Borrison/hk-legicost huggingface dataset:
此外，由於一些古怪、甚至好像這些特殊的稅務安排，令很多投資者認為特區政府不但沒有公平地對待每一個行業，更對一些特殊行業，對國家領導人提及的行業作出另類安排。
The introduction of some strange tax arrangements including these special tax measures has made investors consider that the SAR Government has failed to provide a level playing field for all industries to start on . Instead it will make different arrangements for some special industries particularly mentioned by State leaders
如果我是營商的，又不屬於這些行業，我自會找出路。
If I were a businessman operating a business outside the favoured industries I will naturally find a way out
香港如果淪落到這個地步，並非香港之福。
It is not in the interest of Hong Kong if the city has been degenerated to such a state
所以，為何我一而再，再而三地在多個辯論場合中指出，政府應該對稅制的影響，對香港日後的稅務收益的長遠影響作更多的解說，不過，很可惜，不管我如何呼喊，陳家強、陳茂波等官員也不會返回會議廳。
This is why I have pointed out time and again in various debate venues that the Government should elaborate further on the impact of the measures on the tax regime in particular the long - term impact on the tax revenue . Regrettably despite I have shouted out relevant officials such as K C CHAN and Paul CHAN will not return to this Chamber
在立法會這種組成情況下，我相信《條例草案》很快便會獲得通過。
Under the current composition of the Legislative Council I believe that the Bill will be passed shortly
但是，受苦的不僅是個別受到正面歧視的行業，而是香港所有人，因為稅制影響的不是一個單一對象，而是遍及所有因為稅收減少而受影響的各項服務，不論是教育、房屋、醫療、社會福利等，也隨時因為這些稅務安排而失去主要的稅收來源，導致終有一天入不敷支，財政不穩健。
However it is all Hong Kong people not just the industries subject to direct discrimination will suffer . The tax regime will affect not just a single group of people as the impact covers various kinds of services affected by the forgoing of the tax revenue . In the areas of education housing health care and social welfare these services may be deprived of their major source of tax revenue as a result of such tax arrangements
屆時特區政府又會大聲說沒有錢，所以甚麼也不會做，甚麼全民退保、標準工時等也可以繼續推卻，便是因為財政不穩健。
This will undermine their financial viability making them unable to make ends meet . At that time the SAR Government can say aloud that it has no money to do anything . Because of the unhealthy fiscal position the Government can continue to shelve such measures as the universal retirement protection scheme and standard working hours
不過，種下禍根的，可能便是因為我們今天同意這個安排，我不是說這種特殊的安排，明天一定會帶來官商勾結，甚至"洗黑錢"的活動，但畢竟一些沒有周詳考慮的稅務政策，會令我們難以翻身。
However it is our support of this arrangement today that may sow the seeds of the fiscal troubles . I am not saying that this special arrangement will bring about collusion between the Government and business or even the money laundering activities tomorrow . But it will be hard for us to bound back if we introduce tax policies slightly without thorough consideration
所以，在如此不明朗的情況下，如果我們每一步也依隨國內的領導人，每一步也依隨中國的發展，包括發展中國日益膨脹的飛機租賃服務，我們有否細想一下，我們是否"跟車"太貼？
Given the uncertainties have we though carefully that we are tailgating by following each and every step of State leaders as well as each and every development on the Mainland including the expanding aircraft leasing services?
