(Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 2021 年第 9 號條例 Ord
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《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) 條例》 Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 2021 年第 9 號條例 Ord. No. 9 of 2021 A182 A183 《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) 條例》 Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 目錄 Contents 條次 頁次 Section Page 1. 簡稱 ........................................................................................ A186 1. Short title ................................................................................ A187 2. 修訂《稅務條例》 ..................................................................... A186 2. Inland Revenue Ordinance amended ...................................... A187 3. 修訂第 2 條 ( 釋義 ) ................................................................ A188 3. Section 2 amended (interpretation) ......................................... A189 4. 修訂第 4 條 ( 公事保密 ) ......................................................... A188 4. Section 4 amended (official secrecy) ....................................... A189 5. 修訂經《2020 年稅務 ( 修訂 ) ( 與保險有關的業務的利 5. Section 19CA (as amended by section 7 of the Inland 得稅寬減) 條 例》(2020 年第15 號 ) 第 7 條修訂的第 Revenue (Amendment) (Profits Tax Concessions for 19CA 條 ( 根據第 19CAB 及 19CAC 條對未吸納虧損的 Insurance-related Businesses) Ordinance 2020 (15 of 處理:釋義 ) ........................................................................... A188 2020)) amended (treatment of unabsorbed losses under 6. 修訂第 20AN 條 ( 某些基金的某些利潤獲豁免繳付利得 sections 19CAB and 19CAC: interpretation) .......................... A189 稅 ) .......................................................................................... A194 6. Section 20AN amended (certain profits of certain funds 7. 修訂第 20AO 條 ( 特定目的實體的某些利潤獲豁免繳付 exempt from payment of profits tax) ...................................... A195 利得稅 ) .................................................................................. A194 7. Section 20AO amended (certain profits of special 8. 加入第 6B 部 ........................................................................... A198 purpose entities exempt from payment of profits tax) ............ A195 8. Part 6B added ......................................................................... A199 第 6B 部 Part 6B 具資格附帶權益及其稅務處理 Eligible Carried Interest and its Tax Treatment 40AC. 附表 16D ︰具資格附帶權益及其稅務處理 ........ A198 40AC. Schedule 16D: eligible carried interest and its 40AD. 修訂附表 16D 的權力 ........................................... A198 tax treatment ......................................................... A199 40AD. Power to amend Schedule 16D ............................. A199 《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) 條例》 Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 2021 年第 9 號條例 Ord. No. 9 of 2021 A184 A185 條次 頁次 Section Page 9. 修訂第 51C 條 ( 須予備存的業務紀錄 ) ................................. A198 9. Section 51C amended (business records to be kept) ............... A199 10. 修訂第 80 條 ( 不提交報稅表、報稅表申報不確等的罰 10. Section 80 amended (penalties for failure to make 則 ) .......................................................................................... A200 returns, making incorrect returns, etc.) ................................... A201 11. 修訂附表 16C ( 為施行第 20AN 條而就交易指明的資產 11. Schedule 16C amended (classes of assets specified for 類別 ) ...................................................................................... A202 transactions for purposes of section 20AN) ........................... A203 12. 加入附表 16D ......................................................................... A202 12. Schedule 16D added ............................................................... A203 附表 16D 具資格附帶權益及其稅務處理 ................... A204 Schedule 16D Eligible Carried Interest and its Tax Treatment ..................................................... A205 《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) 條例》 Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 2021 年第 9 號條例 Ord. No. 9 of 2021 A186 第 1 條 Section 1 A187 香港特別行政區 HONG KONG SPECIAL ADMINISTRATIVE REGION 2021 年第 9 號條例 Ordinance No. 9 of 2021 印章位置 L.S. 行政長官 Carrie LAM 林鄭月娥 Chief Executive 2021 年 5 月 6 日 6 May 2021 本條例旨在修訂《稅務條例》,就因合資格人士及合資格僱員為某些 An Ordinance to amend the Inland Revenue Ordinance to give profits 基金及實體提供投資管理服務而由該等人士及僱員收取 ( 或 tax and salaries tax concessions to qualifying persons and 累算歸予該等人士及僱員 ) 的特定類別的附帶權益,寬減該 qualifying employees in relation to particular types of carried 等人士及僱員的利得稅及薪俸稅;就利得稅的豁免,擴闊特 interest received by, or accrued to, the qualifying persons and 定目的實體可代某擁有該實體的基金持有和管理的具資格資 the qualifying employees from the provision of investment 產的類別;以及就相關及過渡事宜,訂定條文。 