Borrison/hk-legicost huggingface dataset:
事實上，我隸屬的香港經濟民生聯盟及地區組織西九新動力，一直以來均特別重視香港社會的長者發展和安老問題。
In fact the Business and Professionals Alliance for Hong Kong and the district body Kowloon West New Dynamic to which I belong have all along been attaching particular importance to the development of elderly persons and the problem of elderly care in Hong Kong
我在所提出的修正案中促請政府與內地政府合作研究在內地特別是粵港澳大灣區，規劃宜居的休閒退休生活新社區，以供本港的長者居住，令他們能夠擁有優質的退休生活，甚至考慮在那裏發展人生的第二事業。
In my proposed amendment I urge the Government to cooperate with the Mainland Government to conduct a study on planning for elderly persons in Hong Kong livable new development areas that can facilitate leisurely retirement life on the Mainland especially in the Guangdong - Hong Kong - Macao Bay Area so that they may enjoy quality retirement life and even consider developing their second career in life there
隨着在戰後嬰兒潮出生的人士逐漸步入老年，人口老化的速度在未來10年會最為急劇。
As the post - war baby boomers are gradually approaching old age the pace of ageing of our population will be particularly rapid in the next decade
根據立法會提供的數字顯示，長者佔整體人口比例預計會由2017年的17%上升至2026年的23%，並將於2046年攀升至32%，屆時估計每3人之中便有一名"老友記"，亦即長者。
According to figures provided by the Legislative Council it is anticipated that the proportion of elderly persons against our total population will rise from 17 % in 2017 to 23 % in 2026 and surge further to 32 % in 2046
此外，根據聯合國數據顯示，香港男性和女性的預期壽命自1950年起一直平穩增長，並預料將於2100年突破平均90歲的水平，可見香港目前正在步日本的後塵，成為一個老齡化社會。
By then it is estimated that there will be one elderly person in every three people . Moreover figures of the United Nations reveal that the life expectancies for men and women in Hong Kong have been increasing steadily since 1950 and are expected to exceed 90 years on average in 2100 . It can thus be seen that Hong Kong is following the footstep of Japan to become an ageing society
代理主席，我認識很多年長的朋友，他們都表示不敢退休，亦無能力退休，因為一方面香港的公營醫療設施確實不足，另一方面又擔 心退休後連醫療保險也沒有。
Deputy President many of my elderly friends have raised to me that they do not dare and are unable to retire because on the one hand the public health care facilities in Hong Kong are indeed inadequate while on the other hand they are worry about the loss of medical insurance coverage after retirement
我在前年曾探訪一名獨居長者，為何我要拜訪這位老婆婆呢？
I have visited an elderly person living alone the year before last and what made me go visiting this old lady back then?
因為我從報章得知她的新年願望是希望盡快死去，這真是一個令人傷心的新年願望，於是我帶了一個電飯煲送給她，與她聊了一個下午。
I went to visit her because I was saddened to learn from news reports that it was her New Year wish to die as early as possible and I therefore gave her an electric rice cooker as a gift and spent one whole afternoon chatting with her
所以，我希望政府真的要再加一把勁。
Hence I hope the Government would really try harder and do more in this respect
我曾在美國看到一些很成功的退休社區，當地長者甚至到了人生的最後3個月仍有餘錢，可以留贈已年屆半百甚至花甲的子女。
I have seen some very successful community areas for retirees in the United States and elderly persons living there can even manage to have some savings left in the last three months of their life so that they can bequeath the money to their children who have already reached the age of 50 and even 60
他們生活無憂，長者退休社區的設備亦確實十分完善，這當然也與當地的保險計劃、社區設施及人民懂得預早為退休生活作打算有關。
They are leading a worry - free retirement life and these community areas are also provided with well - equipped facilities . This can of course be attributed to the insurance system and community facilities of the United States and the fact that its people are aware of the importance of making early planning for their retirement life
當中包括利用他們的顧問經驗，甚至親自參與最基本的服務和照顧長者的工作，從而增加收入。
Among others they can make use of their experience of working as a consultant or even personally take up the most basic duty of serving and taking care of elderly persons thereby increasing their income
這些都是重大的規劃，我們能否早作準備呢？
All these involve major planning and can we make early preparation for this?
