Borrison/hk-legicost huggingface dataset:
屆時可能要出"陳十招"或"陳十一招"來解決樓市問題。
By that time it might be necessary to introduce CHANs 10 measures or CHANs 11 measures to solve the property problem
我們也要考慮，如果在"辣招"推出後要加"辣"，正如涂謹申議員及其他同事所說，怎能在推出"辣招"的過程中，把其傷害相對地減至最少？
Also we have to consider as Mr James TO and other colleagues have said if there is a need to enhance the curb measures after implementation how can we minimize the negative impact that may occur in the course of implementation?
究竟政府有否尋根究底，"辣招"導致樓價上升的根源為何？
Has the Government inquired deeply into the problem to find out why the curb measures have pushed up property prices?
可能大家也知道，土地供應不足、市場上不能提供足夠的房屋供需求者購買，在求過於供下樓價便一直上升。
As Members may also be aware insufficient land supply has rendered the market unable to provide adequate housing to meet the demand of the buyers the resulting excess demand has thus caused the property prices to spiral
政府要增加更多用作興建私人樓宇的土地，以應對這方面的需求。
The Government needs to provide more land for the development of private housing in order to cope with such demand
張炳良局長在其10年《長遠房屋策略》中說，私人樓宇供應一直達標，但公營房屋的供應，至今已有5萬個單位的缺口，能否提供土地興建其他樓宇也是未知之數。
In the 10 - year Long Term Housing Strategy Secretary Prof Anthony CHEUNG stated that while the private housing supply target has been met there was currently a shortfall of 50 000 public housing units . It was still uncertain if land was available for the construction of other buildings
"港人港地"是最好的例子，賣樓的時候寫明地價，政府說一定要令香港人有置業機會，所以便以賤價，如每呎5,000多元地價賣樓，但現時的樓價是多少？
Land premium must be clearly specified when the flats are put up for sale . Given that the Government has vowed to provide home purchase opportunities for Hong Kong people the flats were sold at a pretty low price of 5,000 - odd per square foot . But what is the price now?
如果政府以為透過地契便可以約束地產商，數十年經驗告訴我，政府哪有這種本事？
The Government thinks that it can restrain property developers by the land lease but drawing on my decades of experience is the Government really that capable?
"港人港地"的限制包括，買家必須是香港市民，也有入息限制、買賣限制及轉手限制。
Restrictions of the HKP - HKP measure are inter alia all buyers must be Hong Kong residents and they are subject to the income requirement transaction restriction and alienation restriction
這是政府為市民提供可負擔房屋的最容易及一直沿用的工具。
This is the simplest tool that the Government has been using to provide affordable housing for members of the public but why is it no longer used?
在土地供應方面，我希望陳帆局長明白，如果政府今天面對這種處境卻不願意扭轉土地供應比例，仍然像過往梁振英及陳茂波年代所主張的，繼續把私人樓宇的土地供應，送給深圳海航城或大陸的強勢地產集團，政府仍會令一些香港人"無瓦遮頭"。
In respect of land supply I hope Secretary Frank CHAN will understand that given the present situation if the Government is still reluctant to adjust the ratio of land supply if it continues to toe the line of LEUNG Chun - ying and Paul CHAN and keeps surrendering sites for building private housing to Shenzhen HNA City or powerful Mainland property groups some Hong Kong people will still not have a roof over their heads
其實，我建議的方法很簡單，只要香港房屋委員會同意，所有想放租的業主可以向政府申請。
In fact my proposal is very simple and subject to the approval of Hong Kong Housing Authority HA owners who are interested to sublet their HOS flats may apply to the Government
第二，在租務市場上，政府一定要提供各種不同選擇，令整個租務市場被遏抑下來。
Secondly the Government must exhaust all possible options to suppress the rental market
這是最有效、最有利及最佳的方向。
