目 錄 CONTENTS

　　Section條次

　　PART I PRELIMINARY第Ⅰ部 導言

　　1. Short title簡稱

　　2. Interpretation釋義

　　3. Collector of Stamp Revenue and assistant collectors印花稅署署長及助理署長

　　PART II CHARGING AND STAMPING OF INSTRUMENTS

　　第Ⅱ部 文件之征收印花稅及加蓋印花

　　4. Charging of, liability for, and recovery of stamp duty印花稅之征收與繳稅責任及追討

　　5. Methods of stamping and denoting 蓋印及表示方法

　　5A. Collection agreement with the Exchange Company與證券交易公司之征收協(xié)議

　　6. Cancellation of adhesive stamps與證券交易公司之征收協(xié)議

　　7. Licensing and use of franking machines印花蓋印機之發(fā)牌與使用

　　8. Duplicates and counterparts 副本與復本

　　9. Late stamping逾期加蓋印花

　　10. How instruments to be written, charged and stamped文件之繕寫、征稅及加蓋印花方法

　　11. Facts and circumstances affecting stamp duty to be set forth

　　須列出影響印花稅之事實與情況

　　12. Power to call for abstract and evidence要求提供摘要與證據(jù)之權力

　　13. Adjudication of stamp duty by Collector由署長裁定印花稅

　　14. Appeal against assessment 對評稅提出上訴

　　15. Non-admissibility etc. of instruments not duly stamped

　　未經(jīng)加蓋適當印花之文件，不得接納為證據(jù)等等

　　16. Provisions relating to certain leases etc. 有關某類租約之規(guī)定

　　17. Instrument increasing rent to be chargeable as a lease

　　增加租金之文件須視作租約而須征收印花稅

　　18. Calculation of stamp duty as regards foreign currency 有關外幣之印花稅計算法

　　PART III ANCILLARY PROVISIONS RELATING TO PART II

　　第Ⅲ部 有關第Ⅱ部之附帶規(guī)定

　　19. Contract notes in respect of sale and purchase of Hong Kong stock

　　有關香港證券買賣之成交單據(jù)

　　19A. Refund of stamp duty in respect of sale and purchase of units under unit trust schemes

　　單位信托計劃之單位買賣所繳付之印花稅之發(fā)還

　　20. Stamp duty payable where transaction in respect of Hong Kong stock does not amount to jobbing business

　　香港證券之交易如非屬證券經(jīng)銷業(yè)務，其繳納印花稅辦法

　　21. Passing on of dividends or interest on Hong Kong stock prohibited

　　禁止轉移香港證券之股息或利息

　　22. Stamp duty chargeable where consideration in respect of immovable property consists of stock or security other than stock

　　以證券或證券以外之債券作不動產(chǎn)之代價，其征收印花稅辦法

　　23. How consideration consisting of periodical payments to be charged

　　以證券或證券以外之債券作不動產(chǎn)之代價，其征收印花稅辦法

　　24. Stamp duty chargeable where conveyance etc. is in consideration of debt etc.

　　以債務等作代價之土地契約等，其征收印花稅辦法

　　25. Stamp duty chargeable in case of certain conveyances若干土地契約之征收印花稅辦法

　　26. Stamp duty chargeable on contracts etc. for sale of equitable estate or interest in immovable property

　　售賣不動產(chǎn)之法理上之產(chǎn)權或權益之合約等，其征收印花稅辦法

　　27. Voluntary dispositions 自愿饋贈

　　28. Stamp duty chargeable in case of conveyance or transfer in contemplation of sale or subject to power of revocation etc.

　　預備出售或有權推翻之土地契約或轉讓等，其征收印花稅辦法

　　29. Certificate with respect to certain conveyances on sale關于若干售賣土地契約之證明書

　　PART IIIA AGREEMENTS TO SELL IMMOVABLE PROPERTY第ⅢA部 出售不動產(chǎn)協(xié)議

　　29A. Interpretation and application of Part III A

　　29B. Duty to execute agreement for sale 出售不動產(chǎn)協(xié)議

　　29C. Chargeable agreements for sale 應繳納印花稅之出售協(xié)議

　　29D. Conveyances on sale of residential property住宅財產(chǎn)轉讓契約之出售

　　29E. Section 26 inapplicable to certain agreements 第26條所不適用的若干協(xié)議

　　29F. Voluntary chargeable agreements for sale 自愿饋贈之應征稅出售協(xié)議

　　29G. Certificate with reference to certain agreements for sale 有關若干出售協(xié)議之證明書

　　29H. Exemptions and relief 豁免及寬免

　　29I. Expiration of this Part and head 1 (1A) in First Schedule

　　本部及第一附表第一類第(1A)項之適用期限

　　PART IV UNIT TRUSTS第Ⅳ部 單位信托

　　30. Interpretation of Part IV第Ⅳ部之實施日期及釋義

　　31. Duty of trustees and managers to keep records 受托人與經(jīng)理設置記錄之責任

　　32. Numbering and preservation of certificates and instruments of transfer

　　證書及轉讓文件之編號與保存

　　33. Register of holders of registered units 注冊單位持有人登記冊

　　34. Register of certificates to bearer 持有人證書登記冊

　　35. Form and period of preservation of records 記錄之形式及須保留之期限

　　36. Restriction on registration of transfer of units單位轉讓登記之限制

　　37. Penalty罰則

　　PART V EXEMPTION AND RELIEF第Ⅴ部 豁免及寬免

　　38. Interpretation of Part v第Ⅴ部之釋義

　　39. Instruments generally exempted獲一般性豁免之文件

　　40. Instruments specially exempted獲特別豁免之文件

　　41. Non-liability of Government or public officer for payment of stamp duty

　　政府或公職人員不須負繳納印花稅之責任

　　42. Relief in case of certain leases etc. to Government

　　若干類租予政府之租約等可獲印花稅寬免

　　43. Relief in case of certain leases etc. of consular premises

　　若干類領事樓宇之租約等可獲印花稅寬免

　　44. Relief in case of gift to exempted institution對獲豁免機構之饋贈，可獲印花稅寬免

　　45. Relief in case of conveyance from one associated body corporate to another

　　聯(lián)屬法團之間之土地契約，可獲印花稅寬免

　　46. Instruments affecting immovable property made for new Crown lease or exchange to be exempt

　　因與政府訂立新租約或換地而簽訂之有關不動產(chǎn)之文件，可獲豁免繳納印

　　47. Instruments confirmatory of transactions during Japanese occupation to be exempt

　　用以證實日軍占據(jù)期間之交易之文件，可獲豁免繳納印花稅

　　PART VI ALLOWANCE FOR SPOILED OR UNWANTED STAMPS

　　第Ⅵ部 退換損壞或不須用之印花

　　48. Allowance for spoiled stamps退換損壞之印花

　　49. Allowance for misused stamps退換誤用之印花

　　50. Allowance for unwanted adhesive stamps退換不須用之粘貼印花

　　51. Manner of making, and time for taking up, allowance退換印花之辦法及兌換期限

　　PART VII MISCELLANEOUS第Ⅶ部 雜項規(guī)定

　　52. Remission of stamp duty第Ⅶ部 印花稅之豁免

　　53. Liability for offences by bodies corporate承擔法團所犯罪項之責任

　　54. Inspection of books of account etc. 帳簿等之查閱

　　55. Falsification帳簿等之查閱

　　56. Offences relating to stamps與印花有關之罪項

　　57. Power of magistrate in relation to stolen stamps裁判司處理偷竊所得印花之權力

　　58. Defacement of adhesive stamps涂污粘貼印花

　　58A. Representations may be made to Collector before certain penalties are imposed