今年4月13日，屬西九新動力的區議員曾與局長會面，局長亦開誠布公，向我們交代了當中的困難和打算。
On 13 April this year District Council members of the Kowloon West New Dynamic met with the Secretary who has frankly and sincerely tell us the difficulties faced by the Government and what they plan to do
當時的公開報道亦指出，廣東院舍住宿照顧服務試驗計劃下的兩間院舍共提供超過200個宿位，長者可獲全數資助。
According to some public reports back then a total of over 200 fully subsidized places would be provided in two residential care homes for the elderly under the Pilot Residential Care Services Scheme in Guangdong
然而，2015年的調查顯示，長者選擇跨境養老的原因是認為內地消費較低廉、空氣清新、院舍較為寬闊，但肇慶院舍的100個宿位中只有9人入住，而深圳院舍亦只有123人入住。
The results of a survey conducted in 2015 also revealed that elderly persons opted for cross - boundary elderly care services because they considered the service price cheaper on the Mainland while they could enjoy fresher air and more spacious environment there . However only 9 of the 100 places provided in the residential care home for the elderly in Zhaoqing were taken up and only 123 elderly persons were admitted to the one located in Shenzhen
原因很簡單，是因為子女無法前往探訪，生活不便。
The reason is very simple It is quite difficult for their children to go visiting them and is inconvenient living there
此外，長者亦希望可在當地使用醫療券向香港的醫生求診，甚至有人建議使用視頻方式，讓他們得以使用醫療券。
Besides it is also the hope of elderly persons that they can use Elderly Health Care Vouchers in the Bay Area for seeking medical advice from doctors in Hong Kong and a proposal has even been put forward for allowing elderly persons to use their Elderly Health Care Vouchers through video calls
醫療、交通和家人探訪上的便利，加上利用港珠澳大橋和高鐵提供交通費優惠，這些都是利用大灣區進行長者服務規劃的重要元素。
The provision of health care services efficient and convenient transport arrangements measures to facilitate visits by their family and fare concessions for passengers using the Hong Kong - Zhuhai - Macao Bridge and the Guangzhou - Shenzhen - Hong Kong Express Rail Link are all important elements in seizing the opportunities brought about by the Bay Area to make planning for our elderly care services
代理主席，我的發言時間已經完結。
Deputy President my speaking time is up
我非常感謝法案委員會主席梁繼昌議員及其他委員的努力和全力支持，令審議工作順利完成。
I am very grateful to Chairman of the Bills Committee Mr Kenneth LEUNG and other members for their efforts and full support to enable the smooth completion of the scrutiny of the Bill
正如我們動議二讀時表示，《條例草案》旨在擴闊購買知識產權的資本開支的利得税扣稅範圍。
As I have said in the moving of the Second Reading the Bill seeks to expand the scope of profits tax deduction for capital expenditure incurred for the purchase of intellectual property rights IPRs
現時，企業購買專利權、工業知識、版權、註冊外觀設計和註冊商標5類知識產權的資本開支，可以根據《稅務條例》獲得利得稅扣減。
At present capital expenditure incurred for the purchase of five categories of IPRs ie . patent rights rights to know - how copyright registered designs and registered trade marks is profits tax deductible under the Inland Revenue Ordinance
《條例草案》建議把扣稅範圍由上述5類知識產權增至8類。
The Bill proposes to expand the scope of profits tax deduction from the aforesaid five categories of IPRs to eight
新增3類知識產權為：集成電路的布圖設計、植物品種和表演的權利。
The three additional categories of IPRs are layout - design topography of integrated circuits plant variety and performers right
上述擴闊扣稅範圍的建議，有助鼓勵企業參與發展知識產權的商業活動，從而進一步鞏固香港作為區內知識產權貿易中心的地位。
The proposed expansion of the scope of tax deduction helps to encourage enterprises to engage in the development of IP - related business thus reinforcing Hong Kongs status as a regional IP trading hub
