香港印花税条例（中英文翻译模板 第一部分）

　　目 录 CONTENTS

　　Section条次

　　PART I PRELIMINARY第Ⅰ部 导言

　　1. Short title简称

　　2. Interpretation释义

　　3. Collector of Stamp Revenue and assistant collectors印花税署署长及助理署长

　　PART II CHARGING AND STAMPING OF INSTRUMENTS

　　第Ⅱ部 文件之征收印花税及加盖印花

　　4. Charging of, liability for, and recovery of stamp duty印花税之征收与缴税责任及追讨

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

　　5A. Collection agreement with the Exchange Company与证券交易公司之征收协议

　　6. Cancellation of adhesive stamps与证券交易公司之征收协议

　　7. Licensing and use of franking machines印花盖印机之发牌与使用

　　8. Duplicates and counterparts 副本与复本

　　9. Late stamping逾期加盖印花

　　10. How instruments to be written, charged and stamped文件之缮写、征税及加盖印花方法

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

　　须列出影响印花税之事实与情况

　　12. Power to call for abstract and evidence要求提供摘要与证据之权力

　　13. Adjudication of stamp duty by Collector由署长裁定印花税

　　14. Appeal against assessment 对评税提出上诉

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

　　未经加盖适当印花之文件，不得接纳为证据等等

　　16. Provisions relating to certain leases etc. 有关某类租约之规定

　　17. Instrument increasing rent to be chargeable as a lease

　　增加租金之文件须视作租约而须征收印花税

　　18. Calculation of stamp duty as regards foreign currency 有关外币之印花税计算法

　　PART III ANCILLARY PROVISIONS RELATING TO PART II

　　第Ⅲ部 有关第Ⅱ部之附带规定

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

　　有关香港证券买卖之成交单据

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

　　单位信托计划之单位买卖所缴付之印花税之发还

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

　　香港证券之交易如非属证券经销业务，其缴纳印花税办法

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

　　禁止转移香港证券之股息或利息

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

　　以证券或证券以外之债券作不动产之代价，其征收印花税办法

　　23. How consideration consisting of periodical payments to be charged

　　以证券或证券以外之债券作不动产之代价，其征收印花税办法

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

　　以债务等作代价之土地契约等，其征收印花税办法

　　25. Stamp duty chargeable in case of certain conveyances若干土地契约之征收印花税办法

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

　　售卖不动产之法理上之产权或权益之合约等，其征收印花税办法

　　27. Voluntary dispositions 自愿馈赠

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

　　预备出售或有权推翻之土地契约或转让等，其征收印花税办法

　　29. Certificate with respect to certain conveyances on sale关于若干售卖土地契约之证明书

　　PART IIIA AGREEMENTS TO SELL IMMOVABLE PROPERTY第ⅢA部 出售不动产协议

　　29A. Interpretation and application of Part III A

　　29B. Duty to execute agreement for sale 出售不动产协议

　　29C. Chargeable agreements for sale 应缴纳印花税之出售协议

　　29D. Conveyances on sale of residential property住宅财产转让契约之出售

　　29E. Section 26 inapplicable to certain agreements 第26条所不适用的若干协议

　　29F. Voluntary chargeable agreements for sale 自愿馈赠之应征税出售协议

　　29G. Certificate with reference to certain agreements for sale 有关若干出售协议之证明书

　　29H. Exemptions and relief 豁免及宽免

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

　　本部及第一附表第一类第(1A)项之适用期限

　　PART IV UNIT TRUSTS第Ⅳ部 单位信托

　　30. Interpretation of Part IV第Ⅳ部之实施日期及释义

　　31. Duty of trustees and managers to keep records 受托人与经理设置记录之责任

　　32. Numbering and preservation of certificates and instruments of transfer

　　证书及转让文件之编号与保存

　　33. Register of holders of registered units 注册单位持有人登记册

　　34. Register of certificates to bearer 持有人证书登记册