　　在某些懲處之前向署長作出陳述

　　59. Fraudulent practices欺詐行為

　　60. Punishment for offences違例之懲處

　　61. Limitation of time for proceedings in respect of offences有關罪項之起訴時限

　　62. Responsibility for loss of or damage to instrument有關遺失或損毀文件之責任

　　63. Regulations規(guī)例

　　64-65. (Have had effect) 〔效用已完〕

　　66. Transitional過渡性條文

　　First Schedule第一附表

　　Second Schedule第二附表

　　Third Schedule 第三附表

　　To consolidate and amend the law relating to stamp duty. [1 July 1981] L. N. 173 of 1981

　　本條例旨在綜合及修訂與印花稅有關之法例。 〔1981年7月1日〕

　　PART I PRELIMINARY第Ⅰ部 導言

　　1. Short title簡稱

　　This Ordinance may be cited as the Stamp Duty Ordinance. 本條例定名為印花稅條例。

　　2. Interpretation釋義

　　(1) In this Ordinance, unless the context otherwise requires

　　(1)在本條例內(nèi)，除按照上下文另具意義者外，下開各詞應解釋如下

　　"adhesive stamp" has the meaning assigned to it by section 5 (3);

　　粘貼印花一詞之意義是由第5條第(3)款所指定;

　　"assessment" means an assessment made by the Collector under section 13 as to the amount of stamp duty chargeable on an instrument, and "assessed" has the corresponding meaning;

　　評稅指由印花稅署署長根據(jù)第13條就一份文件所應征收之印花稅所作出之評稅;而評定一詞則具有相同之意義;

　　"bearer instrument" means any instrument to bearer by delivery of which any stock can be transferred, but does not include an instrument relating to stock which consists of a loan expressed in terms other than in the currency of Hong Kong except to the extent that the loan is repayable, or may at the option of any person be repaid, in the currency of Hong Kong;

　　(Amended 77 of 1981 s. 2)

　　不記名證券指經(jīng)持有人交付后，即可將任何證券轉讓之文件，但不包括非以港幣為單位之貸款所構成之證券有關之文件，惟此等貸款如何用港幣償還，或如可由任何人士選擇以港幣償還者，則不在此列。

　　"broker" means a person who is a member of the Unified Exchange; (Amended 67 of 1989 s. 2)

　　"chargeable" means chargeable under this Ordinance;

　　"Collector" means the Collector of Stamp Revenue appointed under section 3; "contract note" means a contract note required to be made and executed under section 19 (1);

　　經(jīng)紀人指身為認可證券交易所會員之人士;

　　應征收指根據(jù)本條例而應征收;

　　署長指根據(jù)第3條委任之印花稅署署長;

　　"conveyance" means every instrument (including a surrender) and every decree or order of any court whereby any immovable property is transferred to or vested in any person;

　　土地契約指將任何不動產(chǎn)轉讓或授與任何人士之所有文件(包括退回土地之契約)及法院之判決或命令;

　　"conveyance on sale" means every conveyance whereby any immovable property, upon the sale thereof, is transferred to or vested in a purchaser or any other person on his behalf or by his direction, and includes a foreclosure order;

　　售賣土地契約指因售賣而將不動產(chǎn)讓與或授與買方或其代表或其指定之人士之所有土地契約，并包括止贖令;

　　"duly stamped", in relation to an instrument, means, duly stamped under this Ordinance in respect of the stamp duty chargeable on such instrument;

　　加蓋適當印花一詞對一份文件而言，指就該文件已根據(jù)本條例規(guī)定所應征收之印花稅而蓋貼適當之印花;

　　"Exchange Company" means the company recognized under section 3 of the Stock Exchanges Unification Ordinance (Cap. 361) as the Exchange Company for the purposes of that Ordinance; (Added 85 of 1992 s. 2)

　　證券交易公司指按《證券交易所合并條例》(第361章)認可的公司作為符合該條例之證券交易公司;

　　"executed" and "execution", in relation to an instrument not under seal, mean signed and signature respectively;

　　"foreclosure order" means every order or decree for, or having the effect of an order for, foreclosure;

　　"Hong Kong bearer instrument" means a bearer instrument issued--

　　(a) in Hong Kong; or

　　(b) elsewhere by or on behalf of a body corporate formed, or an unincorporated body of persons established, in Hong Kong;

　　"Hong Kong stock" means stock the transfer of which is required to be registered in Hong Kong;

　　簽訂及文件之簽訂二詞，對一份并無蓋章之文件而言，分別指簽署及署名;

　　止贖令指取消贖權之一切命令或判決或具有止贖令效用之命令;

　　香港不記名證券指下列不記名證券

　　(a)在香港發(fā)行者;或

　　(b)由任何在香港成立之法團或非法人團體或其代表在其他地方發(fā)行者;

　　香港證券指轉讓時須在香港注冊之證券;

　　"instrument" includes every written document;

　　"instrument of transfer" means an instrument by means of which any Hong Kong stock is transferred, and includes a letter of renunciation;

　　"Japanese House Registration Office" means the office in which during the Japanese occupation of Hong Kong were kept the registers or records of houses and buildings and documents relating thereto;

　　"jobbing business" means any business carried on by a broker which is specified as jobbing business by regulations made under section 63;

　　"lease" does not include mortgage by demise;

　　文件一詞包括每份書面文件;

　　轉讓文件指可將香港證券轉讓之文件，并包括棄權書;

　　日本房屋登錄所指在日本占領香港期間用以保存房屋及建筑物之登記冊或記錄及

　　有關文件之辦事處;

　　證券經(jīng)銷業(yè)務指根據(jù)第63條制定之規(guī)例所指定由經(jīng)紀進行之證券經(jīng)銷業(yè)務;

　　租約一詞不包括通過遺贈抵押而訂立之租約;

　　"loan capital" means any debenture, debenture stock, corporation stock or funded debt (by whatever name known) issued by any body, whether corporate or unincorporate, or any capital raised by any such body, being capital which is borrowed or has the character of borrowed money, but does not include any such investment which--

　　(a) carries a right of conversion into stock or to the acquisition of any stock; or

　　(b) carries or has carried a right to interest the amount of which--

　　(i) exceeds a reasonable commercial return on the nominal amount of the capital; or

　　(ii) falls or has fallen to be determined to any extent by reference to the results of, or of any part of, a business or to the value of any property; or

　　(c) carries a right on repayment to an amount which exceeds the nominal amount of the capital and is not reasonably comparable with what is generally repayable in respect of a similar nominal amount of capital under the terms of issue of loan capital listed on the Unified Exchange; (Amended 77 of 1981 s. 2; 67 of 1989 s. 2)

　　借貸資本指由任何法團或非法人團體發(fā)行之債券、債券總額、公司債券或長期性

　　債款(無論用何種名稱)或由此等團體籌集之資本，而此等資本乃屬借貸所得或具有借款

　　性質者，但不包括符合下列情形之投資

　　(a)附有兌換或取得任何證券之權利者;或

　　(b)附有收取利息之權利，而收取之利息額

　　(i)較該資本面額之合理商業(yè)利潤為多;或

　　(ii)在任何程度上須按照某企業(yè)之全部或部分業(yè)績或任何資產(chǎn)之價值而決定者;