《條 例草案》如獲通過，就購買知識產權的資本開支所提供的扣稅安排，將會涵蓋各項主要類別的知識產權。
If the Bill is passed the tax deduction arrangement will cover capital expenditure incurred for the purchase of various major types of IPRs
在法案委員會審議階段，《條例草案》得到委員的普遍支持。
In the course of deliberation members of the Bills Committee generally expressed their support for the Bill
此外，全部11個曾向法案委員會提交書面意見的團體亦表示支持《條例草案》提出的建議。
All 11 organizations which have provided submissions to the Bills Committee supported the proposals put forward in the Bill
就剛才黃定光議員所說，要加強對業界的宣傳和推廣，這方面我們十分同意。
Mr WONG Ting - kwong has mentioned the need for the Government to step up its publicity and promotion efforts to raise the awareness of the industry . I strongly agree with him about this
事實上，為了支援企業，包括剛才黃議員所說的中小企，創造和使用知識產權，政府推出了一系列措施，包括提供免費初步知識產權諮詢服務，協助中小企更加認識知識產權和制訂有效的知識產權管理與商品化策略，以及推出知識產權管理人員計劃，支援中小企業建立知識產權人力資源、協助中小企管理知識產權，以及進行知識產權商品化等措施。
The Government has indeed put in place a number of measures to support the creation and use of IP by enterprises including small and medium enterprises SMEs which Mr WONG has referred to . The measures include providing free initial IP consultation service for SMEs to raise their IP awareness and assist them in developing effective IP management and commercialization strategies . We have also launched an IP Manager Scheme to help SMEs build up their IP manpower capacity and assist them in managing and commercializing their IP assets
另外，就黃議員剛才所提出，落實措施的時間為何會如此長，政府在2016-2017年度財政預算案公布有關措施後，隨即展開各項準備工作，並在2016年11月徵詢立法會工商事務委員會的意見，原擬在2017年向立法會提交條例草案。
Mr WONG has asked why it takes such a long time to implement the proposed tax deduction . The Government commenced the preparation work and consulted the Panel on Commerce and Industry of the Legislative Council in November 2016 right after the announcement of the relevant measures in the 2016 - 2017 Budget . The Government originally planned to submit the Bill to the Legislative Council in 2017
《條例草案》獲得通過後，稅務扣減由2018-2019課稅年度的評稅基期起生效。
If the Bill is passed the proposed tax deduction will take effect from the beginning of the basis period of the 2018 - 2019 assessment year
換言之，只要任何公司的評稅基期在2018年4月1日或之後完結，在這評稅基期開始購買3種新增指明知識產權的資本開支均可獲得扣稅。
In other words for companies which basis period ends on or after 1 April 2018 capital expenditure incurred for the purchase of the three additional categories of specified IPRs after the beginning of this basis period will be profits tax deductible
稍後，我會在全體委員會階段動議一項簡單的修正案，把《條例草案》第52條中文文本中"布圖設計權利"一詞修訂為"布圖設計"，使有關表述與該條文的英文文本更為對應。
Later on when we proceed to the Committee stage I will move a simple amendment to the Chinese text of clause 52 of the Bill to replace the expression 布圖設計拓撲圖權利 with 布圖設計 so as to align it with the English text
法案委員會支持該項修正案。
The Bills Committee agrees to the proposed amendment
我懇請各位議員支持《條例草案》及我們將在全體委員會階段提出的修正案，讓我們能早日擴闊有關扣稅安排適用的知識產權類別，實施財政預算案的建議，惠及業界，推動香港發展成為區內的知識產權貿易中心。
I implore Members to support the Bill and the amendment to be moved in the Committee stage to enable us to implement the Budget proposal and expand the scope of tax deduction arrangement to cover new categories of IPRs as soon as possible . The proposal is beneficial to the industry and conducive to Hong Kongs development as an IP trading hub in the region
我現在向各位提出的待決議題是：《2018年稅務條例草案》，予以二讀。
