| 1. | The chargeable instrument is the assignment
须徵收印花税的文书是转易契。 |
| 2. | Agreement executed on 10 - 2 - 2007 assignment executed on 28 - 2 - 2007 at 1 : 00 p . m
转易契在2007年2月28日下午1时签立 |
| 3. | Agreement executed on 10 - 2 - 2007 assignment executed on 28 - 2 - 2007 before 11 : 00 a . m
转易契在2007年2月28日上午11时前签立 |
| 4. | As the assignment was executed after 11 : 00 a . m . on 28 - 2 - 2007 , new rate is applicable
由于转易契是在2007年2月28日上午11时后签立，印花税按新税率计算。 |
| 5. | As the assignment was executed before 11 : 00 a . m . on 28 - 2 - 2007 , old rate is applicable
由于转易契是在2007年2月28日上午11时前签立，印花税按旧税率计算。 |
| 6. | After the agreement has been so stamped , the related conveyance will be chargeable with a fixed stamp duty of 100 only
在买卖协议按上述规定加盖印花后，有关的物业转易契只须缴付划一的100印花税。 |
| 7. | After the agreement has been so stamped , the related conveyance will be chargeable with a fixed stamp duty of $ 100 only
在买卖协议按上述规定加盖印花后，有关的物业转易契只须缴付划一的$ 100印花税。 |
| 8. | Accordingly , the stamp duty on such conveyance or transfer will be calculated instead on the value of the property or stock and further duty will be demanded by the stamp office as appropriate
因此，该转易契或转让书的印花税会当作该物业或证券的价值来计算，而印花税署得按情况徵收进一步的印花税。 |
| 9. | Accordingly , the stamp duty on such conveyance or transfer will be calculated instead on the value of the property or stock and further duty will be demanded by the stamp office as appropriate
因此，该转易契或转让书的印花税会当作该物业或证券的价值来计算，而印花税署得按情况徵收进一步的印花税。 |
| 10. | Under section 27 a conveyance of immovable property or a transfer of hong kong stock made for a consideration which is in the opinion of the collector inadequate shall , notwithstanding that the transaction is at arm s length and in good faith , be deemed to be a voluntary disposition inter vivos i . e . a gift
根据印花税条例第27 4条的规定，如印花税署署长认为不动产转易契或香港股票转让书的代价不足时，则虽然该买卖是基于公平交易及良好的意图来订立，仍会被当作是生者之间的无偿产权处置即一项馈赠。 |