　　或

　　(c)附有在償還時可得回一筆較該資本面額為多之款項之權利，而該款項與同等資

　　本面額如依照在認可證券交易所掛牌之借貸資本之發(fā)行條件而一般可獲償還之數(shù)額，不能

　　作合理之比較者;

　　"stamp" means any of the following--

　　(a) an adhesive stamp;

　　(b) a stamp (other than an adhesive stamp) used or intended for use for denoting the payment or remission of stamp duty, or the payment or remission of any penalty, or the payment of an adjudication fee, payable under this Ordinance or the fact that any instrument is not chargeable with stamp duty or is duly stamped;

　　(c) any mark made or indication given by a stamp referred to in paragraph (b);

　　(d) an imprint on a contract note to which an agreement under section 5A relates of the amount of the stamp duty chargeable thereon together with an endorsement made under section 5 (2A) on such note; (Added 85 of 1991 s. 2)

　　印花指下開任何一項

　　(a)粘貼印花;

　　(b)任何印花(非粘貼印花)，用以或旨在用以表示，根據(jù)本條例規(guī)定，印花稅經(jīng)

　　已繳付或已獲減免，任何罰款經(jīng)已繳付或已獲減免，或裁定費經(jīng)已繳付，或表示任何文件

　　不應征收印花稅或已加蓋適當印花之事實;

　　(c)根據(jù)(b)段所指之印花所作出之記號或表示;

　　(d)任何成交單據(jù)上之印花，表示在第5A條協(xié)議下征收之印花稅和在此種成交單

　　據(jù)上根據(jù)第5條第(2A)款規(guī)定之背書;

　　"stamp duty" means stamp duty chargeable under this Ordinance;

　　"stamped" means stamped by means of a stamp under this Ordinance;

　　"stock" means any of the following investments--

　　(a) any shares, stocks, debentures, loan stocks, funds, bonds or notes of or issued by any body, whether corporate or unincorporate, or any government or local government authority, or any other similar investment of any description;

　　(b) any units under a unit trust scheme;

　　(c) any right, option or interest in or in respect of any stock referred to in paragraph (a) or (b), other than any such right, option or interest under an employeeschrr(39) share purchase or share option scheme, (Replaced 36 of 1992 s. 2) but, except for the purposes of section 22, does not include any loan capital, or any bill of exchange or promissory note, or any certificate of deposit within the meaning of section 2 of the Inland Revenue Ordinance (Cap. 112) or any Exchange Fund debt instrument or Hong Kong dollar denominated multilateral agency debt instrument within the meaning of that Ordinance, or any bond issued under the Loans Ordinance (Cap. 61), or any debentures, loan stocks, funds, bonds or notes denominated otherwise than in the currency of Hong Kong except to the extent that the same shall be redeemable, or may at the option of any person be redeemed, in the currency of Hong Kong; (Amended 77 of 1981 s. 2; 29 of 1984 s. 2; 10 of 1990 s. 2; 43 of 1991 s. 2; 49 of 1991 s. 2; 18 of 1992 s. 2)

　　印花稅指根據(jù)本條例規(guī)定應征收之印花稅;

　　加蓋印花指根據(jù)本條例規(guī)定蓋貼印花;

　　證券指下開任何一項投資

　　(a)屬于任何法團或非法人團體，或任何政府或地方政府當局，或由該等團體或政

　　府發(fā)行之任何股份、證券、債券、無抵押債券、基金、公債或票據(jù)，或其他任何名稱之類

　　似投資;

　　(b)單位信托計劃之任何單位;

　　(c)(a)或(b)段所提及之任何證券之任何特權或利息，或與之有關之權利，

　　特權或利息，而非某一雇員所購股份或股份買賣計劃之權利，特權或利息，但除第22條

　　之規(guī)定，不包括任何《稅務條例》(第112章)第2條所規(guī)定之借貸資本，匯票、期票

　　和保證金證書，以及該條例下規(guī)定之外匯基金欠款文件或港幣多邊欠款文件;不包括《借

　　款條例》(第61章)下的任何契約;也不包括海關退稅票、貸款儲蓄、基金、契約或票

　　據(jù)，除非是以港幣面值，或可用港幣償還，或任何人可選擇用港幣償還者，則不在此列。

　　"time for stamping", in relation to an instrument, has the meaning assigned to it by section 4 (2);

　　"Unified Exchange" means the stock market established under section 27 of the Stock Exchanges Unification Ordinance (Cap. 361); (Added 67 of 1989 s. 2) "unit" and "unit trust scheme" have the meanings assigned thereto respectively by section 30. (Amended 67 of 1989 s. 2)

　　(2) Where it is provided in any other Ordinance that stamp duty shall not be payable in respect of any instrument, such instrument shall not be chargeable with stamp duty under this Ordinance.

　　(3) Where it is provided in this Ordinance that an instrument shall not be duly stamped unless any condition specified in that provision is fulfilled, the fulfilment of that condition shall not affect the application to that instrument of any other such provision of this Ordinance whereby any other condition is required to be fulfilled in respect of that instrument.

　　(4) Until Part IV comes into operation, the definition of "stock" in subsection (1) shall be construed as if paragraph (b) and references thereto in that definition were omitted.

　　加蓋印花期限一詞，就文件而言，其意義由第4條第(2)款所指定;

　　認可證券交易所指根據(jù)《證券交易所合并條例》第27條(第361條)而建立

　　之證券交易所。

　　單位及單位信托計劃兩詞之意義各由第30條所指定。

　　(2)任何文件，倘根據(jù)其他條例之規(guī)定毋須繳納印花稅者，則毋須根據(jù)本條例征收

　　印花稅。

　　(3)倘本條例有條文規(guī)定，除非文件符合條文所規(guī)定之條件，否則不列為已加蓋適

　　當印花者，則縱使該文件已符合該條件，但如本條例其他條文另有規(guī)定該文件必須符合其

　　他條件者，則該等條文對該文件亦屬適用，不受影響。

　　(4)在第Ⅳ部生效前，闡釋第(1)款內(nèi)證券一詞之定義時，得將其(b)段

　　及凡有提及(b)段之字句略去。

　　3. Collector of Stamp Revenue and assistant collectors

　　(1) There shall be a Collector of Stamp Revenue who shall be appointed by the Governor, and such number of assistant collectors as the Governor may appoint for the purposes of this Ordinance.

　　(2) The office of the Collector shall be at such place as the Collector may determine.

　　(3) A reference in any provision in this Ordinance to the Collector shall, in relation to the exercise of any function conferred by that provision on the Collector, include a reference to any assistant collector who is for the time being authorized in writing by the Collector to exercise such function.

　　(4) Any person appointed under section 2 of the Stamp Ordinance (Cap. 117, 1978 Ed.) as Collector of Stamp Revenue or assistant collector and holding such office immediately before the commencement of this Ordinance shall be deemed to be appointed under this section as Collector of Stamp Revenue or assistant collector, as the case may be.