I now put the question to you and that is That the Inland Revenue Amendment No . 2 Bill 2018 be read the Second time
《2018年稅務條例草案》。
Inland Revenue Amendment No . 2 Bill 2018
正如我剛才在恢復二讀辯論時所說，這項修正案旨在修訂第52條中文文本中的一個字詞，使到有關表述與該項條文的英文文本更為對應。
As I have said during the resumption of the Second Reading debate this amendment seeks to amend an expression in the Chinese text of clause 52 to align it with the English text
法案委員會支持有關的修正案，我懇請委員支持通過修正案。
The Bills Committee agrees to the proposed amendment . I implore Members to support the passage of the Bill
我現在向各位提出的待決議題是：商務及經濟發展局局長動議的修正案，予以通過。
I now put the question to you and that is That the amendment moved by the Secretary for Commerce and Economic Development be passed
我現在向各位提出的待決議題是：經修正的第5條納入本條例草案。
I now put the question to you and that is That clause 5 as amended stand part of the Bill
全體委員會已完成審議《2018年稅務條例草案》的所有程序。
All the proceedings on the Inland Revenue Amendment No . 2 Bill 2018 have been concluded in committee of the whole Council
2018-2019年度財政預算案公布，政府建議就進出口報關費設200元上限。
As announced in the 2018 - 2019 Budget the Government proposes to cap the import and export declaration TDEC charges at 200
正如財政預算案所述，政府的策略目標是把香港發展為高價值貨品的貿易、儲存、物流及分銷樞紐。
As set out in the Budget it is the Governments strategic objective to develop Hong Kong into a trading storage logistics and distribution hub for high - value goods
雖然報關費目前維持在相當低的水平，2016-2017年度約七成個案的報關費只是10元或以下。但是，某些高價值貨物在目前的機制下，仍須繳付相當數額的報關費。
Although TDEC charges have been kept at low levels and more than 70 % of TDEC charges in 2016 - 2017 were at or below 10 TDEC charges for some high - value goods can still be substantial under the present mechanism
為每 張報關單的報關費設200元上限，將減低高價值貨品進出口香港的成本，鼓勵貿易及物流業朝高增值方向發展，提升香港作為貿易樞紐的優勢。
Capping TDEC charge for each declaration at 200 will lower the cost of importing and exporting high - value goods into and from Hong Kong encourage the trading and logistics industry to move up the value chain and thereby enhance Hong Kongs advantages as a trading hub
這項建議預計每年可為業界節省約4億5,800萬元，惠及約90萬個涉及貨值高於1,644,000元的物品的報關個案。
The proposal is expected to save the trade about 458 million a year and benefit about 900 000 TDEC cases involving goods at a value above 1.644 million
政府報關費收入預計每年會減少約48%。
The estimated revenue from TDEC charges will reduce by about 48 % a year
立法會工商事務委員會在本年4月表示支持政府提出的法例修訂建議。
The Panel on Commerce and Industry of the Legislative Council indicated in April its support to the Governments proposed legislative amendments
如果本決議案獲立法會通過，《修訂規例》會在2018年8月1日生效。
Subject to passage of the resolution by the Legislative Council the Amendment Regulation will come into effect on 1 August 2018
我懇請各位議員支持決議案早日通過，讓業界早日受惠於這項措施。
I would like to appeal to Members for their support to the early passage of the resolution so that the trade may reap early benefits from the measure
剛才胡志偉議員表示，要把香港發展為高價值貨品的貿易及物流樞紐，單靠為報關費設上限的措施並不足夠。
Mr WU Chi - wai has said the imposition of a cap on TDEC charges alone is insufficient to develop Hong Kong into a trading and logistics hub for high - value goods
我們絕對認同這觀點。
We absolutely agree with this point
事實上，政府正同時透過多項措施，支持物流業繼續蓬勃發展及朝高增值服務方向邁進，包括致力物色合適土地興建現代化物流設施；重點研究重建位於香港國際機場的空郵中心，以大幅提升其效率及容量。
