Borrison/hk-legicost huggingface dataset:
我現時再一次問局長，能否採取其他有效措施，以鼓勵本地免費電視台播放更多本地體育節目？
Now I put the question to the Secretary once again Will other effective measures be adopted to encourage local free television broadcasters to broadcast more local sports programmes?
若然，具體措施為何？
If so what are the specific measures?
我特別留意到，主體答覆第三部分的最後一句，如何研究轉播......
I notice in particular the last sentence in part 3 of the main reply . It is about exploring the matter of broadcasting
主席，其實主體答覆已經指出，就商業營運的免費電視台而言，我們並不會撥資源以轉播體育運動節目，況且我們亦要尊重商業自主及編輯自主的原則。
President the main reply already points out that the Government will not allocate any resources to free television broadcasters in commercial operation for the broadcasting of sports programmes . Besides we must respect the principles of commercial autonomy and editorial independence
就此，我剛才已在主體答覆中指出，在2014年的調查中，84%的受訪者滿意現時的體育節目或對此表示沒有意見。
In this connection I already point out in the main reply that as shown by the survey in 2014 84 % of the respondents were satisfied with existing quantity of sports programmes or had no comment
主席，陸頌雄議員提出的質詢，是有關過去3年播放本地體育賽事節目的資料，但是，局方只提供過去1年無綫電視、香港電視娛樂及港台播放體育節目的時數。
President Mr LUK Chung - hungs question asks for information about the broadcasting of programmes on local sports events over the past three years but the Bureau provides only information about the numbers of hours devoted by TVB HKTVE and RTHK to the broadcasting of sports programmes in the past one year
我想問局方有否統計過，這些體育節目的播放時數佔那些電視台節目播放總時數的百分比為何？
Can I ask whether the Bureau has ever compiled any statistics on the proportion of such sports programmes in these television broadcasters total numbers of broadcasting hours?
而有關百分比與其他主要城市，例如紐約、倫敦、新加坡等的比較結果又如何？
How does the proportion compare with those in other major cities such as New York London and Singapore?
主席，政府在主體答覆的第一部分表示，體育節目總播出時數為280小時。
President the Government says in part 1 of the main reply that the total hours of broadcasting sports programmes stood at 280
現在已不再像以往數十年前般，只單單依靠免費電視頻道播放體育節目。
Unlike the people several decades ago people nowadays no longer depend on free television channels as the only medium of sports programme broadcasting
然而，若由本地電視台播放本地聯賽節目的話，便能促進本地體育，例如內地的CCTV-5播放中國聯賽，便有助促進中國足球運動的發展。
However local television stations live broadcasting of the events of sports leagues can actually promote local sports . For instance CCTV - 5s live broadcasting of Chinese Super League matches in the Mainland has helped promote soccer development in China
現時，我們單靠東方報業幫忙推廣本地的足球聯賽。
At present we can only depend on the Oriental Press Group to help promote local soccer league matches
港台則會視乎其資源和安排，以及觀眾的需要，提供有關的體育製作節目。
And RTHK will produce its own sports programmes depending on resources technical arrangements and viewers demand
主席，我記得當港台在推出數碼地面電視廣播服務時，他們曾在相關的事務委員會上指出，希望能播放多些自己製作的節目，這在局長主體答覆的第三部分均已提及。
President I can remember that at the time of launching its digital terrestrial television service RTHK told the relevant Panel that it hoped to produce more programmes for broadcasting and this point is mentioned in part 3 of the Secretarys main reply
如果在一個年度內的播出時數只得32小時，則不用計算也知道數字相對偏低。
When only 32 hours were devoted to the broadcasting of sports - related programmes one can definitely tell without having to do any calculation that the quantity is relatively low
我們會密切留意傳媒生態的發展，而港台也會因應整體需要製作有關節目。
We will closely follow the development of the media ecology and RTHK will produce such programmes based on overall demand
主席，透過電視廣播推廣本地體育運動，本來是其中一個可行方法，但是今天資訊發達，市民想從電視或網上電視收看全世界的運動節目，也是非常方便。
President television broadcasting is basically a feasible way of promoting local sports . But we must realize that in the information age nowadays people can conveniently view programmes of sports events all over the world both on television or on the web
也許我簡單說一說，我知道有些同事很介意政府在最後階段，即最後一兩次會議因為我是負責審議的法案委員會委員才提出修正案。
Perhaps let me say a few words on it . As a member of the Bills Committee formed to scrutinize the Bill I am aware that some colleagues are unhappy with the Governments move to propose the amendment at the last two meetings during the final stage of the scrutiny