　　3.印花稅署署長及助理署長

　　(1)茲設立印花稅署署長，由總督委任，并須有若干名由總督委任之助理署長，以

　　執(zhí)行本條例之規(guī)定。

　　(2)署長之辦事處地點由其本人決定。

　　(3)凡本條例任何條款內(nèi)有提及署長之處，如與執(zhí)行該條款賦與署長之職責有關，

　　則包括當時獲署長書面授權執(zhí)行該項職責之任何助理署長。

　　(4)根據(jù)《印花條例》(第117章，1978年版)第2條獲委任為印花稅署署

　　長或助理署長之人士，如其在本條例即將開始生效時擔任該等職位，得視為依照本條規(guī)定

　　獲委任為印花稅署署長或助理署長。

　　PART II CHARGING AND STAMPING OF INSTRUMENTS

　　第Ⅱ部 文件之征收印花稅及加蓋印花

　　4. Charging of, liability for, and recovery of stamp duty印花稅之征收與繳稅責任及追討

　　(1) Subject to this Ordinance, every instrument, wherever executed, specified in the First Schedule shall be chargeable with the stamp duty specified in respect thereof in that Schedule, and the headings, notes and explanations in that Schedule shall have effect accordingly.

　　(2) Subject to this Ordinance, the time for stamping any instrument shall be the point of time or, as the case may be, the period of time specified in respect thereof in the First Schedule; and where it is provided in that Schedule that the point of time for stamping any instrument is to be before execution, such provision shall not be construed as prohibiting the stamping of such instrument after execution.

　　(1)除非本條例另有規(guī)定外，凡第一附表所指定之文件，不論在任何地方簽訂，均

　　須征收該附表就有關文件所規(guī)定之印花稅，而該附表所載類別，附注與詮釋均相應生效。

　　(2)除本條例另有規(guī)定外，文件加蓋印花之期限應為第一附表就有關文件所規(guī)定之

　　時間或期間;此外，倘該附表規(guī)定任何文件須于簽訂前加蓋印花者，則該項規(guī)定不應視為

　　禁止有關文件于簽訂后加蓋印花。

　　(3) If any instrument chargeable with stamp duty is not duly stamped, the person or persons respectively specified in section 13 (10), 19 or 20 or the First Schedule as being liable for stamping such instrument, and any person who uses such instrument, shall be liable, or jointly and severally liable, as the case may be, civilly to the Collector for the payment of the stamp duty and any penalty payable under section 9, and may be proceeded against without reference to any civil liability of such persons inter se for the payment thereof.

　　(3A) A contract note which is stamped in accordance with section 5 (2A) shall, if the amount of the stamp duty imprinted on the note has not been paid to the Collector in the manner provided by an agreement entered into under section 5A, be deemed for the purposes of subsection (3) to be an instrument chargeable with stamp duty which is not duly stamped. (Added 85 of 1991 s. 3)

　　3)任何應征收印花稅之文件，倘未加蓋適當印花，則第13條第(10)款、第19或第20條或第一附表分別指定須就有關文件加蓋印花之1名或多名人士，以及使用該文件之人士須承擔，或共同及個別承擔民事責任，向署長繳付印花稅及根據(jù)第9條須繳交之罰款;該等人士更可因欠繳印花稅而被起訴，不論其彼此間之民事責任為何。

　　(3A)任何按照第5條第(2A)款應加蓋印花稅之成交單據(jù)，如未按第5A條之

　　規(guī)定向署長繳付單據(jù)上所印之印花稅數(shù)額，則應按照第(3)款規(guī)定，被視為尚未加蓋適

　　當印花之文件。

　　(4) If a contract note is not made and executed as required by section 19 (1), the person specified in the First Schedule as being liable for stamping such note shall be liable civilly to the Collector for the payment of the stamp duty chargeable thereon and any penalty payable under section 9.

　　(5) No action shall be brought by virtue of subsection (3) or (4) or section 45 (5A) (c) for the recovery of any stamp duty with respect to any instrument more than 6 years from the expiration of the time for stamping such instrument. (Amended 43 of 1991 s. 3)

　　(4)倘未有按照第19條第(1)款之規(guī)定作成及簽訂成交單據(jù)，則第一附表指定須就該單據(jù)加蓋印花之人士須承擔民事責任，向署長繳付該單據(jù)應征收之印花稅及根據(jù)第9條須繳交之罰款。

　　(5)凡因追收任何文件之印花稅而根據(jù)第(3)或第(4)款或第45條第(5A)款(C)段所提出之訴訟，不得于該文件加蓋印花期限屆滿之6年后提出。

　　(6) Notwithstanding anything in this section, the Collector may agree to accept payment of any stamp duty or penalty by instalments.

　　(7) The prescribed particulars required by section 45 (2) of the Companies Ordinance (Cap. 32) to be delivered to the Registrar of Companies for registration in respect of any contract mentioned in subsection (1) (b) of that section which is not reduced to writing shall be chargeable with the same stamp duty as would have been payable if the contract had been reduced to writing, and subsections (2), (3), (5) and (6) of this section shall apply to the prescribed particulars as they apply to any such contract in writing.

　　(6)縱使本條已有規(guī)定，署長可同意接受以分期付款方式繳交印花稅或罰款。

　　(7)倘根據(jù)《公司條例》(第32章)第45條第(2)款規(guī)定須將該條第(1)

　　款(b)段所指非書面合約之有關資料呈交公司注冊官登記者，則該等資料均須繳付相等

　　于若為書面合約時須繳付之印花稅，而本條第(2)、第(3)、第(5)及第(6)款

　　之規(guī)定均適用于上述資料，一如其適用于上述書面合約然。

　　(8) Where, after the commencement of this Ordinance, any immovable property or Hong Kong stock is transferred to or vested in any person by virtue of any Ordinance, whether commencing before or after this Ordinance, such person shall within 30 days after the commencement of the Ordinance or the date of vesting, whichever is the later, cause an authentic copy of the Ordinance (including any subsidiary legislation

　　giving effect to the vesting) to be stamped with the stamp duty chargeable on a conveyance or transfer of immovable property or Hong Kong stock as the case may be; and such person shall, for the purposes of subsection (3), be the person liable for stamping with respect to such copy.

　　(8)倘在本條例開始實施后，任何人士根據(jù)任何條例獲讓與或授予不動產(chǎn)或香港證券者，則無論該條例乃于本條例之前或之后開始實施，該人須在該條例開始實施之日或獲授予上述業(yè)權之日后30天內(nèi)(二者以較后者為準)，按照不動產(chǎn)之土地契約或香港證券之轉讓應征收之印花稅，著人將該條例(包括任何使該項授予生效之附屬法例)之認證本加蓋印花;此外，為執(zhí)行第(3)款之規(guī)定起見，該人即為須就有關文件加蓋印花之人士。

　　5. Methods of stamping and denoting蓋印及表示方法

　　(1) Subject to this section and section 9, every instrument chargeable with stamp duty shall be presented to the Collector for stamping and, upon payment of the stamp duty, he shall stamp such instrument or cause it to be stamped-- (Amended 77 of 1981 s. 3)

　　(a) by means of a franking machine with the amount of stamp duty paid and the date of stamping; or

　　(b) by means of a stamp approved by the Collector with the words "Stamp Office Hong Kong" and the date of stamping, and, in the case of an instrument stamped under paragraph (b), the Collector shall at the same time record on the instrument, as close as possible to the date so stamped, the amount of stamp duty paid together with his signature.

　　(2) Any instrument chargeable with stamp duty under head 2 (1) in the First Schedule may be stamped by means of an adhesive stamp by any person authorized in that behalf by the Collector who purchases such stamp at the office of the Collector.