Hence in parallel to TDEC charge cap the Government has also introduced a number of measures to support the continual healthy growth of the logistics industry and its migration towards high value - added services . To achieve this the Government has proactively identified and provided dedicated land for the development of modern logistics facilities . A focus study has also been carried out on the redevelopment of the Air Mail Centre of Hongkong Post at the Hong Kong International Airport in order to significantly enhance its efficiency and capacity
其實，運輸及物流業商機相當蓬勃，是其中一個獲重點推廣的行業。
Actually business opportunities abound in the transport and logistics industry which is one of the priority sectors we have kept promoting
代理主席，如果今天此項決議案得到議員支持，報關費設200元上限的措施將於今年8月1日起實施。
Deputy President subject to Members support for this resolution the 200 cap on TDEC charges will come into effect on 1 August 2018
我在此懇請各位議員支持這項決議案，讓業界早日受惠之餘，也鼓勵大家朝高增值方向發展。
I implore Members to support this resolution to enable the trade to reap early benefits from the measure and encourage it to move up the value chain
剛才有同事指稱，楊岳橋議員的修正案將話題轉移至本港的安老問題，似乎不太適當。
Just now a Member asserted that Mr Alvin YEUNGs amendment shifted the theme to elderly care problems in Hong Kong saying that this did not seem to be alright
這問題反而更需要正視。
This is rather in greater need of our attention
我不知道周浩鼎議員的意思是否讓在福建安老的長者前往大灣區求診時可享受進一步或升級醫療服務，但卻任由福建繼續差勁下去。
I wonder if Mr Holden CHOW meant to say that elderly people living in Fujian should be entitled to further or upgraded health care services when seeking medical treatment in the Bay Area and those who do so in Fujian should continue to receive deplorable services
如果議員認為鄭松泰議員剛才有關"楢山節考"的發言不中聽，想避免這情況，希望長者到內地養老時不會覺得自己很淒涼，便真的要作出區分。
If Members think that Dr CHENG Chung - tais earlier speech about The Ballad of Narayama sounds unpleasant and want to avoid such cases and the feeling of misery among elderly people who spend their final years on the Mainland we must honestly draw a distinction
對於有自理能力的人安排自己返回內地養老，政府可以為他們提供更大方便，但對於沒有自理能力的人，我認為責任始終在 於特區政府身上。
The Government may provide greater convenience for those elderly people with self - care abilities who want to spend their final years on the Mainland under their own arrangements . But in the case of those without any self - care abilities I think the responsibility is rested with the SAR Government after all
當局應該讓這些長者在香港安享晚年，鼓勵他們的子女和親戚多些探望，我認為這才是人之常情。
The authorities should enable such elderly people to live happily in Hong Kong during their twilight years and encourage their children and relatives to visit them more often . I think this is rather reasonable
此外，我注意到一個相關觀點。
Besides I have also noticed a related viewpoint
如果有長者連在一段時間內返回香港的能力亦已失去，我可以大膽說句，他其實已失去選擇權。
If an elderly person has even lost the ability to return to Hong Kong within a certain time frame then I dare say that he has actually lost his right to choose
所以，如果輕易取消離境限制，可能會導致一個結果，便是更多失去自理能力、沒有選擇權的長者會被家人送到內地，處於一個心不甘、情不願，並且感到自己十分淒涼的狀況。
Therefore the rash abolition of the limit on absence from Hong Kong may lead to the result that more elderly people without self - care abilities and the right to choose will be sent to the Mainland by their families and plunged into a state of indignation and self - pity
至於楊岳橋議員的修正案，我當然同意當中第七點所指，當局"應考慮先將資源投放於本港的安老服務及規劃"。
As for Mr Alvin YEUNGs amendment I certainly agree to its point 7 and it states that the authorities should consider as a matter of priority injecting resources into elderly care services and planning in Hong Kong
不過，楊岳橋議員在修正案第四點提到支持特區政府優化買位服務，包括殘疾人士院舍和安老院舍宿位。