由於政府恐怕爭議性大，反而待法案委員會審議一段長時間後，因為所討論的是吸引外面的公司來港，某程度來說，表面會較順暢。
To avoid provoking bitter controversy the Government has decided to introduce the proposal at a later stage . As the major discussion of the Bills Committee was the measures to attract overseas companies to Hong Kong it went quite smoothly on the surface
雖然你說，作為中央政府是應該為香港整體利益作出保障。
Perhaps you may say it is incumbent upon the Central Government to safeguard the overall interests of Hong Kong
但是，即使這樣，我覺得如果 不是必須，不是生與死這麼重要的話，為甚麼香港一定要欠中央一個這麼重要的人情，好像幫了我們、救了我們般，我覺得在這點上，完全不值得。
But to me if it is not a matter of importance a matter of life and death why we Hong Kong has to owe the Central Authority an important favour as if it has helped and save us . I deem it totally unworthy to do so
它指出，由2016年開始至2032年，這短短十多二十年間，估計全球全新的飛機交付量會多達35,280架。
According to its recent forecast 35 280 new aircraft will be delivered worldwide from 2016 to 2032 ie . in the upcoming 10 to 20 years
當然，這全球飛機交付量包括大型商用民航客機及小型私人飛機。
Of course this number includes large civilian aircraft for commercial purposes and small private planes
如果各位不是太清楚，即是說市民乘搭飛機時，他們乘搭的飛機大多數不是該航空公司或飛機營運者直接擁有，因為這些飛機都是向一間飛機出租商租借，而每個月這些航空公司或飛機營運者會向飛機出租商繳付租金。
If Members are not very familiar with this subject it means that most of the aircraft that people travel in are not directly owned by an airline or aircraft operator but are leased from an aircraft lessor and the airline or aircraft operator pays a monthly rent to the aircraft lessor
這些租金當然非常昂貴，但在香港現有的稅制下，這些飛機營運者可以將租金由它售賣機票的收入中扣除，所以很多時候，都可以得到一個非常好的稅務安排。
Of course the rent is expensive but the existing tax regime in Hong Kong allows aircraft operators to deduct such rents from the income they earn from the sale of air tickets . So they can often secure a very good tax arrangement
現時，這些飛機租賃業務絕大部分都是在愛爾蘭及新加坡進行。
At present aircraft leasing business is concentrated in Ireland and Singapore
代理主席，眾所周知，愛爾蘭除了高新科技很發達外，這些融資業務其實在20多年前已經如火如荼地進行。
Deputy President Ireland not only has well - developed new or high - technology it is also known for these financing businesses which have been actively taken forward since 20 - odd years ago
全球十大飛機出租公司，有9間的全球總部都設於愛爾蘭。
Nine out of the ten largest aircraft leasing companies worldwide locate their global headquarters in Ireland
當然，我們的鄰國新加坡也不落後，他們10多年來都大力拓展飛機租賃業務。
Of course our neighbour Singapore is also catching up . They have actively developing their aircraft leasing business in the past 10 - odd years
愛爾蘭現時管理約55%的全球飛機租賃服務，大約9,700多架飛機。
Ireland now manages over 9 700 aircraft which account for about 55 % of the aircraft leasing services worldwide
如果以2016年至2032年預測約有35,200架新飛機來計算，而我們可以將其中三分之一的租賃業務轉移到香港我剛才也說 過，不是全部飛機都是供租賃的，只有一半作租賃，在這一半之中的三分之一，總共有3,234架飛機供租賃而這些飛機租賃業務的價值總共大約7,070億港元。
Using the 35 200 new aircraft to be delivered from 2016 to 2032 as a base for calculation if we can secure one third of these aircraft leasing businesses to Hong Kong as I said earlier not all but only half of the aircraft are available for leasing and one third of this half is 3 234 aircraft and if we can secure the leasing activities of these 3 234 aircraft it will bring in some HK707 billion
這項新的經濟活動是不可忽視的。
This new economic activity is not to be underestimated
代理主席，《條例草案》旨在給予合資格飛機出租商及合資格飛機租賃管理商一些利得稅寬免，並在利得稅方面，就與飛機相關的業務，訂定一些非常詳細的條文。
Deputy President the Bill seeks to give profits tax concessions to qualifying aircraft lessors and qualifying aircraft leasing managers and make detailed profits tax provisions for aircraft related businesses
代理主席，我可以在這裏清楚回答這個問題，在此時刻，香港完全沒有飛機租賃業務，通過《條例草案》是希望可以引入這些新的經濟活動，所以，在沒有這些經濟活動的情況下，又怎會有稅收的損失呢？
Deputy President I can clearly say to Members that there is currently no aircraft leasing business in Hong Kong . It is hoped that by passing the Bill we can bring in these new economic activities to Hong Kong . So if there is now no such economic activities how could there be any tax revenue loss?
