不获任何利润或使其获得少于通常利润，则该业务须被当作是在香港经营的业务，而该名非居住于香港的人士从该业务所获得的利润，须以该名身为香港居民的人士的名义予以评税及课税。 |