　　35. Form and period of preservation of records 记录之形式及须保留之期限

　　36. Restriction on registration of transfer of units单位转让登记之限制

　　37. Penalty罚则

　　PART V EXEMPTION AND RELIEF第Ⅴ部 豁免及宽免

　　38. Interpretation of Part v第Ⅴ部之释义

　　39. Instruments generally exempted获一般性豁免之文件

　　40. Instruments specially exempted获特别豁免之文件

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

　　政府或公职人员不须负缴纳印花税之责任

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

　　若干类租予政府之租约等可获印花税宽免

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

　　若干类领事楼宇之租约等可获印花税宽免

　　44. Relief in case of gift to exempted institution对获豁免机构之馈赠，可获印花税宽免

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

　　联属法团之间之土地契约，可获印花税宽免

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

　　因与政府订立新租约或换地而签订之有关不动产之文件，可获豁免缴纳印

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

　　用以证实日军占据期间之交易之文件，可获豁免缴纳印花税

　　PART VI ALLOWANCE FOR SPOILED OR UNWANTED STAMPS

　　第Ⅵ部 退换损坏或不须用之印花

　　48. Allowance for spoiled stamps退换损坏之印花

　　49. Allowance for misused stamps退换误用之印花

　　50. Allowance for unwanted adhesive stamps退换不须用之粘贴印花

　　51. Manner of making, and time for taking up, allowance退换印花之办法及兑换期限

　　PART VII MISCELLANEOUS第Ⅶ部 杂项规定

　　52. Remission of stamp duty第Ⅶ部 印花税之豁免

　　53. Liability for offences by bodies corporate承担法团所犯罪项之责任

　　54. Inspection of books of account etc. 帐簿等之查阅

　　55. Falsification帐簿等之查阅

　　56. Offences relating to stamps与印花有关之罪项

　　57. Power of magistrate in relation to stolen stamps裁判司处理偷窃所得印花之权力

　　58. Defacement of adhesive stamps涂污粘贴印花

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

　　在某些惩处之前向署长作出陈述

　　59. Fraudulent practices欺诈行为

　　60. Punishment for offences违例之惩处

　　61. Limitation of time for proceedings in respect of offences有关罪项之起诉时限

　　62. Responsibility for loss of or damage to instrument有关遗失或损毁文件之责任

　　63. Regulations规例

　　64-65. (Have had effect) 〔效用已完〕

　　66. Transitional过渡性条文

　　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

　　本条例旨在综合及修订与印花税有关之法例。 〔1981年7月1日〕

　　PART I PRELIMINARY第Ⅰ部 导言

　　1. Short title简称

　　This Ordinance may be cited as the Stamp Duty Ordinance. 本条例定名为印花税条例。

　　2. Interpretation释义

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

　　(1)在本条例内，除按照上下文另具意义者外，下开各词应解释如下

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

　　粘贴印花一词之意义是由第5条第(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;

　　评税指由印花税署署长根据第13条就一份文件所应征收之印花税所作出之评税;而评定一词则具有相同之意义;

　　"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)

　　不记名证券指经持有人交付后，即可将任何证券转让之文件，但不包括非以港币为单位之贷款所构成之证券有关之文件，惟此等贷款如何用港币偿还，或如可由任何人士选择以港币偿还者，则不在此列。

　　"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);

　　经纪人指身为认可证券交易所会员之人士;

　　应征收指根据本条例而应征收;

　　署长指根据第3条委任之印花税署署长;

　　"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;

　　土地契约指将任何不动产转让或授与任何人士之所有文件(包括退回土地之契约)及法院之判决或命令;

　　"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;

　　售卖土地契约指因售卖而将不动产让与或授与买方或其代表或其指定之人士之所有土地契约，并包括止赎令;

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

　　加盖适当印花一词对一份文件而言，指就该文件已根据本条例规定所应征收之印花税而盖贴适当之印花;

　　"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)

　　证券交易公司指按《证券交易所合并条例》(第361章)认可的公司作为符合该条例之证券交易公司;

　　"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;