This is the most effective desirable and best direction
本會現在恢復《2017年印花稅條例草案》的二讀辯論。
We resume the Second Reading debate on Stamp Duty Amendment Bill 2017
本會恢復《2017年印花稅條例草案》的二讀辯論。
This Council will resume the Second Reading debate on the Stamp Duty Amendment Bill 2017
本會現正處理的《2017年印花稅條例草案》屬政府法案，之後便會處理政府提出的3項擬議決議案，包括《2017年水務設施規例》。
The Council is now dealing with the Stamp Duty Amendment Bill 2017 which is a Government Bill . Afterwards the Council will proceed to deal with three resolutions proposed by the Government including the one relating to the Waterworks Amendment Regulation 2017
根據《議事規則》第181條，本會須先審議政府提交的 法案，然後才審議政府提出的擬議決議案。
According to RoP 181 the Council must deal with Government bills first before the resolutions proposed by the Government
如須調動議程項目的審議次序，須由政府提出要求。
If it is necessary to rearrange the items of business on the Agenda the request must come from the Government
然而，政府並無提出有關要求，所以我不批准涂謹申議員該項旨在調動有關議程項目的議案。
Nonetheless as the Government has made no such request I cannot approve Mr James TOs motion which was intended to reorder the agenda items
鑒於議員表示意願發言的名單頗長，可能10多小時也未能完成《條例草案》的各項程序。
Since a long list of Members have indicated a wish to speak it may take more than 10 hours to complete the various proceedings on the Bill
第8條及附表。
Clause 8 and Schedule
我現在向各位提出的待決議題是：律政司司長就附表動議的修正案，予以通過。
I now put the question to you and that is That the amendment moved by the Secretary for Justice to the Schedule be passed
經修正的附表。
Schedule as amended
我現在向各位提出的待決議題是：經修正的附表納入本條例草案。
I now put the question to you and that is That the Schedule as amended stand part of the Bill
現在的待議議題是：以下條文納入《道歉條例草案》。
I now propose the question to you and that is That the following clauses stand part of the Apology Bill
第1至7及9至13條。
Clauses 1 to 7 and 9 to 13
《道歉條例草案》。
Apology Bill
我希望大家理解，道歉甚至可以提升至國家政府的層次，例如加拿大，整個政府正式向當年的原居民及華人道歉。
I hope everyone can understand that apologies can be made even at the level of national governments such as the Government of Canada . The Canadian Government has formally apologized to the aboriginal and ethnic Chinese peoples in Canada
當時"賣豬仔"飄洋過海的華人受到歧視和不公平對待，整個國家就此向他們作出道歉。
Years ago Chinese contract labourers who were shipped across the oceans to Canada were battered by discrimination and unjust treatment . The whole country has now apologized to these peoples for what they were made to go through
舉例而言，由國家作出的道歉，可以是中共政權向劉曉波道歉及就六四苦難道歉等但當然，此等事情並未發生。
Speaking of state apologies one possible example can even be an apology made by the Chinese communist regime to LIU Xiaobo and those who suffered in the 4 June Incident . But of course there have never been any such apologies
相信大家也會記得在第二次世界大戰後，德國政府同樣就納粹政權屠殺猶太人作出道歉。
And I believe people can still remember that after the Second World War the German Government also apologized for the Nazi regimes massacre of Jews
道歉可以是國家層面的事。
So the making of apologies can also be a state - level matter
當然，香港的法例不適用於大陸，而大陸的法例亦不適用於香港，但很奇怪，稍後會在香港實施"一地兩檢"，大陸法例也可以在香港實施，你說奇怪嗎？
Of course the laws of Hong Kong are not applicable in the Mainland and the laws of the Mainland are not applicable in Hong Kong . But then when the co - location arrangements are implemented in Hong Kong later Mainland laws can also be enforced in Hong Kong . Isnt it very hard to understand?