But point 4 in Mr Alvin YEUNGs amendment expresses support for the Governments enhancement of its service on purchasing places from residential care homes including those for persons with disabilities and the elderly
由於這點與我剛才所說"真正的選擇"和想法有所不同，因此我會就楊岳橋議員的修正案投棄權票。
Since this is not in line with the genuine choice I mentioned a moment ago and my thoughts I will abstain from voting on Mr Alvin YEUNGs amendment
而在回歸後，我們也看到特區政府陸續推出相關的便民措施。
After reunification we also see that the Government of the Special Administrative Region SAR has been gradually rolling out related facilitating measures for the public
民主黨認為福利跨境可攜性計劃，如可達致以下目的，我們是會予以支持的。
The Democratic Party thinks that if the cross - boundary portability programme for welfare benefits can meet the following objectives we will give it our support
第一，要令大多數選擇跨境安老的長者受 惠，並盡可能予以方便。
Firstly a majority of the elderly who choose cross - boundary retirement can be benefited in a convenient manner
第二，要確保不會本末倒置，以及避免令本港已緊絀的醫療、福利和教育等人手和資源，變得更捉襟見肘。
Secondly it has to ensure not putting the cart before the horse and avoid further tightening of the already scanty health care welfare and education manpower and resources in Hong Kong
在這前提下，就今天的原議案和修正案，我們看到楊岳橋議員的修正案第七項，我們認為是很重要的。
On this premise in regard to the original motion and its amendments we think item 7 of Mr Alvin YEUNGs amendment is very important
如果我們不分輕重先後來處理，便會出現很大問題，可能是空有良好意願，因為大家要記住祖國有多大，而香港特區又有多小，所以我們在進行跨境福利可攜計劃時必須量力而為。
If we do not set our priorities we may be in great troubles despite our good intentions . Bearing in mind of how big our mother country is and how small the Hong Kong SAR is we have to act in accordance with our capacity when implementing the cross - boundary portability programme for welfare benefits
第項是"為移居內地的長者購買城鎮居民基本醫療保險，讓他們在內地得到適切的醫療保障"，而問題就是如果我們要求特區政府為回內地安老的市民購買基本醫療保險，那麼政府是否應要為居於香港的本地居民和在港養老的居民購買醫療保險呢？
For item 11 it is to take out Urban Resident Basic Medical Insurance for elderly persons who have moved to the Mainland so that they can receive appropriate health care protection on the Mainland . The problem is that if we ask the SAR Government to take out Urban Resident Basic Medical Insurance for elderly persons who have moved to the Mainland should the Government take out medical insurance for local residents living in Hong Kong and residents retiring in Hong Kong?
就梁志祥議員的議案，我們覺得大部分建議是可予以考慮的，但當中的第八項令民主黨較為擔心。
In regard to Mr LEUNG Che - cheungs motion we think that most of the suggestions can be considered except for item 8 that worries the Democratic Party
第八項是"參考香港大學深圳醫院的模式，在內地主要城市建設由香港及內地合辦的醫院，並採用港式管理，共同為移居內地的長者提供優質醫療服務"。
By item 8 it is to by drawing reference from the model of the University of Hong Kong - Shenzhen Hospital co - establish hospitals in major Mainland cities by Hong Kong and the Mainland and adopt Hong Kong - style management to jointly provide quality health care services to elderly persons who have moved to the Mainland
我就此也曾特意前往參觀這間由香港大學營運，以香港模式運作的醫院。
Because of this I deliberately took a trip to visit this hospital operated by the University of Hong Kong HKU and based on Hong Kong model
我覺得如果香港大學有能力這樣做，其實也是好事，即把香港醫院的管理模式引進國內。
I think it is also nice if HKU has the capacity to introduce the management style of Hong Kong hospitals into the Mainland
再者，大家知否香港大學的深圳醫院是由誰擔任院長？
Besides do you know who the Hospital Chief Executive of the University of Hong Kong - Shenzhen Hospital is?