　　签订及文件之签订二词，对一份并无盖章之文件而言，分别指签署及署名;

　　止赎令指取消赎权之一切命令或判决或具有止赎令效用之命令;

　　香港不记名证券指下列不记名证券

　　(a)在香港发行者;或

　　(b)由任何在香港成立之法团或非法人团体或其代表在其他地方发行者;

　　香港证券指转让时须在香港注册之证券;

　　"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;

　　文件一词包括每份书面文件;

　　转让文件指可将香港证券转让之文件，并包括弃权书;

　　日本房屋登录所指在日本占领香港期间用以保存房屋及建筑物之登记册或记录及

　　有关文件之办事处;

　　证券经销业务指根据第63条制定之规例所指定由经纪进行之证券经销业务;

　　租约一词不包括通过遗赠抵押而订立之租约;

　　"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)

　　借贷资本指由任何法团或非法人团体发行之债券、债券总额、公司债券或长期性

　　债款(无论用何种名称)或由此等团体筹集之资本，而此等资本乃属借贷所得或具有借款

　　性质者，但不包括符合下列情形之投资

　　(a)附有兑换或取得任何证券之权利者;或

　　(b)附有收取利息之权利，而收取之利息额

　　(i)较该资本面额之合理商业利润为多;或

　　(ii)在任何程度上须按照某企业之全部或部分业绩或任何资产之价值而决定者;

　　或

　　(c)附有在偿还时可得回一笔较该资本面额为多之款项之权利，而该款项与同等资

　　本面额如依照在认可证券交易所挂牌之借贷资本之发行条件而一般可获偿还之数额，不能

　　作合理之比较者;

　　"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)

　　印花指下开任何一项

　　(a)粘贴印花;

　　(b)任何印花(非粘贴印花)，用以或旨在用以表示，根据本条例规定，印花税经

　　已缴付或已获减免，任何罚款经已缴付或已获减免，或裁定费经已缴付，或表示任何文件

　　不应征收印花税或已加盖适当印花之事实;

　　(c)根据(b)段所指之印花所作出之记号或表示;

　　(d)任何成交单据上之印花，表示在第5A条协议下征收之印花税和在此种成交单

　　据上根据第5条第(2A)款规定之背书;

　　"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)

　　印花税指根据本条例规定应征收之印花税;

　　加盖印花指根据本条例规定盖贴印花;

　　证券指下开任何一项投资

　　(a)属于任何法团或非法人团体，或任何政府或地方政府当局，或由该等团体或政

　　府发行之任何股份、证券、债券、无抵押债券、基金、公债或票据，或其他任何名称之类

　　似投资;

　　(b)单位信托计划之任何单位;

　　(c)(a)或(b)段所提及之任何证券之任何特权或利息，或与之有关之权利，

　　特权或利息，而非某一雇员所购股份或股份买卖计划之权利，特权或利息，但除第22条

　　之规定，不包括任何《税务条例》(第112章)第2条所规定之借贷资本，汇票、期票

　　和保证金证书，以及该条例下规定之外汇基金欠款文件或港币多边欠款文件;不包括《借

　　款条例》(第61章)下的任何契约;也不包括海关退税票、贷款储蓄、基金、契约或票

　　据，除非是以港币面值，或可用港币偿还，或任何人可选择用港币偿还者，则不在此列。

　　"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.

　　加盖印花期限一词，就文件而言，其意义由第4条第(2)款所指定;

　　认可证券交易所指根据《证券交易所合并条例》第27条(第361条)而建立

　　之证券交易所。

　　单位及单位信托计划两词之意义各由第30条所指定。

　　(2)任何文件，倘根据其他条例之规定毋须缴纳印花税者，则毋须根据本条例征收

　　印花税。

　　(3)倘本条例有条文规定，除非文件符合条文所规定之条件，否则不列为已加盖适

　　当印花者，则纵使该文件已符合该条件，但如本条例其他条文另有规定该文件必须符合其

　　他条件者，则该等条文对该文件亦属适用，不受影响。

　　(4)在第Ⅳ部生效前，阐释第(1)款内证券一词之定义时，得将其(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.印花税署署长及助理署长

