《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