行，你不用這樣看着我，我現在繼續就第8條的修訂發言。
Okay you need not stare at me that way as I will now return to the amendments to clause 8
然而，我仍要指出，道歉並非難事，因為有那麼多國家為本身政府之前的行為作出歷史性的道歉，曾幾何時，上世紀被稱為"道歉世紀"，是人類歷史上的道歉世紀。
But still I must point out that it is not difficult to make an apology because many countries have already tendered historic apologies for the wrongdoings of their past governments . You see the last century was once called A Century of Apology in the history of mankind
錯了便承認犯錯，這樣做是對的，是為人的最基本精神，而香港的道歉法同樣高舉這種精神。
It is only right to admit the mistakes one has made . This is one fundamental principle of how one must conduct ones life and Hong Kongs apology legislation upholds precisely this principle
第二，我想討論公眾利益的問題。
Second I want to discuss the issue of public interest
不過，在香港打官司很昂貴，雖說誰也可以控告他人誹謗，這是技術上的事實，但重點在於你能否負擔律師費及上庭的各種開支。
Yet litigation in Hong Kong is rather costly . It is true that any person can always sue others for defamation but this is true only in the technical sense . The important point is always ones ability or inability to bear lawyers fees and court expenses
坦白說，如果大家把"辣招"的作用定性為遏抑樓價，相信在座所有同事或市民大眾都知道是無效的，因為事實上樓價一直在飆升。
Honestly speaking if Members regard the curb measures as a tool to suppress property prices I trust that all colleagues or members of the public would know that the measures are ineffective as property prices have been skyrocketing
可是，大家看回有關"辣招"的文件便知道，它的原意是旨在透過打擊短期投機，遏抑外來需求及減低投資需求。
However according to the document on curb measures the objectives of the curb measures are to combat short - term speculation curb external demand and reduce investment demand
如果針對這3點，"辣招"有一定的作用，最低限度可如同事所說，買到時間讓政府推行一些土地和房屋政策。
Judging from these three points the curb measures did achieve certain effects for they have at least as pointed out by colleagues bought some time for the Government to introduce land and housing policies
大家可以憑認知去理解，就是觀察地產代理的反應。
Members may tell from their perception and that is by looking at the reaction of estate agents
大家記得在數年前首次推出"辣招"時，地產代理的反應很大，他們擔心會影響生意或令行業步入寒冬。
As Members may recall when curb measures were first introduced a few years ago estate agents reacted very strongly for they were worried that their business would be affected or the industry might enter a harsh winter
可是，過去一段時間已經說明，縱使交投量不及數年前熾熱，但現時的交投量仍足以為他們提供生存空間。
And yet it has been proven in the past period of time although the transaction volume is not as large as that a few years ago it is still adequate to provide the necessary room of survival for estate agents
我正在物色樓宇，並在過去一段時間看過不少二手樓宇。
Since I am looking for a flat I have visited many second - hand flats in the past period of time
其實，二手樓宇的交投量並不是很差。
As a matter of fact the transaction volume of second - hand flats is not that small
很多有能力支付首期的人，無論是靠 家人幫助或自行儲蓄，都會選擇購買二手樓宇，因為這些樓宇始終座落於已發展的市區範圍，並有良好的交通配套和設施，新屋苑反而未必有良好的配套。
Many people who can afford the down payment either from family support or personal savings would choose to buy second - hand flats as they are located in developed urban areas with good transportation network and facilities which are not available in new housing estates
因此，二手市場並不是那麼差，地產代理商依然可以維生。
Therefore the secondary property market is not that gloomy and estate agents can still make a living
代理主席，香港回歸20年，經濟有起有落，樓市曾否下跌？
Deputy President it has been 20 years after the reunification . While the economy of Hong Kong has experienced ups and downs have property prices ever dropped?