　　(1)兹设立印花税署署长，由总督委任，并须有若干名由总督委任之助理署长，以

　　执行本条例之规定。

　　(2)署长之办事处地点由其本人决定。

　　(3)凡本条例任何条款内有提及署长之处，如与执行该条款赋与署长之职责有关，

　　则包括当时获署长书面授权执行该项职责之任何助理署长。

　　(4)根据《印花条例》(第117章，1978年版)第2条获委任为印花税署署

　　长或助理署长之人士，如其在本条例即将开始生效时担任该等职位，得视为依照本条规定

　　获委任为印花税署署长或助理署长。

　　PART II CHARGING AND STAMPING OF INSTRUMENTS

　　第Ⅱ部 文件之征收印花税及加盖印花

　　4. Charging of, liability for, and recovery of stamp duty印花税之征收与缴税责任及追讨

　　(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)除非本条例另有规定外，凡第一附表所指定之文件，不论在任何地方签订，均

　　须征收该附表就有关文件所规定之印花税，而该附表所载类别，附注与诠释均相应生效。

　　(2)除本条例另有规定外，文件加盖印花之期限应为第一附表就有关文件所规定之

　　时间或期间;此外，倘该附表规定任何文件须于签订前加盖印花者，则该项规定不应视为

　　禁止有关文件于签订后加盖印花。

　　(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)任何应征收印花税之文件，倘未加盖适当印花，则第13条第(10)款、第19或第20条或第一附表分别指定须就有关文件加盖印花之1名或多名人士，以及使用该文件之人士须承担，或共同及个别承担民事责任，向署长缴付印花税及根据第9条须缴交之罚款;该等人士更可因欠缴印花税而被起诉，不论其彼此间之民事责任为何。

　　(3A)任何按照第5条第(2A)款应加盖印花税之成交单据，如未按第5A条之

　　规定向署长缴付单据上所印之印花税数额，则应按照第(3)款规定，被视为尚未加盖适

　　当印花之文件。

　　(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条第(1)款之规定作成及签订成交单据，则第一附表指定须就该单据加盖印花之人士须承担民事责任，向署长缴付该单据应征收之印花税及根据第9条须缴交之罚款。

　　(5)凡因追收任何文件之印花税而根据第(3)或第(4)款或第45条第(5A)款(C)段所提出之诉讼，不得于该文件加盖印花期限届满之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)纵使本条已有规定，署长可同意接受以分期付款方式缴交印花税或罚款。

　　(7)倘根据《公司条例》(第32章)第45条第(2)款规定须将该条第(1)

　　款(b)段所指非书面合约之有关资料呈交公司注册官登记者，则该等资料均须缴付相等

　　于若为书面合约时须缴付之印花税，而本条第(2)、第(3)、第(5)及第(6)款

　　之规定均适用于上述资料，一如其适用于上述书面合约然。

　　(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)倘在本条例开始实施后，任何人士根据任何条例获让与或授予不动产或香港证券者，则无论该条例乃于本条例之前或之后开始实施，该人须在该条例开始实施之日或获授予上述业权之日后30天内(二者以较后者为准)，按照不动产之土地契约或香港证券之转让应征收之印花税，着人将该条例(包括任何使该项授予生效之附属法例)之认证本加盖印花;此外，为执行第(3)款之规定起见，该人即为须就有关文件加盖印花之人士。

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

　　(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)除本条及第9条另有规定外，凡应征收印花税之文件须交由署长盖印;署长于