正如陳佐洱所說的，"跟車"太貼之後車毀人亡，沒有人會可憐，因為這些長遠影響香港財政的安排只是為了少數既得利益者開門。
As remarked by CHEN Zuoer tailgating would cause a fatal car crash . No one will feel pity for us . Just for the sake of a handful of people with vested interests we are going to open the door for the arrangement which will affect the long - term financial situation of Hong Kong
我們要記得這一天，因為該安排影響的不單是大財閥，令錢只集中大財閥身上，正如有錢可以開飛機租賃公司的李嘉誠等人，但受害的人更多。
We have to remember what is going to happen today as this arrangement will enable plutocrats such as LI Ka - shing who is financially capable to set up an aircraft leasing company to pocket all the gains at the expense of many others
當我們討論到第5A條時，最重要的就是第53條中，建議加入第151n條，說明有關法團在香港經營的業務，包括第i及節，即是"i將某飛機的使用權批予另一人......，即使該飛機是於香港境外使用亦然；或管理某個經營飛機業務的法團，或管理某飛機業務，即使有關飛機是於香港境外使用亦然。
When discussing clause 5A it is most important to note that clause 53 proposes to add 151n so as to specify the business operated in Hong Kong by the relevant corporation includes i and ii that is i its business of granting a right to use an aircraft to another person even if the aircraft is used outside Hong Kong; or ii its business of managing a corporation carrying on an aircraft business or of managing an aircraft business even if the aircraft concerned is used outside Hong Kong
當政府提出新修訂，它便有責任再作充分諮詢。
When putting forth new amendment proposals the Government should fulfil its responsibility by consulting afresh and sufficiently
就此，我可能也有失職，我作為法案委員會委員，也沒有要求就此事項重新諮詢，使更多其他議員可以加入，我對此表示歉意。
And I may also have been derelict in my duty in this regard . As a member of the Bills Committee I have not requested a new consultation on the Bill to allow more Members to participate . I am sorry about this
主席，我們現時是一個特區，很多事情是特事特辦的，有很多事情也可以在國內巨大的影響力下特事特辦。
Chairman we are now a special administrative region where special arrangements are made for a lot of special cases and many cases are considered special and warrant special arrangements under the enormous influence of the Mainland
我們不斷修改上市規則，近日港交所甚至要推出一個新興的上市交易平台，就是要對準大陸的新興資訊科技產業。
We have been changing our listing rules time and again and lately the Hong Kong Exchanges and Clearing Limited has even been considering the launch of a new listing and trading board which targets at the emergent information technology industry in the Mainland
就是因為如此一個理由，便可以把之前所有行之有效，我們緊抱的財金政策拋諸腦後，這便是我們所擔憂的地方。
And for such a justification the time - tested and tightly upheld financial principles of ours are to be relinquished . This is the source of our worries
就此，其實所有文件也是指示一個方向，就是中國大陸這6,000架新飛機在未來20年需要的服務。
In this connection all papers are in fact pointing towards the same direction the service needed by these 6 000 new aircraft in Mainland China in the next 20 years
而巧合地，現時有最少三分之一的飛機業務是透過飛機租賃進行的，這說明了甚麼呢？
Coincidentally at least one third of aircraft business is now conducted with aircraft leasing . What does this imply?
但實際上，我們在這20年間，不斷看到政策改變，看到是想更加迎合單一市場，即着眼國內大量的資本。
But in reality we keep seeing policy changes in the last 20 years as they want to cope with one single market and target at the massive amount of capital from the Mainland
就是為了取得這些錢和資本，便改變我們的監管架構和方向，這才是令我們擔心的地方，也是政府今天需要回應的質疑。
Our regulatory framework and direction are altered out of the wish to earn such money and capital . This is the issue which worries us and the query which necessities the response from the Government today
因為，在新訂的第5A條中，當它提出何謂本地飛機租賃時，其實我們是在說不同的事情。
About the newly added clause 5A when it talks about the definition of aircraft leasing business in Hong Kong we are in fact not on the same page
任何法團只要在香港根據相關的註冊條例註冊，便是香港的法團。
Any corporation registered under the relevant legislation in Hong Kong is a Hong Kong corporation
主席，即是說國內數以百億元計的資本，不論是想進行飛機租賃或其他服務，只要去到公司註冊處，經過相關條例註冊，它就是香港本地公司，是毫不困難的。
Chairman that is to say the Mainland capital amounting to tens of billions of dollars which may like to engage in aircraft leasing or other services can easily become a Hong Kong corporation with a registration done under the relevant legislation in the Companies Registry
