| 1. | Revising provisions relating to royalty income
修订与专利权费收入有关的条文 |
| 2. | Actually , kopalski took such heavy advances on the royalty income
事实上，博比拿了许多预支款 |
| 3. | B revise the provisions relating to royalty income , in the light of a ruling of the court of final appeal
Ii因应终审法院一项裁定，修订与专利权费收入有关的条文iii |
| 4. | After receiving the royalty income , f had paid 93 % of the royalty income to r investments for the right to exploit the brand name
收到特许权使用费所得后， f公司支付93的特许权使用费所得给r投资公司。 |
| 5. | Withholding rates of taxes on investment income of dividend and interest , and on royalties income in belgium will be lowered as provided for under the agreement
根据协定，股息及利息的投资收入和特许权使用费收入的税率，均获降低。 |
| 6. | Highlighting the major provisions in the bill , a government spokesman said that it was necessary to amend the provisions relating to profits tax on royalty income received by an overseas business entity in respect of the use of its trademark in hong kong
政府发言人在介绍主要的修订建议时表示，其中需要修订的是有关海外商业实体因其商标在香港被使用而须就获得的专利权费收入缴交利得税的条文。 |
| 7. | 1 . to revise the provisions relating to royalty income for revenue protection to subject royalty income received by non - residents from local businesses to profits tax , irrespective of whether the goods covered by the royalty are manufactured in hong kong
1 .修订有关专利权费收入的条文以保障税收，规定非居住于香港的人士从本地业务取得的专利权费收入，必须缴交利得税，无论专利权费所涵盖的货品是否在香港制造。 |
| 8. | " the proposed amendment seeks to deem royalty income earned by a non - hong kong business entity to be chargeable to profits tax where the payer a business entity in hong kong is allowed a deduction as an expense incurred in deriving assessable profits in hong kong
我们的修订建议是，如付款人一个在香港的商业实体获扣除专利权费用作为因取得在香港的应评税利润而招致的开支，则收款的非香港商业实体赚取的专利权费收入将被视为须课利得税。 |
| 9. | Moving the motion to resume the bill for the second reading in legco today , the secretary for financial services and the treasury , mr frederick ma , said " the main purpose of the bill is to effectively combat tax avoidance activities which take advantage of the loopholes that exist in the current provisions on deduction of interest expenses and royalty income for profits tax purposes .
财经事务及库务局局长马时亨今日在立法会会议上恢复该条例草案二读辩论时说：条例草案的主要目的，是有效打击利用现时利得税利息支出扣除及专利权费收入的有关条文的漏洞而进行的避税活动。 |
| 10. | Another major purpose of the bill is to revise the provisions relating to royalty income to bring them into line with the principle of deeming the sums received for the use of or right to use of any intellectual property in hong kong to be trading receipts if such sums are allowed to be deducted the profits tax liability
条例草案的另一个主要目的，是修订与专利权费收入有关的条文，使条文与施政原意一致，即是若在香港使用或有权使用任何知识产权而引起的支出可在利得税评税中扣减，则有关收入须当作营业收入。 |