我們說回《條例草案》一些細節，究竟《條例草案》提供甚麼誘因予這些飛機出租商及飛機租賃管理商呢？
Let us come back to the details of the Bill . What incentives are provided in the Bill for these aircraft lessors and aircraft leasing managers?
另外再看看飛機租賃業務方面，如果飛機出租商符合所有條件，他們所須徵收稅項的基礎，將會是其純利的20%。
Besides regarding aircraft leasing business the tax base for aircraft lessors who satisfy all the conditions will be 20 % of their assessable profits
換言之，如果在飛機租賃業務的純利是100元，這些合資格的飛機出租商只需要付出20元，再乘以該優惠的利得稅稅率8.25%，即是說，可能只須繳付接近2元的稅款。
In other words if the aircraft leasing profit is 100 the qualifying aircraft lessor will only need to pay 20 x 8.25 % preferential profits tax rate . Hence the aircraft lessor may only need to pay about 2 tax
但是，政府向我們提供的答覆是，對於在外地使用的資產，特別是可以移動 的資產，即是飛機或船隻，政府是難以控制的。
But according to the reply of the Administration it is difficult for the Government to exercise control on assets used outside Hong Kong particularly mobile assets like aircraft or ships
當然，現時我們草擬了《條例草案》，我亦希望各位議員會支持。
That said as the Bill is now drafted I still hope that Members will support it
再者，除了飛機維修外，當一間航空公司或飛機營運者要運作時，其實還需要很多其他人員配合，包括地勤人員、飛機師、副飛機師、飛機工程人員，甚至資訊人員等。
It takes more than aircraft maintenance for an airline company or aircraft operator to run this business . They also need many other staff including ground crews pilots co - pilots aircraft engineers IT staff etc
大家也知道，在數個星期前，英航出現了故障，當時並非飛機上的電腦故障，而是它的環球票務訂票系統故障，原因是英航把環球票務訂票系統外判給印度一間公司負責。
We all know the glitch which hit British Airways a few weeks ago . The glitch was not caused by malfunctioning computers on aircraft . It was caused by the global ticketing system which British Airways has outsourced its operation to a company in India
當然，政府說這是經濟合作與發展組織的要求，但為何新加坡做得到，我們卻做不到呢？
The Administration says that this is to comply with the OECD requirement but how come Singapore can do so and we cannot?