主席，我說明這些，並非只是擔心那些所謂有形利益。所謂有形利益，或許正如政府所說，在20年間收取100億元，每年5億元。
Chairman I spell these out as my concern is not only about the so - called tangible benefits which may amount to 10 billion in 20 years or 500 million in a year as forecast by the Government
但說到無形的損失，如果我們要扭曲我們的政府政策、財政收入、稅制，以至將來可能的監管制度，那些便是香港想追也追不回來，永遠 也不能再追回來的損失。
Whereas the intangible loss if we have to distort our government policies financial revenue tax regime and perhaps the regulatory system in the future this will cause us losses that we have no way to recover our irreversible permanent losses
當我們今天仍可與倫敦及紐約相提並論，希望成為"紐倫港"，成為世界三大金融中心之一的時候，我們有沒有看到我們面對的風險，就是我們一直被一些不同的新經濟活動來自中國的經濟活動左右我們的方向。
While at present we can still compare ourselves with London and New York in the hope of becoming part of Nylonkong and becoming one of the top three financial centres in the world are we aware of the risk facing us? . Our trajectory including our tax regime has all along been under the influence of various new economic activities which come from Mainland China
包括我們的稅制，正如今天正在辯論的稅務優惠，原來最終是為他人作嫁衣裳，原來得益的並非簡簡單單的本地人，試問又有多少本地公司和本地人有這樣的能力參與飛機租賃服務？
An example is the tax concessions under debate today which we find out will eventually benefit people other than the pure locals . How many local companies and local people are capable to participate in aircraft leasing service? . Not many of course
當然不會多，有錢如李嘉誠或新世界發展有限公司，相比於大陸的6,000架飛機只是九牛一毛，有60架飛機的只能靠邊站，因為大陸有6,000架。
Even those who are as wealthy as LI Ka - shing or the New World Development Company Limited the wealth they have is only a drop in the ocean when compared with the 6 000 aircraft in Mainland China . Those who have 60 aircraft have to step aside as the Mainland has 6 000 aircraft
我們並非要反對政府改變現行稅制。
We are not raising objection to the Governments attempt to revise the existing tax regime
以今次而言，主席，加入第5A條，把《條例草案》的範圍，由原本只涵蓋境外飛機租賃公司，強行變成涵蓋本地的飛機租賃公司，這是很大的分別。
Chairman the addition of clause 5A this time which forces the coverage of the Bill to expand from offshore aircraft leasing companies to onshore aircraft leasing companies makes a huge difference to the Bill . When the provisions cover local companies our situation will be different from that of Ireland or Singapore
可是，我們放棄的是我們無法買回來的制度......
However we have to forgo our system which is unrecoverable
主席，使用權涉及的公司，亦即我一直多次提及可以在本地註冊的國內公司，這個法團是 指可以在香港註冊的國內的法團，這與第151n條相聯繫，因為《條例草案》並沒有清楚排除任何地方的資本透過香港《公司條例》，註冊成為法團或受益人。
Chairman the company that grants the right to use that is the locally registered Mainland company which I have been talking about repeatedly . This corporation refers to a Mainland corporation which can be registered in Hong Kong . This is related to clause 151n as the Bill has not clearly excluded capital from any area to register as corporation or beneficiary under the Companies Ordinance in Hong Kong
我覺得我有責任指出這一點，讓所有議員在投票支持或反對這項修訂時，知道正在做甚麼。
I think I have the responsibility to point this out and let all Members know what they are doing when voting for or against this amendment
主席，正如我在發言開始時指出，這項《條例草案》在未經加入第5A條時的爭議比較少，因為未經加入第5A條的《條例草案》只涵蓋純粹境外公司。
Chairman just like what I have said at the beginning of my speech this Bill is less controversial before the addition of clause 5A as the Bill without clause 5A covers only offshore companies
當我們只看着蠅頭小利時，我不希望我們喪失的是香港最重要的核心價值。
When we focus only on the small sum of profit I hope that we are not going to lose the core values which are most important to Hong Kong
當很多人把香港評定為一個最具競爭力或最具經濟動力的地方時，我們不應只看着這些資金來源，我相信維護良好的法制、良好的管治制度、清晰透明的稅制和拒絕"黑金"，都是我們由始至終的目的。
While many consider Hong Kong the most competitive or most economically vibrant place we should not only look at these sources of capital . I believe that the maintenance of a good legal system good governance clear and transparent tax regime and the denial of black money have always been our goal
為何會強人所難？要支持三讀，主席？
President why do they force Members to support the Third Reading of the Bill?