　　(1)除本條及第9條另有規(guī)定外，凡應征收印花稅之文件須交由署長蓋印;署長于

　　收到印花稅后得以下列方式或著人以下列方式在文件上蓋印

　　(a)用印花蓋印機，并注明所繳付之印花稅額及蓋印日期;或

　　(b)用署長認可之印章，并注明香港印花稅署字樣及蓋印日期，倘文件乃依照(b)段之方法蓋印者，署長須同時在文件上盡量貼近蓋印日期處記錄

　　所繳納之印花稅額，并加簽署。

　　(2)凡須根據(jù)第一附表第二類第(1)項目征收印花稅之文件，可由獲署長此項授

　　權之任何人士以蓋貼粘貼印花之方式蓋印;上述人士須在署長辦事處購買該類印花。

　　(2A) Notwithstanding subsection (2), a contract note to which an agreement under section 5A relates may be stamped by imprinting on such note, by any person authorized in that behalf by the Collector and in such manner as the Collector may think fit, the amount of stamp duty chargeable thereon and making an endorsement on such note by such person, in such manner as the Collector may think fit, to the effect that the amount of the stamp duty so imprinted has been or will be paid through the Exchange Company under such agreement. (Added 85 of 1991 s. 4)

　　(2A)既使在第2款中已作規(guī)定，任何在第5A條之成交單據(jù)都應由署長授權之人加蓋印章，并以署長認為適當?shù)姆绞阶⒚鲬魇罩』ǘ悢?shù)額，署長應在單據(jù)上以其認為合適之方式批注以下類似文字：通過該協(xié)議指定之證券交易公司已付或將付加蓋之印花稅數(shù)額。

　　(2B) Subject to section 4 (3A), a contract note stamped in accordance with subsection (2A) shall be treated as duly stamped with the amount of the stamp duty imprinted thereon, and within the time for stamping such note. (Added 85 of 1991 s. 4)

　　(2C) Any person who

　　(a) makes an endorsement for the purposes of subsection (2A) without authorization from the Collector in that behalf; or

　　(b) makes such an endorsement which is false in a material particular, commits an offence. (Added 85 of 1991 s. 4)

　　(3) Adhesive stamps used for the purposes of subsection (2) shall be of such kinds and in such denominations as the Collector may determine.

　　(4) Subject to section 7, any instrument chargeable with stamp duty under head 2 (4) in the First Schedule may be stamped by means of a franking machine by any person to whom a licence in respect of such machine is issued under that section.

　　(2B)除非第4條第3A款另作規(guī)定，按照第(2A)款蓋印之成交單據(jù)應被視為按時交納了適當數(shù)額之印花稅。

　　(2C)有以下行為者將被視為犯法：

　　(a)未經(jīng)署長授權，進行第(2A)款中之背書。

　　(b)對重要事項進行不合實際之背書。

　　(3)為執(zhí)行第(2)款之規(guī)定而使用之粘貼印花，其種類及面額得由署長決定。

　　(4)除第7條另有規(guī)定外，凡須根據(jù)第一附表第二類第(4)項目征收印花稅之文

　　件，可由任何根據(jù)該條規(guī)定獲發(fā)印花蓋印機牌照之人士用印花蓋印機蓋印。

　　(5) In respect of any Hong Kong bearer instrument, the following shall apply

　　下列規(guī)定，適用于香港發(fā)行之不記名證券

　　(a) such instrument shall, before being issued, be produced to the Collector together with such particulars in writing in respect of the instrument as the Collector may require, and such instrument shall be duly stamped if it is stamped with a particular stamp approved by the Collector denoting that it has been so produced; and

　　(a)在發(fā)行前，上述文件須連同署長規(guī)定須以書面擬備之有關該文件之資料一并提交署長;如業(yè)經(jīng)以署長認可之特定印章蓋印，表示該文件已提交署長者，則該文件即視為已加蓋適當印花;

　　(b) within 2 months of the date on which such instrument is issued, or such longer time as the Collector may allow, a statement in writing containing the date of issue and such further particulars as the Collector may require in respect of such instrument shall be delivered to the Collector, and the stamp duty chargeable on such instrument shall be paid to the Collector on delivery of that statement or within such longer time as the Collector may allow, and if default is made in complying with paragraph (a) or (b) in respect of such instrument, or if any particulars so produced or delivered in respect of such instrument are false in any material respect, the person or persons respectively specified in head 3 in the First Schedule as being liable for stamping such instrument shall incur a penalty of 10 times the amount of the stamp duty chargeable on such instrument which shall be recoverable by the Collector as a civil debt due to the Crown.

　　(b)在上述文件發(fā)行后2個月內(nèi)或在署長所批準之較長期間內(nèi)，須將一份載有該文

　　件之發(fā)行日期及署長規(guī)定須呈報之進一步資料之陳述書送交署長;而該文件所須征收之印

　　花稅，須于陳述書送交時或署長所批準之較長時間內(nèi)向署長繳交;

　　倘不依照(a)或(b)段規(guī)定辦理，或就該文件所提交之資料在任何重要情節(jié)方面

　　屬于虛假者，則第一附表第三類所指定須負責為該文件加蓋印花之人士可遭罰款，其數(shù)額

　　相當于該文件所應征收印花稅額之10倍;此項罰款得視作欠負政府之民事債項，由署長

　　負責追討。

　　(6) Where the stamp duty chargeable on an instrument depends in any manner upon the stamp duty paid in respect of another instrument, the payment of the last- mentioned stamp duty shall, upon application to the Collector and production of both the instruments, be denoted upon the first-mentioned instrument in such manner as the Collector thinks fit.

　　(7) If an instrument is presented to the Collector for stamping and the Collector, acting under section 12, requires to be furnished with an abstract of the instrument or with some evidence, then unless such an abstract or that evidence is furnished as required the Collector--

　　(a) may refuse to stamp the instrument; or

　　(b) may stamp the instrument subject to such conditions as he sees fit.

　　(Added 8 of 1992 s. 2)

　　(6)倘一份文件所應征收之印花稅在某方面須按照另一份文件所繳納之印花稅而計算者，則署長在接獲申請及上述2份文件后，得將后一份文件所繳交之印花稅額以其認為適合之方式在前一份文件上注明。

　　(7)如果呈交給署長蓋印之文件，署長按照第12條之規(guī)定，要求提供文件摘要或

　　證據(jù)，那么除非所要求之摘要或證據(jù)已具備，署長可以：

　　(a)拒絕在該文件上蓋印;

　　(b)按他認為適當之條件在文件上蓋印。

　　5A. Collection agreement with the Exchange Company

　　(1) The Collector may enter into an agreement with the Exchange Company for the collection, in accordance with the provisions of this Ordinance and such agreement, of the stamp duty chargeable under head 2 (1) in the First Schedule on such contract notes as may be specified in the agreement.