我認為對於經合組織，我們應該採取較進取的態度，至於何謂較進取的態度呢？
I hold that we should be more proactive with OECD
這其實是指跨國企業的稅務安排，即企業可安排在低稅率的區域進行一些名義上的商業活動。
Actually BEPS refers to the taxation strategies of multinational enterprises meaning that such enterprises can make arrangements to conduct nominal commercial activities in low - tax locations
但是，對於一些每年也出現赤字，而赤字接近數千億元或數萬億元的國家，便真的會擔心一些跨國集團會把利潤轉移往香港。
However those countries with annual deficits of several hundred or even several thousand billion dollars may really fear that multinational enterprises may shift their profits to Hong Kong
代理主席，原來的安排會有一些邊際"着數"，因此他們不會考慮選擇新的安排。
Deputy Chairman they will not choose the new arrangement because the old arrangement can give them some marginal benefits
此外，我得悉提出這個意見的經合組織的部門，原來並不是甚麼重要位置的部門，只是法國巴黎的秘書處致電本港的官員說："我們不太喜歡你現在這條條例"我不是親自接聽這通電話因此，我認為這一批人是真正技術官僚，而這個經合組織就是一個技術官僚組織，雖則他們做了很多很有意義的事情，例如就國際經濟合作、貿易、環保及稅制等方面進行了許多研究，亦提供一個很好的論壇。
Well I was not the one who answered the call . But I think all these people are just technocrats and OECD is an organization of technocrats . They have admittedly done many meaningful things such as research on global economic cooperation trading environmental protection and tax regimes and the organization also serves as a sound forum
代理主席，《2017年稅務條例草案》在香港來說，是一項創新和前所未有的稅務法例。
Deputy President the Inland Revenue Amendment No . 2 Bill 2017 the Bill is an innovative and unprecedented piece of taxation legislation in Hong Kong
今次《條例草案》最重要的一點是，向一個特定行業的離岸服務提供寬減利得稅的優惠。
The most important feature of this Bill is to provide profits tax concessions to the offshore services of a certain trade
大家也知道，香港一直奉行簡單稅制，而簡單的稅制的意思是，盡量在固定的範圍內，不會對任何特定的業務作出不同的徵稅原則。
As we all know Hong Kong has been practising a simple tax regime . A tax regime is simple in the sense that up to a prescribed degree or extent no specific businesses will be treated differently in terms of taxation principles
所以，在很多年來，即在回歸前後，當有不同的人士，包括立法會議員、前立法局的議員或其他不同的行業代表，要求政府對不同的行業，特別是新興的行業作出稅務優惠時，政府每次不是以積極不干預為由，便是表示稅制是以簡單為本，而一一拒絕。
Therefore over the years whenever any people including Members of the pre - unification Legislative Council and those of the post - reunification Legislative Council or representatives of different sectors asked the Government to provide tax concessions to different industries especially emerging industries the Government invariably turned down their requests on the grounds of either positive non - intervention or the need for keeping the tax regime simple
但是，今次的《條例草案》便是一個改動，當然這改動與香港的特別處境有關。
But this Bill marks a change and this change is understandably related to the special circumstances of Hong Kong
正如政府官員就《條例草案》在法案委員會會議中亦曾經陳述過，香港的地理位置是在中國、亞洲的其中一個航點，特別是鄰近中國。
As a government official remarked in a meeting of the Bills Committee on the Bill geographically Hong Kong is one of the flight destinations in China and Asia noted for its proximity to the Mainland
我們關注的問題有兩項，第一，這些做法對香港的航空業會有甚麼影響？
All these happenings have aroused our concern . We have two concerns . First what will be the impact of this initiative on Hong Kongs aviation industry?