因為事實上，《條例草案》假若獲得通過，便不單影響個別行業。
The passage of the Bill will not only affect an individual sector
事實上，任何稅務修訂條例的影響，不應被視為單一行業。雖然有些議員提出，過往曾經有稅制修訂是關乎一個行業，包括紅酒稅等。
One should not regard any amendment to the tax laws as affecting a particular sector only though certain Members have mentioned the abolition of the duty on wine and so on with a view to proving that there were past examples of changes in taxation arrangements applicable to a particular sector only
我不想說，當時其實都有很大爭議，我相信今天，作為醫生，我看到政府終於明白酒的禍害，因而進一步限制酒的售賣。
I do not wish to talk too much about this but in fact the wine duty issue did spark off heated debates then . As a doctor I believe the Government finally sees the harm of drinking today and it has further restricted the sale of wine
當局已經知道有些政策表面上賺錢，實際上付出的代價很大。
The authorities have learnt the lesson that some policies are actually costly despite the hefty tax revenue on the surface
所以，主席，在三讀階段，究竟我們是否應該通過《條例草案》，視乎《條例草案》對於我們稍後稅務收入的影響有多少。
So President should we support the Third Reading after all? . This depends on the impact on future tax yield
稅務收入的影響有兩部分：一部分是一些應收而未收的稅，另一部分是《條例草案》內所指將來有可能增加的所謂"bonus"，即額外而不應該賺的錢。
Tax yield comprises two parts . The first is the tax payable but not yet paid and another is the bonus predicted by the Bill to be payable in the future which means the extra amount of future tax revenue
因為正正是《條例草案》經過修改，而到了現時三讀的階段，已經面目全非，與原本提出的法案不同。
At the Third Reading stage the Bill has actually been substantially modified to the extent that it is no longer the same as the one proposed in the beginning
這個不同沿於我們剛才通過的第5A條及較早前通過的第4、8及10條修正案，令《條例草案》涵蓋本地的飛機租賃服務及飛機租賃管理商。
The difference originates from new clause 5A passed just now and amended clauses 4 8 and 10 passed before which have expanded the scope of the Bill to onshore aircraft leasing activities and aircraft leasing managers
主席，這一點是重要的。
President this is important
因為三讀《條例草案》是否通過，往後的影響不單是飛機租賃服務，會否因此而開了大門，令其他一些相關，甚至某些資金......
The Third Reading of the Bill is not only about aircraft leasing activities but also relates to whether this will open the floodgates to other relevant businesses or even certain other sources of capital I quote an example
我舉例，因為我無法每次都引用法案委員會內所有資料，法案委員會的資料清楚指出，主席，這些錢不謀而合與國內飛機增加的數量及產生的金錢完全一樣。
I cannot quote all the information made available to the Bills Committee every time I speak on this . President in fact the information clearly reveals some congruent increasing trends in the amount involved here as well as the rises in aircraft numbers and the money generated in the Mainland
我們怎可能拒絕這個引誘，不去將這些討論與國內經濟活動相提並論？
So is it not just natural that we connect this discussion with economic activities in the Mainland?