　　(2) An agreement under this section shall provide--

　　(a) for every contract note to which the agreement relates to bear on its face an imprint of the amount of the stamp duty chargeable on such note;

　　(b) for the delivery to the Collector, by the Exchange Company, of periodical accounts in respect of contract notes to which the agreement relates, giving such particulars with respect thereto as may be specified in the agreement; and

　　5A.與證券交易公司之征收協(xié)議

　　(1)署長可按照該條例之規(guī)定條款，與證券交易公司簽訂征收協(xié)議;該協(xié)議應注明

　　按照第一附表第二類第一項之規(guī)定，或交單據(jù)所應繳付之印花稅。

　　(2)該條下之協(xié)議應該規(guī)定：

　　(a)在任何與該協(xié)議有關或交單據(jù)上蓋印注明應交納之印花稅數(shù)額;

　　(b)證券交易公司應向署長定期提交與協(xié)議有關之成交單據(jù)帳目，包括協(xié)議中所規(guī)

　　定之細節(jié);

　　(c) for the payment to the Collector, by the Exchange Company and on the delivery of any such account, of the aggregate amount of the stamp duty chargeable as mentioned in subsection (1) on contract notes to which the agreement relates during the period to which the account relates, and any such agreement may contain such other terms and conditions as the Collector thinks fit.

　　(c)證券交易公司應在向署長提交帳目時，交納第(1)款中規(guī)定之與協(xié)議有關之成交單據(jù)在帳目期間所應交納之全部印花稅。協(xié)議可以包括署長認為合適之任何條件。

　　(3) If default is made in delivering any account required by an agreement under this section, or in paying any amount in accordance with such an agreement, the Exchange Company shall be liable to penalty of $1,000 for each day during which the default continues, and, in addition, every amount payable under such an agreement shall bear interest at the rate of 3 cents per $100 or part thereof per day, from the due date for delivery of the account by reference to which it is payable until the actual date of payment.

　　(4) The penalty and interest under subsection (3) shall be recoverable as a civil debt due to the Crown. (Added 85 of 1991 s. 5)

　　(3)若未能按協(xié)議提交帳目，或未能按照協(xié)議交納印花稅，證券交易公司將受到處罰，每拖延一天罰款1，000元，另外，協(xié)議下每一筆拖欠稅款將按照每100元每天3分之利率，從應交納那天起算利息，直到實際交付日止。

　　(4)第(3)款中之罰金和利息將視作欠負政府之民事債項予以追討。

　　6. Cancellation of adhesive stamps粘貼印花之注銷

　　(1) Every adhesive stamp used to denote the payment of stamp duty under section 5 (2) shall be canceled forthwith by the person affixing it in such manner as to render it incapable of being used again for any revenue purpose.

　　(2) An instrument stamped by means of an adhesive stamp shall not be duly stamped unless the adhesive stamp is cancelled as required by subsection (1).

　　(1)凡用以表示已根據(jù)第5條第(2)款規(guī)定繳付印花稅之每一粘貼印花，在蓋貼

　　后，須立即由蓋貼印花之人士予以注銷，使該印花不能再用以繳稅。

　　(2)凡用粘貼印花加蓋之文件，除非該印花已依第(1)款所規(guī)定予以注銷，否則

　　不得視作已加蓋適當印花。

　　7. Licensing and use of franking machines印花蓋印機之發(fā)牌與使用

　　(1) The Collector may issue a licence to any person in the form in Part 1 of the Second Schedule authorizing such person to use a franking machine for the purpose of stamping any instrument under section 5 (4).

　　(2) No person shall use a franking machine for the purpose of stamping any instrument under section 5 (4)--

　　(a) without a licence; or

　　(b) otherwise than in accordance with the conditions set out in Part 1 of the Second Schedule or such additional or other conditions as the Collector may impose in respect of such licence; or

　　(c) unless at the time it stamps such instrument the machine stamps the date of stamping thereon.

　　(1)署長可發(fā)給牌照與任何人士，準許該人使用印花蓋印機根據(jù)第5條第(4)款

　　規(guī)定在任何文件上加蓋印花;牌照格式一如第二附表第一部所載者。

　　(2)任何人士，均不得使用印花蓋印機根據(jù)第五條第(4)款規(guī)定在任何文件上加

　　蓋印花，除非

　　(a)該人領有牌照;或

　　(b)依照第二附表第一部所開列之條件或署長就印花蓋印機牌照所訂定之附加或其

　　他條件而使用;或

　　(c)該蓋印機在文件上蓋印時，一并蓋上加蓋印花之日期。

　　(3) The general provisions in Part 2 of the Second Schedule shall have effect in relation to every licence and licensed franking machine.

　　(4) No person other than the Collector or an authorized officer shall break or in any way interfere with any seal affixed to a licensed franking machine for the purposes of this section by the Collector or an authorized officer.

　　(5) The Collector may cancel a licence at any time if there are reasonable grounds for believing that--

　　(a) any person has used the licensed franking machine in contravention of subsection (2) (b) or (c) or has broken or interfered with any seal affixed thereto in contravention of subsection (4); or

　　(b) the licensed franking machine is capable of making an imperfect stamp; or

　　(c) the licensed franking machine has not been used for a period of not less than 6 months.

　　(3)第二附表第二部之一般規(guī)定，對每一牌照領有牌照之印花蓋印機，均屬有效。

　　(4)凡由署長或獲授權人員為執(zhí)行本條之規(guī)定已領有牌照之印花蓋印機上所貼之封

　　條，除署獲授權人員外，任何人士均不得將之拆開，或何方式加以干擾。

　　(5)倘署長有合理理由相信確有下開情事者，時將牌照撤銷

　　(a)任何人士曾違反第(2)款(b)或(C)段之規(guī)定使用已領有牌照之印花蓋

　　印機，或違反第(4)款之規(guī)定，將貼于蓋印機上之任何封條拆開或加以干擾;或

　　(b)已領有牌照之印花蓋印機印出之印花有欠完全;或

　　(C)已領有牌照之印花蓋印機最少已有六個月未經(jīng)使用。

　　(6) Any person whocontravenes subsection (2) or (4) commits an offence.

　　(7) Whenever in any prosecution for an offence against subsection (2) it is proved that the accused had in his possession a franking machine, it shall be presumed unless the contrary is proved that such machine was used for the purpose of stamping an instrument under section 5 (4).

　　(8) Any franking machine in respect of which an offence is committed against subsection (2) shall, upon application by the Collector to a magistrate, be forfeited whether or not any person is convicted in respect of such offence.

　　(9) In this section--

　　"authorized officer" means a public officer authorized in writing by the Collector for the purposes of this section;

　　"licence" means a licence issued by the Collector under subsection (1), and "licensed" shall be construed accordingly.

　　(6)任何人士，如違反第(2)或第(4)款之規(guī)定，違法。

　　(7)在以第(2)款所指之罪名而提出之檢控中，證明被告確擁有一部印花蓋印機，除能提出反，得推定該蓋印機乃用以根據(jù)第5條第(4)款之在文件上加蓋印花者。

　　(8)任何印花蓋印機，倘曾用以進行第(2)款所指之罪行，則無論是否有人因該

　　項罪行而被定罪，署長可向裁判司申請予以沒收。

　　(9)在本條內(nèi)

　　獲授權人員指獲署長書面授權執(zhí)行本條規(guī)定之任何公職人員;

　　牌照指署長根據(jù)第(1)款規(guī)定所簽發(fā)之牌照，

　　已領有牌照亦應作如是解釋。

　　8. Duplicates and counterparts副本與復本

　　The duplicate or counterpart of an instrument chargeable with stamp duty shall not be duly stamped unless it is stamped as an original instrument or there is denoted thereon payment of the stamp duty paid in respect of the original instrument of which it is the duplicate or counterpart.