譚文豪議員剛才也表示，由於他個人相當熟悉飛機和航空的事宜，所以他質疑這樣是否能夠帶動香港航空的其他周邊服務的發展， 例如飛機維修的服務和其他相關的服務。
Mr Jeremy TAM has also said that his rich knowledge of aircraft and aviation matters makes him sceptical of whether this initiative can boost the development of services related to aviation in Hong Kong such as aircraft maintenance and other related services
在我看來，我也沒有太大的期望，因為大部分的飛機租賃服務並非在香港進行；而在法案委員會審議《條例草案》期間，政府亦一而再，再而三地強調，他們可確保將來服務提供時是會在離岸進行的，意即不會使用，或不會以香港國際機場作為主要使用該服務的航點。
I for one do not have any high hope either because most of the aircraft leasing services will take place outside Hong Kong . And during the deliberation of the Bill by the Bills Committee the Government also emphasized repeatedly that it could ensure that aircraft leasing services would be done offshore . This means that leased aircraft will not be using the Hong Kong International Airport as a major destination
如果飛機租賃服務完全離岸進行，那麼這些公司是否來香港發展也不重要；因為如果它們認為香港的維修服務、周邊的服務能夠令它們有信心的話，即使政府沒有制定這項《條例草案》，那些公司也會來香港發展。
If aircraft leasing services are completely done offshore whether these companies will come to Hong Kong for development is not significant . Because if they have confidence in the maintenance services and other peripheral services in Hong Kong even if the Government does not formulate this Bill these companies will still come to Hong Kong for development
我相信有人會批評特區政府或前朝的港英政府在稅務政策上相當保守，因為世界各個地方已經開始以不同的方法來吸引某些行業，在當地不同的地方開展新的業務，又例如投放更多資金來研發新科技，或以新資金帶動當地的就業市場等。
In fact some people may well criticize the SAR Government or the previous British Hong Kong administration for the conservatism of their tax policies . The reason is that various places in the world have already employed different means that can induce certain industries to develop new businesses in different localities . And more capitals or new capitals are injected for the purposes of new technology research and boosting the local labour markets
然而，代理主席，奇怪的是，在整項《條例草案》的審議過程中，我們無法得悉《條例草案》能帶動多少香港經濟活動的裨益，甚至這些服務是否一定需要由香港的專業人員來進行，其實全都沒有一個定案。
But very strangely Deputy President throughout the scrutiny of the Bill we have been unable to know how many economic benefits the Bill can bring to Hong Kong . And there is not even a clear answer as to whether these services will need to be provided by the professionals in Hong Kong
出席審議《條例草案》會議的稅務局官員均表示，將來能否引用這項法例作出稅務寬減要視乎數項條件。
According to the Inland Revenue Department IRD officials present at the scrutiny of the Bill whether this law can be invoked for tax concessions will depend on a few conditions
第二，究竟會在香港帶動多少就業機會？
Second how many employment opportunities will be created in Hong Kong?
這是很特殊的，因為我覺得任何對《稅務條例》的修訂，如果要作出一個看似很大的動作以改動恆常的稅務政策，都應該有一些具說服力的數據或證據，告訴大家在修訂《稅務條例》後，能夠在本地就業市場或本地專業服務中帶動多少經濟利益。
This is a very special requirement . The reason is that if we want to make any drastic amendment to the Inland Revenue Ordinance that will depart from the established taxation policy cogent data or evidence must be produced to tell people the amounts of economic benefits the local employment market or professional services sectors can get after amending the Ordinance
例如要簽訂一 份合約，須聘請一位法律顧問合約在香港簽訂，主要法律工作在紐約進行，這樣算不算呢？
For instance in a case where all the legal work is basically done in New York except for the signing of the contract and the hiring of a legal adviser in Hong Kong should the aircraft leasing services be counted as offshore?
在香港簽約，聘請一家會計師事務所，但原來結帳的地點是在曼克頓，這樣又算不算呢？
And in another case where the contract is signed and an accountant is hired in Hong Kong should the leasing services be regarded as offshore if the accounts are settled in Manhattan?
我不反對通過修訂《稅務條例》使香港成為某種特別營商的據點，但是，如此一來，是否應該有一些更清晰，令公眾、立法會或行業從業員都知道怎樣量度的標準？
I do not object to amending the Ordinance with the aim of making Hong Kong a centre of certain special kinds of businesses . But in that case there should be some assessment criteria which are clear enough to the public the Legislative Council or the people in the related sectors right? . It looks like the present proposal actually gives the responsibility of assessment to IRD
如今，我們似乎把這個責任交給了稅務局，這裏有兩個問題：第一，對稅務局是否公平，稅務局會否因而要聘用更多人員評稅，用更多資源以適應此法例？
This leads to two questions . First is it fair to IRD? . Will IRD thus have to employ more manpower for tax assessment and use more resources to suit the requirements of this legislation?