主席，如果決定三讀通過，是否等於將來如果有一些國家領導人，例如時任總理或現任總理李克強先生或其他國家經濟領導人，提醒香港人，他們稍後還有一些行業會發展，我們最好預備好。
President suppose the Bill is read the Third time does it mean that we will have to make preparations whenever any state leaders like incumbent Premier LI Keqiang or other state leaders happen to remind Hong Kong people in future that certain industries will grow
如果我們的稅制不太適合他們，不如修改一下，可能修改後，便能賺取巨額稅收。
If our tax regime does not fit those industries we can just modify it a bit in order to earn some lavish tax revenue
主席，我覺得我們有時要小心對待這些表面的錢。
President sometimes we have to carefully deal with this kind of revenue on paper
因為稅務的寬減，當我們一次又一次作出一些不具充分理據或沒有周全考慮的寬減時，引來很多詬病，或引來不同行業要求政府，利用這種原則去做，結果會很嚴重，特別當政府原來沒甚麼原則時。
With regard to tax concessions when we time and again offer concessions without proper justification or thorough consideration and if such moves draw criticisms or lead to demands from other sectors for similar treatment based on the same principle then we will get ourselves into a corner especially when the Government does not respect its own principle very much
因為當局可以朝三暮四，告訴大家，對於某行業，它看不出有甚麼特別的好處和吸引力。
It is because without much respect for principle the Government may casually assert that certain other sectors are not particularly valuable and attractive
政府為何不是有清晰計劃，除了飛機租賃以外，是否有其他行業可以引用，或利用這些時候告訴人，當局都可以預備開拓一些其他行業呢？
Why has the Government not devised a clear plan? . Apart from aircraft leasing is there any other sectors to which the tax concessions are applicable? . Or can the authorities take this opportunity to remind the public that they can consider extending the coverage to some other sectors?
主席，在三讀後，更重要的是，這會否被視為香港基本財金政策的一個改變？
President the more important question is whether this will be regarded as a fundamental shift in Hong Kongs fiscal and financial policies after the Third Reading
因為任何政策，如果引用《基本法》的意思，就是"量入為出，財政穩健"。
It is because any local policies have to adhere to the principles of keeping the expenditure within the limits of revenues and fiscal stability enshrined in the Basic Law
老實說，香港要靠自己，當我們不懂再生金蛋，即當我們沒有錢時，坦白說，實際上無人會可憐我們，亦不要寄望國家有錢打救我們，如果國家也自身難保的時候。
Frankly Hong Kong must rely on its own . When we are devoid of any means to create wealth that is when we have no money no one will bother to pity us . Never shall we expect the state to have the means to save us when it is troubled by its own financial problems
所以，我們對稅務條文作出任何修訂時更應謹慎，要思前想後，不會出現重要缺失。
Therefore we must act prudently and think twice before we modify the tax regime . We must not make any mistake in this regard
主席，《條例草案》三讀後，正正打開一個缺口，而這個缺口告訴大家，在特區政府治下，是容許某些特定行業享有特別優待。
President the Third Reading of the Bill will exactly leave a gap in our regime letting everyone knows that the SAR Government does allow certain specific sectors to enjoy special favours
為甚麼稅務局或政府的稅務政策會這麼偏頗，會對某些人特別開恩、格外開恩，而對於本地一些中小企卻沒有做好體恤的安排呢？
Why is IRD or the Governments tax policy so unfair? . While they grant special favours to some people local SMEs have not received any compassionate treatment
這些問題，我相信和希望政府在稍後回應時，除了張炳良局長回應外，也期望財經事務及庫務局副局長或下任局長會向我們多作解釋。
When the Government replies us later I expect Under Secretary for Financial Services and the Treasury or the next Secretary can give us an account of these issues on top of the response to be given by Secretary Prof Anthony CHEUNG
由於這次稅務上的改變，在外國是有些根本的評語。
The current change in tax regime has drawn some comments internationally on a fundamental basis
主席，如果我說得不對，你可以打斷我，便是非政府組織樂施會發表了最新的報告，歐元區二十大最大規模的銀行，2015年有四分之一的盈利登記在避稅天堂盧森堡和愛爾蘭，兩地成為避稅首選。
President interrupt me if I am wrong . Oxfam a non - governmental organization has issued a report explaining the latest situation . Twenty biggest banks in the Eurozone registered one fourth of their profits in tax havens Luxembourg and Ireland in 2015