　　凡須征收印花稅文件之副本或復本，除非已一如正本加蓋印花，或在其上獲表明其正

　　本已繳付印花稅，否則不得視作已加蓋適當印花。

　　9. Late stamping逾期加蓋印花

　　(1) Except in the case of an instrument to which section 5 (5) or 13 (7) (a) applies, any instrument chargeable with stamp duty which is not stamped before or within the time for stamping such instrument shall not be stamped except by the Collector upon payment of the stamp duty and a penalty of whichever of the following amounts applies-- (Amended 77 of 1981 s. 4)

　　(a) if the instrument is so stamped not later than 1 month after the time for stamping, the penalty shall be double the amount of the stamp duty;

　　(b) if the instrument is so stamped later than 1 month but not later than 2 months after the time for stamping, the penalty shall be 4 times the amount of the stamp duty;

　　(c) in any other case, the penalty shall be 10 times the amount of the stamp duty.

　　(1)除第5條第(5)款或第13條第(7)款(a)段適用之文件外，凡須征收

　　印花稅之文件，如未于該文件之加蓋印花期限內(nèi)或該期限之前加蓋印花者，不得予以蓋印

　　，但在繳付印花稅及下列各項中適用之罰款后，署長得予以加蓋印花

　　(a)如該文件在加蓋印花期限屆滿后1個月內(nèi)予以蓋印，罰款為印花稅額之兩倍;

　　(b)如該文件在加蓋印花期限屆滿后十個月之后，但在第2個月內(nèi)予以蓋印，罰款

　　為印花稅額之4倍;

　　(c)在其他情形下，罰款為印花稅額之10倍。

　　(2) The Collector may remit the whole or any part of any penalty payable under subsection (1).

　　(3) The payment or remission of a penalty payable under this section in respect of any instrument may be denoted thereon by the Collector in such manner as he thinks fit.

　　10. How instruments to be written, charged and stamped

　　(1) Every instrument chargeable with stamp duty shall be so written that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument.

　　(2) Every instrument chargeable with stamp duty containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with stamp duty in respect of each of the matters.

　　(2)署長可減免第(1)款規(guī)定應繳罰款之全部或部份。

　　(3)倘根據(jù)本條規(guī)定任何文件所應繳之罰款已繳付或獲減免，署長得以其認為適當

　　之方式在該文件上加以表明。

　　10.文件之繕寫、征稅及加蓋印花方法

　　(1)凡應征收印花稅之文件，其繕寫方法應使印花能加蓋在文件之正面，及使其不

　　能再用于其他文件之上。

　　(2)凡應征收印花稅之文件，如載有或涉及多宗不同事項，則應按每宗事項征收印

　　花稅，一如其為個別文件然。

　　(3) Every instrument chargeable with stamp duty shall be separately and distinctly stamped with the stamp duty chargeable thereon.

　　(4) Subject to section 16 (1), an instrument made for any consideration by reference to which it is chargeable with stamp duty, and also for any further or other valuable consideration or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with stamp duty in respect of each of the considerations.

　　(3)凡應征收印花稅之文件，須各自按其所應征收之印花稅分別加蓋印花。

　　4)除第16條第(1)款另有規(guī)定外，凡須按照其所訂明之代價征收印花稅之文件，倘除上述代價之外另訂明其他有值代價者，則應按每項代價征收印花稅，一如其為個別文件然。

　　11. Facts and circumstances affecting stamp duty to be set forth

　　(1) All the facts and circumstances affecting the liability of any instrument to stamp duty, or the amount of the stamp duty chargeable on an instrument, are to be fully and truly set forth in the instrument.

　　(2) Any person who with intent to defraud the Government--

　　(a)executes any instrument in which all the said facts and circumstancesare not fully and truly set forth; or

　　(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances, commits an offence.

　　(3) The Collector may, before the commencement of criminal proceedings, compound any offence against subsection (2).

　　11.須列出影響印花稅之事實與情況

　　(1)凡對文件應否征收印花稅或對其所應征收之稅額有所影響之一切事實與情況，

　　均須在文件內(nèi)全部正確列出。

　　(2)任何人士，如有下列行為，其目的在欺騙政府者，即屬違法

　　(a)簽訂任何并未將上述事實及情況全部正確列出之文件;或

　　(b)如被雇用、參與或擬備任何文件者，因疏忽或遺漏而未有將上述事實及情況全

　　部在文件內(nèi)正確列出。

　　(3)在刑事訴訟程序展開前，署長可就第(2)款所指之罪項，以罰款代替起訴。

　　12. Power to call for abstract and evidence要求提供摘要與證據(jù)之權力

　　Whenever any instrument is presented to the Collector for stamping, the Collector may require to be furnished with an abstract of the instrument and also with such evidence as he may deem necessary in order to show to his satisfaction whether all the facts and circumstances affecting the liability of the instrument to stamp duty, or the amount of the stamp duty chargeable thereon, are fully and truly set forth therein.

　　當任何文件提交署長蓋印時，署長可要求有關人士提供該文件之摘要及其認為需要之證據(jù)，以證明舉凡對該文件應否征收印花稅或其所應征收之稅額有所影響之事實及情況，均已全部在該文件內(nèi)正確列出。

　　13. Adjudication of stamp duty by Collector由署長裁定印花稅

　　(1) In respect of any executed instrument, the Collector may, and shall if he is required by any person upon payment of an adjudication fee of $20 to do so, express his opinion with reference to such instrument upon the following questions--

　　(a) whether it is chargeable with any stamp duty;

　　(b) what amount of stamp duty is chargeable thereon.

　　(2) Any instrument in respect of which the adjudication fee is paid under subsection (1) shall be stamped with a stamp approved by the Collector denoting the payment thereof.

　　(3) If the Collector is of opinion that the instrument--

　　(a) is not chargeable with stamp duty, it may, subject to subsection (4), be stamped with a stamp approved by the Collector denoting that it is not chargeable with stamp duty;

　　(b) is chargeable with stamp duty, he shall assess the stamp duty payable, and, subject to subsection (7), where the instrument is stamped under section 5 with a stamp denoting payment of the stamp duty so assessed it may also be stamped with a stamp approved by the Collector denoting that it is duly stamped.

　　(1)關于任何已簽訂之文件，署長可對下開問題表示意見;又倘有人向其提出請求

　　及繳付審裁費20元后，則須對下開問題表示意見

　　(a)該文件是否須征收印花稅;

　　(b)該文件須征收之印花稅額。

　　(2)倘已根據(jù)第(1)款規(guī)定繳付審裁費，則有關之文件均須以署長所認可之印章

　　蓋印，表明已繳付該項費用。

　　(3)倘署長認為該文件

　　(a)毋須征收印花稅，則除第(4)款另有規(guī)定外，該文件可加蓋署長所認可之印

　　章，表明該文件毋須征收印花稅;

　　(b)如須征收印花稅，則署長須評定其數(shù)額;此外，除第(7)款另有規(guī)定外，如

　　文件已根據(jù)第五條規(guī)定加蓋印花，表明已繳付署長所評定之印花稅者，該文件亦可加蓋署

　　長認可之印章，表明該文件已加蓋適當印花。

　　(4) Subject to this section, an instrument upon which the stamp duty has been assessed by the Collector shall not, if it is not stamped or is insufficiently stamped, be stamped otherwise than in accordance with the assessment; and in the case of any instrument which in the opinion of the collector is not chargeable with stamp duty, such instrument shall not be stamped under subsection (3) (a) unless it is stamped under subsection (2) with the stamp denoting payment of the adjudication fee or section 40 applies.