樓市除了在1997年後1998年的金融風暴和2003年的SARS曾經下跌外，樓價整體上都是上升的，特別是當2008年多個國家均實行量化寬鬆政策，全球充斥熱錢，我們的國家甚至其他國家均有到世界各地進行投資活動。
After the handover in 1997 other than the plunge during the financial turmoil in 1998 and the outbreak of SARS in 2003 property prices have been rising . The surge is particularly evident in 2008 . At that time as a number of countries implemented the quantitative easing policies the whole world was flooded with hot money
在樓宇市場相對開放的情況下，香港的樓價自然無可避免地因投資而被推高。
Our country and other countries also invested in different parts of the world . Given that the property market of Hong Kong is relatively open property prices have inevitably been driven up as a result of investment
根據差餉物業估價署公布的最新數字，5月份私人住宅樓價指數為333.1，已經連續上升14個月，在過去14個月累計升了22.73%。
According to the latest statistics released by the Rating and Valuation Department private domestic property price index rose for the 14 consecutive month to 333.1 in May . The accumulated rate of increase over the past 14 months is 22.73 %
單計今年首5個月，樓價便已上升8.36%，即是說在半年間已經上升一成。
In the first five months of this year alone property prices have increased by 8.36 % meaning that it has risen by 10 % within six months
試問過去20年有多少家庭的收入出現雙倍增長？
May I ask how many people have their household income increased by twofold over the past 20 years?
兩倍是一個很誇張的數字。
A twofold increase is indeed very big
對於一些無法負擔首期，又沒有家人幫忙而要向地產發展商借錢購買一手樓宇的人，他們最終可能換來一身債。
For those who cannot afford the down payment and have to buy first - hand flats with loans from property developers in the absence of financial support from family members they may end up heavily indebted
如果日後樓市出現波動，他們將是最沒有抗逆能力的一群。
Should the property market fluctuate in the future these people will be the least resilient ones
我相信其有效時間將較上次"辣招"更短。
I believe the effective period of this curb measure will be even shorter than the previous ones
在這種情況下，我擔心本來預計這15%新稅率的有效時間會維持一兩年，但在剛性需求的推動下，有效時間可能會更短，又或是投資者進一步把時間壓縮，例如提早調高賣價，在在都會導致出現上述情況。
In that case I am worried that the effective period of the new rate of 15 % which is expected to last for one to two years will be even shorter in view of the inelastic demand . It is also possible that the effective period may be further compressed if investors for example set a higher selling price at an earlier stage . All these will give rise to the above mentioned situation
代理主席，上星期有地產公司公布樓價指數，與官方公布的數字一樣，同樣創新高至160.26。
Deputy President the property price index released by a real estate company last week also reached an all - time high of 160.26 similar to the index published by the Government
此外，是有關空置稅的問題。
Furthermore it is the issue of vacancy tax
我從一些社評或專家文章得知，其實徵收空置稅是有幫助的，因為此舉最低限度會令那些持有多個單位或單位並非作自住用途的業主，盡量將所持單位推出市場出售或出租，從而增加單位的供應量。
I learn from some editorials or expert articles that it may be helpful to impose vacancy tax as it can at least force property owners who have several flats or who own a flat not for self - occupation to put their properties on the market for sale or leasing thereby increasing the supply of housing units
這樣才能真正有助進一步遏抑樓價，令有需要的人士能夠在可負擔的能力範圍內"上車"，令他們真正可以安居樂業。
Only in so doing can we genuinely further curb property price and enable people in need to buy affordable flats so that they can live in peace and contentment
不得不提的是，縱使大家也明白土地與房屋的供應量十分重要，但當談到尋覓土地時，無論是開山填海或開發郊野公園邊陲的綠化地帶，議員都會不斷提出質詢和反對。
It should be noted that while Members are aware of the importance of land and housing supply they raise incessant questions and opposition when discussing the issue of land identification be it through reclamation or the development of green belts on the periphery of country parks
究竟香港如何能夠同舟共濟地解決問題？
How can we make concerted efforts to resolve problems in Hong Kong?