這二十大銀行在避稅天堂的盈利估計達250億歐元，佔這些銀行總盈利26%。
The two places have become the first choice for tax avoidance . The estimated amount of profits registered by these 20 banks in tax havens was as high as €25 billion accounting for 26 % of these banks total profits
但是，我想指出的是，這會否正正是樂施會報告中所說的，香港會在不久將來成為愛爾蘭和盧森堡以外，另一個避稅天堂，甚至重演2015年的歷史，被列入黑名單內？
However I am wondering if Hong Kong will soon become another tax haven after Ireland and Luxembourg as mentioned in the Oxfam report and even be put on the blacklist as in 2015
主席，我最擔心的不是個別行業，而是當《條例草案》三讀通過後，是否向全世界顯示了，原來香港有些政策是可以改變的？
President I do not particularly worry about a particular sector but the effect of reading the Bill for the Third time as this will show the entire world that Hong Kong actually is open to altering some of its policies
甚至一些重要的政策，可以在最短的時間裏180度轉變？
It can easily shift its policies the other way around within a short time even if these are important policies
主席，我相信一項合理的政策，應是長遠對香港有益，不論是財政收入、稅務收入，或有更無形的益處，例如香港作為國際金融中心的信心，甚至在一些國際的評級機構中，能夠令香港繼續保持競爭力，使香港可以有法可依，維持透明管治，並繼續向前。
President a reasonable policy means a policy which is beneficial to Hong Kong in the long run regardless of whether we are looking at benefits in terms of fiscal income tax yield or some intangible benefits such as confidence in Hong Kongs status as an international financial centre or even the ability to stay competitive as shown in the rankings assigned by international rating agencies as well as the rule of law transparency in governance and our ability to keep going forward
所以，主席，《條例草案》三讀通過是容易的，在1分鐘鐘聲後，我們便會決定這項《條例草案》是否獲得通過，但往後這項《條例草案》便會成為事實，納入香港的稅務政策中，而這些措施，我相信不容易，亦應是難以逆轉，今天政府可以向飛機租賃業務給予優越性，甚至可能是不理性地優越的安排，但他日政府發覺這些條例原來種下禍根時，要改變這些條例，或是所謂撥亂反正，都是難如登天。
I believe these tax measures will not easily be reversed . Highly unlikely I mean . Today the Government can somehow unreasonably grant such favourable concessions to the aircraft leasing sector but if it subsequently realizes the problems that will follow it will not be possible to return or to rectify the situation
因為政府是難以將已改變的事實再更正，等於一艘大船轉了方向後，要駛過很多海哩後才能修正。
The Government cannot possibly alter the system for a second time . If a large vessel has changed course it takes many nautical miles of travel before it can switch back on track
為甚麼沒有諮詢不受惠於這些稅務優惠的中小企業、航運業、機器租賃業呢？
Why has it not consulted SMEs marine sector machinery leasing sector and other sectors not receiving this tax concession?
我並非代表商界，也沒有資格代表商界，但我認為，作為政府，如果不能夠理直氣壯，向商界所有的持份者清楚解釋這些超乎常理的安排或重要的政策改變，是對不起他們。
I do not represent the business sector nor do I have the capability to do so but I believe if the Government cannot courageously and clearly explain this extraordinary and far - reaching policy change to all stakeholders it does fail its duty to them
畢竟商界繳交了這麼多年的稅款，而我們是依靠這些稅款令香港不同的公共服務可以持續運作。我很希望政府能夠回應有關的種種質疑。
All in all the business sector have been paying taxes for years and the tax yield has been crucial for sustaining various public services in Hong Kong so I hope the Government can properly respond to all these queries
主席，我會就第4條所涉及的第14G和14I條發言。
Chairman I will speak on clause 4 which involves the proposed section 14G and 14I
讓我引用一些較早期的報告來說明當時特區政府的反應其實是十分大的。
Let me cite some earlier reports to describe the strong reaction of the SAR Government at that time
因為如果我們不贊同政府的政策，即把飛機租賃服務和飛機租賃管理服務延伸至境內飛機租賃活動，我們便不會贊成第4、8及10條，而第4、8及10條就是為接下來新訂的第5A條而鋪路的。
If we disagree with the Governments policy ie . to extend aircraft leasing services and aircraft leasing management services to onshore aircraft leasing activities we will oppose clauses 4 8 and 10; and clauses 4 8 and 10 pave the way for the new clause 5A