這很可能會"執條襪帶累身家"，意即用更多金錢以應付飛機租賃管理商帶來的大規模數據處理。
The loss may thus outweigh the gain as we may need to spend a lot more money on processing massive amounts of data related to aircraft leasing managers
第二，我們也擔心，既然沒有指定或特定的原則，只交由個別稅務局官員作出評定，這又是否一個漏洞？
Second we also fear that another possible loophole may arise because assessment will be based on the judgments of individual IRD assessors rather than basing on any specific or prescribed principles
這些不同人、不同評稅人員對於不同處境作出不同的判斷，可能會影響這些行業，即飛機租賃管理商將來究竟能否獲得稅務寬減的其中最重要的部分。
Since many different tax assessors will assess a variety of scenarios differently the most important concern of the industries ie . whether aircraft leasing managers can be granted tax concession in the future may come under impact
對於這一點，沒有足夠證據令我有信心將來能做得令人滿意。
In this regard due to insufficient proofs I am not confident that this initiative can be satisfactorily implemented
正如文件提到，其實這並不是甚麼新開始，在2015年施政報告中，當時的財政司司長提到，會有特別措施推動飛機租賃業務。
As mentioned in the paper the present proposal is actually nothing new . In the 2015 Policy Address the then Financial Secretary said that there would be special initiatives to promote aircraft leasing business
但是，我頗感失望，經歷1年時間後，雖然《條例草案》提交了立法會，但始終在很多關鍵事情上，例如如何評定某飛機租賃服務提供者能否獲得稅務寬減，並沒有足夠的、令大家感到安心的做法。
However I am very disappointed . One year has passed and the Bill has been submitted to the Legislative Council but we still cannot see any adequate and assuring arrangements for many key issues such as how to assess the eligibility of an aircraft leasing service provider to tax concession
第二方面，關於合資格的飛機出租商及合資格的飛機租賃管理商，兩者的做法大有不同。
Second qualifying aircraft lessors and qualifying leasing managers actually do very different things . Qualifying aircraft lessors and qualifying aircraft leasing managers belong to two different industries
主席，這部分是無經修改的修正案，正如我們所言，《2017年稅務條例草案》最重要的部分，便是如何能夠公平和合理地把這個行業納入免稅之列。
Chairman this session deals with the clauses with no amendments . As we have said the most important thing about the Inland Revenue Amendment No . 2 Bill 2017 the Bill is how we can include the aircraft leasing industry in the coverage of tax concession
第二，局長剛才發言時亦曾指出，根據《條例草案》，大約需時20年才可提供合共少於2,000個職位。
Second the Secretary has just said that following the passage of the Bill it will take as long as some 20 years to provide just fewer than 2 000 posts in total
除了飛機租賃外，其他儀器的租賃可否也這樣做呢？
Besides aircraft leasing can the leasing of other equipment receive the same treatment?
輪船、運油輪又可不可以呢？
How about ships and oil tankers?
那較大型的數據儲存庫呢？
How about large data repositories?
雖然，根據政府文件顯示，從表面上看，今次的改動並不會令香港所能徵收的稅款有所減少，但大家不要忘記，將來根據新的條款，假若其他行業的商人提出類似要求，或甚至迫令政府根據修訂條例作出相應稅務寬減時，又怎麼辦呢？
Apparently as explained in the government papers the changes proposed this time will not reduce Hong Kongs tax revenue . But we must not forget one thing . What is the Government going to do in the future if other industries put forward a similar request based on the new provisions as the precedent or if other industries force the Government to offer a corresponding tax concession under the amended ordinance?
況且在整個討論過程中，不同持份者也沒有機會表達意見。
Moreover throughout the discussion process different stakeholders have not had any opportunity to express their views
那是因為今次的《條例草案》雖只涉及飛機租賃和飛機租賃管理的行業，但其實在條例影響之下，將來的發展可能是其他交通運輸的出租商，也會提出同樣的要求。
The reason is that although the Bill involves aircraft lessors and aircraft leasing managers only it may produce the effect of inducing lessors of other transport means to make similar requests as the situation develops in the future
當我們訂定《條例草案》時，有否恰如其分地讓其他持份者或其他行業也有機會就此表達意見呢？
When drafting the Bill did the authorities ever give other stakeholders or other industries any appropriate opportunities to express their views?