抑或有人認為應採取某些政黨所推崇"各家自掃門前雪"的做法，總之"我要我的郊野公園，我要我的綠化地"，其他的便無須多說，這樣香港的房屋問題將永遠無法解決。
Or should the approach of minding ones own business advocated by certain political parties be adopted leaving no room for negotiation? . As such A wants country parks and B wants green belts then the housing problem in Hong Kong can never be resolved
到了第二階段，受害者或家屬往往希望透過民事訴訟、紀律聆訊、其他法定機構的調查，甚或可能是立法會進行的調查而跟進事實。
It is often the wish of victims or their families to follow up on the facts of their case at a later stage through civil proceedings disciplinary hearings inquiries conducted by other statutory organizations or even the Legislative Council
在希望知道真相之餘，他們可能也希望在那些場合例如民事法庭，在另一次賠償討論中提出條件，要求由真正犯錯的人親自道歉。
Apart from the wish to know the truth it may also be their hope to make known their stance on such occasions as civil court proceedings and put forward in another round of discussions on compensation their request for apologies given personally by the people at fault
這當然未必是最好，但若要兩害取其輕，我們也不能忘記在制定道歉法之前，政府那種過分謹慎的態度，其實令人相當反感。
This of course may not be the best arrangement but we have to choose the lesser of the two evils and should never forget that the overcautious attitude of the Government before the enactment of an apology legislation is indeed quite annoying
試想一下，過去的海難事件，政府官員總是不肯道歉，在鉛水事件上，政府更表示不能歸咎個別官員，態度強硬。
As we may recall government officials repeatedly refused to apologize for the maritime disaster and in the lead in drinking water incident the Government even took a tough stance and indicated that the blame should not be put on a particular official
主席，我認為現在提出的修正案只是較好的平衡，而並非最佳做法，不過，我知道若再要求就更多情況作出豁免，《條例草案》可能會不獲通過，又或根本不會有人理會我，因這些道理未必可得到大家的接納。
Chairman I consider that we can only strike a better balance with the existing amendments and this is in no way the best arrangement . However I understand that if further requests are made for the granting of exemptions for more different scenarios we may not be able to secure passage of the Bill or no one will even support my proposals since fellow Members may not find these justifications acceptable
我認為大家真的要小心。
I think we should all be very careful in this respect
《條例草案》的主要目的是修訂《印花稅條例》，以實施政府當局在2016年11月4日公布的新住宅印花稅措施，就住宅物業交易須予徵收的從價印花稅引入劃一為15%的新稅率，以取代雙倍從價印花稅稅率。
The major objective of the Bill is to amend the Stamp Duty Ordinance to implement the New Residential Stamp Duty NRSD measure that the Administration announced on 4 November 2016 by introducing a new flat rate of 15 % for the ad valorem stamp duty AVD chargeable on residential property transactions in lieu of the Doubled Ad Valorem Stamp Duty DSD rates
《條例草案》建議，新住宅印花稅措施視作在2016年11月5日生效。
The Bill proposes that the NRSD measure be deemed to have taken effect on 5 November 2016
政府當局表示，稅務局會記錄在2016年11月5日至《印花稅條例》刊憲當日進行的所有物業交易，並會在《印花稅條例》刊憲後發出通知書，提醒有關人士繳納少付的印花稅稅款。
The Inland Revenue Department IRD will record all the property transactions between 5 November 2016 and the date on which the Stamp Duty Amendment Ordinance is gazetted . Reminders to demand for the stamp duty underpaid will be issued after the gazettal of the Stamp Duty Amendment Ordinance
此外，政府當局建議維持雙倍從價印花稅機制下的現有豁免安排，以及退回部分稅款的機制。
In addition the Administration proposes to maintain the prevailing exemption arrangements under the DSD regime and the NRSD measure maintains the refund mechanism provided for under the DSD regime
現有的雙倍從價印花稅稅率會繼續適用於非住宅物業交易。
Non - residential property transactions will continue to be subject to the existing DSD rates
不少委員及團體代表認為，需求管理措施成效不彰，無助冷卻過熱的住宅物業市場。
Quite a number of members and deputations are of the view that the demand - side management measures are proven ineffective in cooling down the overheated residential property market