主席，因為這樣就會提供多一個選擇，將來境內的飛機租賃公司或飛機租賃服務管理商可以選擇兩種評稅方式，一種是傳統透過折舊作出營利寬減；而第二種就是現時這個新稅務寬減方式。
Chairman it is because this will provide an additional option . In the future aircraft lessors or aircraft leasing managers can choose between two tax assessment options . One is to obtain profits tax concessions in the form of depreciation allowance which is the traditional approach; and the other is to do so through this new tax concession regime
政府經常叫我們向前看，不要故步自封，但就是由於我們向前看，便看到將來境內飛機租賃商可能賺取相當可觀的利潤。
The Government often asks us to look forward and urges us not to reject new ideas . But we are precisely being forward - looking that we foresee onshore aircraft lessors may make handsome profits out of this arrangement
所以，我並非說今次的修正案會立即讓某些人得益，但如果我們看2034年，即17年後，當中涉及17萬億港元，這便是一個相當大的數目，可以產生的利潤是數以十億元計的。
Hence I am not saying that a certain group of people can be immediately benefited from these amendments . But if we look ahead to 2034 ie . 17 years later and the HK17 trillion business to be generated we are talking about a huge amount of money and the profits to be generated can be of billions of dollars
所以，縱使我們同意《條例草案》提出的原意，即這個新的服務徵稅計劃，而且當時是不會影響在地或境內的飛機租賃活動。
Hence we agree with the original intent of the Bill ie . the new tax assessment regime which will not affect local or onshore aircraft leasing activities . But the Bill is now different
可是，今時不同往日，我們今天看到這項修正案已面目全非，修正案所說的已不單是境外飛機租賃商及飛機租賃管理商，而是涉及將來不知會有多少億元收入、盈利和利得稅會被"走數"，主席，觀乎這一點，我們是否應該要求政府在這件事情上向我們作更多解說呢？
The Bill has been drastically revised and the amendments are not only talking about offshore aircraft lessors and offshore aircraft leasing managers . The amendments will lead to I dont know how many billions of dollars of revenues or profits or profits tax being exempted for tax assessment . Chairman for this point alone should we not request the Government to make further explanation to us?
主席，我認為今天應該要有財金官員出席，因為《2017年稅務條例草案》是關於稅務優惠的，而不只是飛機的問題。
Chairman I think government officials responsible for financial and monetary affairs should attend the meeting today because the Inland Revenue Amendment No . 2 Bill 2017 the Bill is not only about aircraft leasing business but also about tax concessions
但是，正如這次說的飛機租賃，是跨國企業或大企業才能從事的新行業，如果這種生意模式或稅務優惠政策發展得好，必定可以延展至其他不同的行業，吸引不同的新產業來港。
However aircraft leasing business under discussion is a new industry that only transnational or big enterprises can engage in and given smooth development of this mode of business operation or the relevant tax concession policy the measures can definitely be extended to other different trades and industries and attract various new industries to come and develop in Hong Kong
實際上，昨天梁國雄議員提到一點，現時這項政策只吸引大企業和跨國企業，對香港的中小企有何得益呢？
In fact a query was raised by Mr LEUNG Kwok - hung yesterday to ask what benefits can the policy under discussion bring to small and medium enterprises SMEs in Hong Kong when it can only attract big and transnational enterprises
他所說的並非不正確，如果主要關心社會福利主義的議員都代我們討論中小企的議題，那麼我今天必定要站起來說說如何幫助中小企取得稅務優惠。
His remarks are not incorrect and when a Member whose main concern is social welfarism also talks about issues concerning SMEs I have to stand up today and speak about ways to assist SMEs in obtaining tax concessions
主席，你代表工業界，你當時也提到，工業界曾經爭取甚麼呢？便是《稅務條例》第16E及39E條，即是香港企業在外地投資生產，那些生產設備的稅務優惠，政府不准許扣稅，甚麼都不准許，這些便真的與大部分中小企有關。
Chairman as a representative of the industrial sector you have also mentioned that the sector has been fighting for a fairer treatment under sections 16E and 39E of the Inland Revenue Ordinance because local enterprises which invest in production overseas are not given any tax allowances for the machinery and plants used