　　(4)除本條另有規(guī)定外，凡已由署長評定其須繳印花稅額之文件，如未加蓋印花或所加蓋印花之數(shù)額不足者，則不得予以蓋印，但如依照評定之稅額加蓋印花者，則不在此限;如屬署長認為不須征收印花稅之文件，則除非已根據(jù)第(2)款蓋印，表明已繳付審裁費或第40條對其適用，否則不得根據(jù)第(3)款(a)段予以蓋印。

　　(5) Section 12 shall apply in relation to an instrument in respect of which the Collector intends or is required to express his opinion under subsection (1) as it applies to an instrument presented to him for stamping, and where the Collector requires a statutory declaration to be made for the purposes of this section--

　　(a) such declaration shall not be used against the person making it in any proceeding whatever except in an inquiry as to the stamp duty with which the instrument to which it relates is chargeable; and

　　(b) unless such declaration is shown not to be true in any material respect, the person by whom it is made shall, on payment of the stamp duty chargeable upon the instrument, be relieved from any punishment to which he may be liable under section 11.

　　(5)第12條適用于署長擬根據(jù)第(1)款規(guī)定表示或被要求表示意見之文件，一

　　如其適用于呈交署長加蓋印花之文件;又如署長因執(zhí)行本條之規(guī)定而要求提交法定聲明書

　　者

　　(a)則該法定聲明書不得在任何訴訟案中用以針對作出該項聲明之人士，但如屬與

　　該文件(該法定聲明書與其有關者)須征收印花稅額有關之聆訊，則不在此限;及

　　(b)除非法定聲明書內(nèi)容業(yè)經(jīng)證實在任何重要情節(jié)方面并非真確，否則作出該項聲明之人士在繳付該文件所須征收之印花稅后，得免除其本人根據(jù)第十一條可能遭受之處罰。

　　(6) Every instrument stamped under this section with a stamp denoting that it is not chargeable with stamp duty or that it is duly stamped shall be admissible in evidence and available for all purposes notwithstanding any objection relating to stamp duty.

　　(6)任何文件，倘已根據(jù)本條規(guī)定蓋印，表明毋須征收印花稅或已加蓋適當印花者，即使有人就印花稅提出反對，亦得在任何情況下接納為證據(jù)。

　　(7) Where in respect of any instrument which is not stamped the Collector is required by any person under this section before or within the time for stamping such instrument to express his opinion under subsection (1) and such instrument is in the opinion of the Collector chargeable with stamp duty, the instrument--

　　(a) may be stamped upon payment of the stamp duty if the stamp duty is paid not later than the time for stamping such instrument or the expiration of a period of 1 month from the date on which the assessment of the stamp duty is made, whichever is the later; or

　　(b) if the stamp duty is not so paid, may be so stamped thereafter upon payment of the stamp duty and a penalty calculated under section 9 and, for that purpose, section 9 shall apply in relation to the stamping of such instrument as it applies in relation to the stamping of an instrument chargeable with stamp duty which is not stamped before or within the time for stamping such instrument.

　　(7)關于任何未加蓋印花之文件，如任何人士根據(jù)本條規(guī)定于該文件應加蓋印花期限內(nèi)或在該期限開始之前請求署長根據(jù)第(1)款規(guī)定表示意見，而署長認為該文件須征收印花稅者，則該文件

　　(a)可于繳付印花稅后予以加蓋印花，但該稅款必須于該文件須加蓋印花期限屆滿

　　前，或在有關之印花稅評定日期起計1個月期滿前繳付(兩者中以較后之日期為準);

　　b)如印花稅未依上述規(guī)定繳付，可于印花稅連同根據(jù)第九條規(guī)定計算之罰款一并

　　繳付后予以加蓋印花，而就此項目的而言，第九條之規(guī)定在加蓋印花方面適用于該文件，

　　一如其適用于須征收印花稅但未于其應加蓋印花期限內(nèi)加蓋印花之文件。

　　(8) Where notice of an assessment of the stamp duty chargeable on any instrument is, within 7 days from the date on which the assessment is made, served by registered post on any person who required the Collector to express his opinion with reference thereto under subsection (1) or who is liable for stamping such instrument, such assessment shall, after the

　　expiration of a period of 1 month from that date, be final and conclusive for all purposes as against such person except if and to the extent that an appeal made against it under section 14 succeeds.

　　(9) If, within a period of 1 month from the date on which an assessment is made of the stamp duty chargeable on any instrument, it appears to the Collector that the amount of the stamp duty so assessed is excessive, he may cancel such assessment and make such other assessment in substitution therefor as he may deem proper; and any reference in this Ordinance to an assessment shall be construed as including a reference to an assessment as so substituted.

　　(8)倘評定文件須征收印花稅額之通知書，乃于評定日期起7日內(nèi)以掛號郵件方式送達根據(jù)第(1)款請求署長就該文件表示意見，或須就該文件加蓋印花之人士，則該項評稅在評定日期1個月后即屬最終決定，在任何方面對該等人士均屬有效，但如在反對該項評稅之上訴案中獲勝訴者，則屬例外。

　　(9)倘署長在評定任何文件所須征收之印花稅額后1個月內(nèi)，認為評定之稅額過高

　　，則可將該項評稅取消，而另以其認為適當之評稅取代之;此外，在本條例內(nèi)，凡有提及

　　評稅之處，均視作包括用以替代之評稅。

　　(10) Where the payment of stamp duty is denoted on any instrument chargeable with stamp duty in respect of which the Collector expresses or is required to express his opinion under subsection (1) and the amount of the payment so denoted is less than the amount assessed by the Collector, then, without prejudice to the liability of any person for the payment of the difference between the amount of the stamp duty so denoted and the assessment, the instrument shall be chargeable, unless it is stamped in respect of the difference not later than 1 month from the date on which the assessment is made, with additional stamp duty of an amount equal to interest on the amount of the difference at the rate of 4 cents per $100 or part thereof per day in respect of the period beginning on the expiration of a period of 1 month from that date and ending on the date of the payment of such additional stamp duty; and the person or persons liable for stamping such instrument in respect of the stamp duty so assessed shall be the person or persons liable for stamping it in respect

　　of such additional stamp duty.

　　(10)凡經(jīng)署長根據(jù)第(1)款規(guī)定表示或須表示意見之應征收印花稅文件，倘其上表明已繳納印花稅，惟已繳稅額較署長評定者為少，則在不損害任何人士繳付上述兩者間差額之責任之情況下，除非該文件在由有關評稅評定日期起計之1個月內(nèi)按該差額加蓋印花，否則另須征收附加印花稅，其數(shù)額相當于根據(jù)該差額所須繳交之利息，由該評稅之評定日期后1個月起計至繳付該附加印花稅日期為止，按每百元或其部份每日繳付四仙計算;此外，凡須按該項評定印花稅額在文件上加蓋印花之人士，亦須負責按該項額外印花稅額在該文件上加蓋印花。

　　(11) The Collector may remit, wholly or in part, any additional stamp duty payable under subsection (10).

　　(11)關于根據(jù)第(10)款規(guī)定所須繳交之附加印花稅，署長可寬免其全部或部份。