部分委員對引入新住宅印花稅的理據不表信服，並認為有關措施反而導致住宅物業價格急升。
Some members are not convinced by the justifications for introducing NRSD and they hold the view that such measures have instead contributed to the rapid increase in the residential property prices
政府當局解釋，住宅物業價格受多項本地及外來因素互為影響，因此不可單靠一項措施，便能解決物業價格攀升的問題。
The Administration has explained that residential property prices are affected by a confluence of various local and external factors which closely interplay with one another and hence there could never be one single measure that could address the soaring property prices
政府當局指出，需求管理措施不會減少實質房屋供應，而當局亦已作出豁免安排，照顧沒有擁有任何香港住宅物業的香港永久性居民的置業需求。
The Administration has pointed out that the demand - side management measures will not reduce the actual housing supply and exemption arrangements have been provided to cater for the home ownership needs of Hong Kong permanent residents HKPRs who do not own any residential property in Hong Kong
隨着大部分投機者、投資者和非本地買家離開物業市場，這些措施最終會惠及有真正置業需要的本地買家。
Local buyers with genuine home ownership needs will eventually benefit from these measures when most speculators investors and non - local buyers are driven out of the property market
有委員認為，政府自2010年起推出的各項需求管理措施，吸引買家偏向購買一手住宅物業而非二手住宅物業。
Some members are of the view that various demand - side management measures rolled out since 2010 attract buyers to acquire first - hand residential properties instead of second - hand residential properties
有委員亦認為，一手交易的上升趨勢並不尋常：一手交易佔住宅物業總成交量由2010年的10%上升至2016年的31%，而在2017年的首兩個月，這個比例達29%。
These members also consider the increasing trend of primary sales unusual the proportion of primary sales to the total residential property transactions had increased from 10 % in 2010 to 31 % in 2016 and accounted for 29 % in the first two months of 2017
對此，政府當局認為二手住宅物業交易數量的變動亦受多項因素影響，包括物業擁有人提出的叫價，以及他們對未來住宅物業市場的期望。
The Administration has pointed out that changes in the number of second - hand residential property transactions are subject to various factors including the asking prices put forward by property owners and their expectation on the future residential property market
相關統計數據顯示，在引入各項需求管理措施後，2013年至2016年的二手住宅物業交易數量保持穩定。
The relevant statistics have illustrated that the number of second - hand residential property transactions remained stable between 2013 and 2016 after the introduction of various demand - side management measures
不少委員和團體代表強烈建議，為解決市民的住屋需要，特別是基層及中低收入家庭的住屋需要，政府當局應增加公共租住房屋及居者有其屋計劃下的單位供應。
Quite a number of members and deputations have strongly suggested that to address the housing needs of members of the public particularly the needs of grass roots and the low - to - middle income families the Administration should enhance the supply of public rental housing PRH units and subsidized sale units under the Home Ownership Scheme HOS
政府當局表示，一直致力增加私營房屋及公營房屋的供應。
The Administration has advised that it has been striving to enhance the supply of private and public housing
根據《長遠房屋策略》，2017-2018年度至2026-2027年度這10年期的私人單位、公屋單位及資助出售單位的最新供應目標，分別為18萬、20萬和8萬個單位，而公營房屋和私營房屋的供應比例為60：40。
Under the Long Term Housing Strategy LTHS the latest housing supply target of private flats PRH units and subsidized sale flats for the 10 - year period from 2017 - 2018 to 2026 - 2027 are 180 000 units 200 000 units and 80 000 units respectively
法案委員會察悉，政府當局建議維持雙倍從價印花稅機制下的現行豁免安排；當中主要豁免安排為：若代表自己行事的香港永久性居民在取得住宅物業時，不是任何其他香港住宅物業的實益擁有人，有關交易不須繳付15%的新住宅印花稅，而只須按較低的從價印花稅第2標準稅率繳稅。