就是香港大學外科學系系主任盧寵茂教授，他是國際知名的換肝專家。
He is Prof LO Chung - Mau Head of the Department of Surgery at HKU and also an internationally renowned liver transplant specialist
所以，當我們一片好心地提出福利跨境可攜性等安排時，請大家先考慮清楚香港擁有多少資源和人手，不要最終被這點拉倒，令香港市民因而蒙受損失。
Hence before proposing the cross - boundary portability arrangements for welfare benefits with good intentions we should clearly consider the amount of resources and manpower that Hong Kong possesses . Otherwise our people will suffer when Hong Kong is completely drained by the arrangements at the end
所以，我覺得整個問題是我們要量力而為，重點出擊，而不是把香港無限擴大至以為可以承托起整個中國，我們是沒有可能做到的。
Therefore I think the whole point is that we have to act according to our capabilities and take focused actions on this front instead of presuming that Hong Kong can be expanded infinitely so as to support the entire China . It is impossible that we can do this
對業界而言，《條例草案》提出的修訂，將有助減輕他們的資本開支，可謂有益無害，所以，我和民主建港協進聯盟均表示支持。
To the industries the amendments proposed by the Bill are definitely beneficial as they can help lower their capital expenditure . So both the Democratic Alliance for the Betterment and Progress of Hong Kong DAB and I support the Bill
對政府而言，擴闊有關扣稅範圍的目的，是為了推動香港成為區內知識產權貿易中心，並對香港知識產權業的發展，以及提升本港作為亞洲知識產權貿易中心的地位，發揮積極作用。
The Governments objective of expanding the scope of tax deduction is to promote Hong Kong as a regional hub of intellectual property trading . Specifically the aim is to give impetus to the development of Hong Kongs intellectual property industry and upgrade our status as a trading hub of intellectual property in Asia
所以，在審議《條例草案》期間，我針對相關扣稅的原則、定義和操作等方面提出問題，尤其是"表演者的經濟權利"和"受保護植物品種權利"兩方面，局方需要清楚說明。
During the scrutiny of the Bill I therefore asked the authorities to clarify the rationale scope and workings of the tax deduction especially the definitions of performers economic rights and protected plant variety rights
我也關注另一問題，就是申請扣稅時，申請人可能未有真實反映所購買或出售的知識產權的市場價值。
Another concern of mine is that people applying for tax deduction may not be truthful about the market transaction values of the intellectual property rights concerned
對此，當局有何防範機制，以杜絕有關情況呢？
In this connection I actually want to know if the authorities have devised any precautionary mechanism to pre - empt the problem
至於涉及關聯方的交易，稅務局會考慮相關的轉讓定價條款。
In case a transaction involves two related parties IRD will take into account the relevant transfer pricing provisions
如果有關個案顯示有避稅或逃稅意圖，局方則會考慮《稅務條例》下的反避稅條文是否適用。
If there are any signs of tax avoidance or evasion IRD will consider whether the anti - avoidance provisions of IRO are applicable
上述問題，中小企方面同樣會遇到，因此，須有清晰說明和理解。
As SMEs will also encounter the above situation they do need clear explanations and a good understanding of the issues involved
所以，我認為在立法後，特區政府有關部門須向業界作出詳細介紹，並且加強宣傳工作，也需要與業界緊密溝通聯繫，為業界解答疑問。
For this reason the relevant government departments must brief the industries in detail after enacting the legislation and strengthen publicity . Moreover the authorities need to communicate and liaise closely with the industries so as to answer their queries
這樣一來，相信有助鼓勵企業研究使用和購買更多的知識產權。
I believe this will help encourage enterprises to consider using and purchasing more IPRs
業界認為，現今社會的營商環境充滿挑戰，而中小企面對的問題相當多，故此，擴闊稅務優惠範圍，的確有助創造有利企業研發創新的環境。
The industries are of the view that since the business environment nowadays is full of challenges and SMEs are faced with many problems expanding the scope of tax concessions will surely help create a favourable environment for the research and development RD of enterprises
我期望，當知識產權貿易在企業間發展成熟時，會有助企業轉型，邁向自主研發及建立品牌。
I hope that when intellectual property trading among enterprises matures it can become the impetus for business transformation thus helping enterprises to embark on their own RD and brand - name building