我理解今次《條例草案》只狹窄地為包括"出租商"及"合資格飛機租賃管理商"提供定義，但較少就這些出租商或合資格飛機租賃管理商的業務細節作出界定。
As I understand it the Bill adopts a rather narrow approach as it only seeks to define lessor and qualifying aircraft leasing manager . It makes very little effort to define matters relating to the detailed business operation of lessors or qualifying aircraft leasing managers
雖然在審議《條例草案》的過程中，稅務局的代表一再告訴我們無須擔心，因為有他們負責把關，但正如我在二讀法案時亦曾指出，他們在把關時，卻欠缺清晰而所有人也明白的準則作為依據。
The IRD representatives reassured us time and again during the scrutiny of the Bill that we did need to have any worry since they would act as the gatekeeper . However as I have said at the Resumption of Second Reading debate on the Bill their gatekeeping are not based on any clear - cut and comprehensible criteria
如此的話，便是為一些提出稅務寬免的合資格飛機租賃商或管理商提供機會，容許他們利用不同業務嘗試令應繳稅款減低。
In that case it is the same as providing qualifying aircraft lessors or managers with opportunities of engaging in various types of business in a bid to lower the amount of tax payable
就《香港法例》第112章新訂的14G條及新訂附表17F條，是否能將所有關於近似租賃活動的商人均包括在內？
Can the new section 14G and the new Schedule 17F under Cap . 112 of the Laws of Hong Kong cover all types of leasing - related businesses?
就這《條例草案》而言，飛機租賃確是可被界定的行業，但是，可被界定行業的範圍可會擴大至涵蓋其他相關的交通運輸租賃行業呢？
Aircraft leasing is indeed an industry that needs a definition under the Bill but will the scope of the definition be expanded to cover other relevant transport leasing industries?
例如現時航運界有不少提供租船服務的公司，他們將來又能否得益於此條例？
There are many companies in the shipping industry that offer vessel charter services . Will these companies also benefit from this Ordinance in the future?
局長稍後會提出修 正案，但修正案提得很倉卒，這正正顯示出，在《條例草案》訂出後，即使政府認為已做足工夫，但實際上，我們仍發現很多漏洞。
The Secretary will propose amendments later but in a rather hasty manner . This precisely illustrates the fact that after the Bill is written we can still find a lot of loopholes in it even though the Government thinks it has done its part well
這些表面上看似沒有爭議的項目或情況，很可能會對香港未來的財政收入或稅制造成深遠影響。
Yet it is probable that those seemingly controversial items or scenarios may actually have profound and far - reaching impact on Hong Kongs fiscal revenue or tax regime in the future
縱使今天看不見，但我們不能排除出現這些潛在影響的可能性。
However we cannot rule out the possibility of such potential impact even though it is not felt today
由於飛機租賃行業和飛機租賃管理是比較專門的經營行業，它所涉及的這一部分條文，實在難以單憑條文本身，令公眾明白這些收入的計算方法，而這亦是我比較擔心的一部分。
Given that the aircraft leasing industry and aircraft leasing management activities are comparatively specialized business operations and as evidenced by the drafting of the provisions under this Part it is indeed difficult for members of the public to understand the method of computation of such trading receipts solely from the provisions per se . This is a cause of worry and concern for me
這會否成為先例，導致今後其他行業，無論是今次討論所涉及的飛機使用權或飛機使用權以外的一些行業，也可利用這一部分條文呢？
Will a precedent be thus established to make it possible for other trades and industries be they engaging in businesses concerning the right to use aircraft or not to invoke the provisions under this Part in the future?
例如經營者擴展業務時，應如何計算其收入呢？
For example how should the amount of trading receipts be determined for operators who have expanded their business?
如擴展業務的活動涉及虧損，又會否利用這虧損扣除可寬減稅款的款額呢？
If operating loss is derived from activities of the expanded part of their business would the loss be absorbed when the amount of concessionary trading receipts is determined?
舉例來說，如經營者在某年的收入是若干億元，例如20億元，但在該年因擴展業務而招致的虧損可能隨時達到上百億元，那麼所需繳交的稅款隨時會大幅減少。
For instance if the amount of trading receipts produced by an operator in a year of assessment is 2 billion but the operating loss incurred as a result of business expansion in the same year has amounted to 10 billion the amount of tax payable for that year of assessment can be substantially reduced