The Bills Committee notes that the Administration has proposed to maintain the prevailing exemption arrangements under the DSD regime . The major exemption is the acquisition of residential property by a HKPR who is acting on hisher own behalf and is not a beneficial owner of any other residential property in Hong Kong at the time of acquisition . Such acquisitions are exempted from the NRSD rate of 15 % and are only subject to the lower AVD rates at Scale 2
《條例草案》並無限制以一份文書可取得的住宅物業數目。
There is no restriction under the Bill on the number of residential properties acquired under a single instrument
政府當局表示，《條例》旨在讓稅務局就記錄物業和證券交易的文書徵收印花稅。
The Administration has indicated that the Ordinance is designed to enable stamp duty to be collected on instruments recording transactions in property and stocks
在既定從價印花稅機制下，若一份文書涉及多個住宅物業，稅務局會按適用於有關文書總代價的稅率，釐定應繳的從價印花稅。
Under the established AVD regime for a single instrument involving multiple residential properties IRD will determine the AVD payable at the applicable rate based on the total consideration of the instrument
因此，若代表自己行事的香港永久性居民以一份文書取得多個住宅物業，並在取得物業時不是任何其他香港住宅物業的實益擁有 人，有關交易無須繳付新住宅印花稅，而是按較低的從價印花稅第2標準稅率繳稅。
Therefore acquisition of multiple residential properties under a single instrument by a HKPR acting on hisher own behalf and is not a beneficial owner of any other residential property in Hong Kong at the time of acquisition will be exempted from the NRSD rate of 15 % and will only be subject to the lower AVD rates at Scale 2
大部分委員和團體代表對此極為關注。
Most members and deputations are gravely concerned about this arrangement
委員察悉，稅務局的統計數據顯示，該類個案在住宅物業總成交量中所佔的比率，已由引入新住宅印花稅前的約0.5%，上升至2017年3月的2.4%。
Members note the IRDs statistics that the ratio of such cases to the total residential property transactions increased from around 0.5 % before the introduction of NRSD to 2.4 % in March 2017
委員強烈認為，此類取得住宅物業的交易有清晰投資意圖，不應獲豁免新住宅印花稅，促請政府當局採取措施堵塞此漏洞。
Members feel strongly that such acquisitions demonstrate clear investment intent and should not be exempted from NRSD and they have urged the Administration to consider introducing measures to plug this loophole
在經收緊的豁免安排下，若有關買家以一份文書取得多於一個住宅物業，則有關交易將不再獲得豁免，而須繳付稅率為15%的新住宅印花稅。
Under the tightened exemption arrangement if the buyer concerned acquires more than one residential property under a single instrument the transaction will no longer be exempted and will be subject to the NRSD rate of 15 %
就如何界定"單一"住宅物業方面，政府當局解釋，稅務局會考慮每宗個案的情況，並會參考相關文件，包括建築圖則、公契、佔用許可證等，以決定有關物業是否屬於"單一"住宅物業。
On how to define a single residential property as explained by the Administration IRD will consider the circumstances of individual cases and take into account relevant documents including building plan deed of mutual covenant occupation permit etc when deciding whether properties concerned constitute a single residential property
政府當局建議在修訂法案中，開列一些會被視為"單一"住宅物業的例子。
The Administration has also proposed to set out in the legislative amendments some examples which would be regarded as a single residential property
大部分委員期望政府當局能夠確保真正的用家不會受到經收緊的豁免安排影響，而政府當局亦應小心界定"單一"住宅物業的定義，以免豁免被濫用。
Most members hope that the Administration will ensure that genuine users will not be affected by the tightened exemption arrangement and the definition of a single residential property should be carefully defined by the Administration to avoid possible abuse of the exemption arrangement
考慮到《條例草案》的範圍，政府當局決定向立法會提交另一項《2017年印花稅條例草案》，以落實經收緊的豁免安排。
Taking into account the scope of the Bill the Administration decided to introduce another bill No . 2 Bill 2017 into the Legislative Council to implement the tightened exemption arrangement
《第2號條例草案》已於2017年6月7日的立法會會議進行首讀，現正由本法案委員會進行審議。
The No . 2 Bill was read the First time at the Legislative Council meeting on 7 June 2017 and is now being scrutinized by the Bills Committee