management services by those persons and employees for certain funds and entities; to expand for the purposes of profits tax exemption the eligible classes of assets that may be held and administered by a special purpose entity on behalf of a fund that owns the entity; and to provide for related and transitional matters. [2021 年 5 月 7 日 ] [7 May 2021] 由立法會制定。 Enacted by the Legislative Council. 1. 簡稱 1. Short title 本條例可引稱為《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) This Ordinance may be cited as the Inland Revenue 條 例 》。 (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021. 2. 修訂《稅務條例》 2. Inland Revenue Ordinance amended 《稅務條例》( 第 112 章 ) 現予修訂,修訂方式列於第 3 至 12 條。 The Inland Revenue Ordinance (Cap. 112) is amended as set out in sections 3 to 12. 《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) 條例》 Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 2021 年第 9 號條例 Ord. No. 9 of 2021 A188 第 3 條 Section 3 A189 3. 修訂第 2 條 ( 釋義 ) 3. Section 2 amended (interpretation) 第 2(1) 條—— Section 2(1)— 按筆劃數目順序加入 Add in alphabetical order “金融管理專員 (Monetary Authority) 指根據《外匯基金 “Monetary Authority (金融管理專員) means the Monetary 條例》( 第 66 章 ) 第 5A(1) 條委任的金融管理專員;”。 Authority appointed under section 5A(1) of the Exchange Fund Ordinance (Cap. 66);”. 4. 修訂第 4 條 ( 公事保密 ) 4. Section 4 amended (official secrecy) (1) 第 4(4)(d) 條—— (1) Section 4(4)(d)— 廢除 Repeal “;或” “; or” 代以分號。 Substitute a semicolon. (2) 第 4(4)(e) 條—— (2) Section 4(4)(e)— 廢除句號 Repeal the full stop 代以 Substitute “;或”。 “; or”. (3) 在第 4(4)(e) 條之後—— (3) After section 4(4)(e)— 加入 Add “(f) 金融管理專員或獲其授權的人員,以根據附表 16D “(f) to the Monetary Authority, or an officer authorized 第 12 條尋求意見。”。 by the Monetary Authority, for the purpose of seeking advice under section 12 of Schedule 16D.”. 5. 修訂經《2020 年稅務 ( 修訂 ) ( 與保險有關的業務的利得稅寬減 ) 5. Section 19CA (as amended by section 7 of the Inland Revenue 條 例》(2020 年第15 號 ) 第 7 條修訂的第19CA 條 ( 根據第 (Amendment) (Profits Tax Concessions for Insurance-related 19CAB 及 19CAC 條對未吸納虧損的處理:釋義 ) Businesses) Ordinance 2020 (15 of 2020)) amended (treatment of (1) 第 19CA 條,應課稅的獲特惠的營業收入的定義,(a) 段, unabsorbed losses under sections 19CAB and 19CAC: 在 “14P(1) 條” 之後—— interpretation) (1) Section 19CA, definition of chargeable concessionary trading receipts, paragraph (a), after “14P(1)”— 《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) 條例》 Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 2021 年第 9 號條例 Ord. No. 9 of 2021 A190 第 5 條 Section 5 A191 加入 Add “及附表 16D 第 4(1) 條”。 “and section 4(1) of Schedule 16D”. (2) 第 19CA 條,應課稅的獲特惠的營業收入的定義, (2) Section 19CA, definition of chargeable concessionary (b) 段—— trading receipts, paragraph (b)— 廢除 Repeal “;及” “; and” 代以分號。 Substitute a semicolon. (3) 第 19CA 條,應課稅的獲特惠的營業收入的定義, (3) Section 19CA, definition of chargeable concessionary (c) 段—— trading receipts, paragraph (c)— 廢除分號 Repeal the semicolon 代以 Substitute “;及”。 “; and”. (4) 第 19CA 條,應課稅的獲特惠的營業收入的 定 義,在 (4) Section 19CA, definition of chargeable concessionary (c) 段之後—— trading receipts, after paragraph (c)— 加入 Add “(d) 如與獲特惠的營業收入相關的應評稅利潤,符合附 “(d) if the assessable profits in respect of the 表 16D 第 4(1) 條的描述——指按照該附表第6 條 concessionary trading receipts fall within the 計算所得的該等應評稅利潤的款額;”。 description in section 4(1) of Schedule 16D—the (5) 第 19CA 條,寬減條文的定義,(f) 段—— amount of the assessable profits calculated in accordance with section 6 of that Schedule;”. 廢除 (5) Section 19CA, definition of concession provision, “或”。 paragraph (f)— 寬減條文 (6) 第 19CA 條, 的定義,(g) 段—— Repeal 廢除分號 “or”. (6) Section 19CA, definition of concession provision, paragraph (g)— Repeal the semicolon 《2021 年稅務 ( 修訂 ) ( 附帶權益的稅務寬減 ) 條例》 Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Ordinance 2021 2021 年第 9 號條例 Ord. No. 9 of 2021 A192 第 5 條 Section 5 A193 代以 Substitute “;或”。 “; or”. (7) 第 19CA 條,寬減條文的定義,在 (g) 段之後—— (7) Section 19CA, definition of concession provision, after 加入 paragraph (g)— “(h) 附表 16D 第 4(1) 條;”。 Add (8) 第 19CA 條,關乎獲特惠的營業收入的未吸納虧損的定 “(h) section 4(1) of Schedule 16D;”. 義,(a) 段,在 “14P(1) 條” 之後—— (8) Section 19CA, definition of unabsorbed loss in respect of 加入 the concessionary trading receipts, paragraph (a), after “14P(1)”— “及附表 16D 第 4(1) 條”。 Add (9) 第 19CA 條,關乎獲特惠的營業收入的未吸納虧損的定 義,(b) 段—— “and section 4(1) of Schedule 16D”. 廢除 (9) Section 19CA, definition of unabsorbed loss in respect of the concessionary trading receipts, paragraph (b)— “;及” Repeal 代以分號。 “; and” (10) 第 19CA 條,關乎獲特惠的營業收入的未吸納虧損的定 義,(c) 段—— Substitute a semicolon. 廢除句號 (10) Section 19CA, definition of unabsorbed loss in respect of the concessionary trading receipts, paragraph (c)— 代以 Repeal the semicolon “;及”。 Substitute (11) 第 19CA 條,關乎獲特惠的營業收入的未吸納虧損的定 義,在 (c) 段之後—— “; and”. 加入 (11) Section 19CA, definition of unabsorbed loss in respect of the concessionary trading receipts, after paragraph (c)— “(d) 如與獲特惠的營業收入相關的應評稅利潤,符合附 表 16D 第 4(1) 條的描述——指按照第 19D 條及該 Add 附表第 6 條確定的虧損。”。 “(d) if the assessable profits in respect of the concessionary trading receipts fall within the description in section