　　收到印花税后得以下列方式或着人以下列方式在文件上盖印

　　(a)用印花盖印机，并注明所缴付之印花税额及盖印日期;或

　　(b)用署长认可之印章，并注明香港印花税署字样及盖印日期，倘文件乃依照(b)段之方法盖印者，署长须同时在文件上尽量贴近盖印日期处记录

　　所缴纳之印花税额，并加签署。

　　(2)凡须根据第一附表第二类第(1)项目征收印花税之文件，可由获署长此项授

　　权之任何人士以盖贴粘贴印花之方式盖印;上述人士须在署长办事处购买该类印花。

　　(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款中已作规定，任何在第5A条之成交单据都应由署长授权之人加盖印章，并以署长认为适当的方式注明应征收之印花税数额，署长应在单据上以其认为合适之方式批注以下类似文字：通过该协议指定之证券交易公司已付或将付加盖之印花税数额。

　　(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条第3A款另作规定，按照第(2A)款盖印之成交单据应被视为按时交纳了适当数额之印花税。

　　(2C)有以下行为者将被视为犯法：

　　(a)未经署长授权，进行第(2A)款中之背书。

　　(b)对重要事项进行不合实际之背书。

　　(3)为执行第(2)款之规定而使用之粘贴印花，其种类及面额得由署长决定。

　　(4)除第7条另有规定外，凡须根据第一附表第二类第(4)项目征收印花税之文

　　件，可由任何根据该条规定获发印花盖印机牌照之人士用印花盖印机盖印。

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

　　下列规定，适用于香港发行之不记名证券

　　(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)在发行前，上述文件须连同署长规定须以书面拟备之有关该文件之资料一并提交署长;如业经以署长认可之特定印章盖印，表示该文件已提交署长者，则该文件即视为已加盖适当印花;

　　(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)在上述文件发行后2个月内或在署长所批准之较长期间内，须将一份载有该文

　　件之发行日期及署长规定须呈报之进一步资料之陈述书送交署长;而该文件所须征收之印

　　花税，须于陈述书送交时或署长所批准之较长时间内向署长缴交;

　　倘不依照(a)或(b)段规定办理，或就该文件所提交之资料在任何重要情节方面

　　属于虚假者，则第一附表第三类所指定须负责为该文件加盖印花之人士可遭罚款，其数额

　　相当于该文件所应征收印花税额之10倍;此项罚款得视作欠负政府之民事债项，由署长

　　负责追讨。

　　(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)倘一份文件所应征收之印花税在某方面须按照另一份文件所缴纳之印花税而计算者，则署长在接获申请及上述2份文件后，得将后一份文件所缴交之印花税额以其认为适合之方式在前一份文件上注明。

　　(7)如果呈交给署长盖印之文件，署长按照第12条之规定，要求提供文件摘要或

　　证据，那么除非所要求之摘要或证据已具备，署长可以：

　　(a)拒绝在该文件上盖印;

　　(b)按他认为适当之条件在文件上盖印。

　　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.与证券交易公司之征收协议

　　(1)署长可按照该条例之规定条款，与证券交易公司签订征收协议;该协议应注明

　　按照第一附表第二类第一项之规定，或交单据所应缴付之印花税。

　　(2)该条下之协议应该规定：

　　(a)在任何与该协议有关或交单据上盖印注明应交纳之印花税数额;

　　(b)证券交易公司应向署长定期提交与协议有关之成交单据帐目，包括协议中所规

　　定之细节;

　　(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)证券交易公司应在向署长提交帐目时，交纳第(1)款中规定之与协议有关之成交单据在帐目期间所应交纳之全部印花税。协议可以包括署长认为合适之任何条件。

　　(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)若未能按协议提交帐目，或未能按照协议交纳印花税，证券交易公司将受到处罚，每拖延一天罚款1，000元，另外，协议下每一笔拖欠税款将按照每100元每天3分之利率，从应交纳那天起算利息，直到实际交付日止。

　　(4)第(3)款中之罚金和利息将视作欠负政府之民事债项予以追讨。

　　6. Cancellation of adhesive stamps粘贴印花之注销

　　(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)凡用以表示已根据第5条第(2)款规定缴付印花税之每一粘贴印花，在盖贴

　　后，须立即由盖贴印花之人士予以注销，使该印花不能再用以缴税。

　　(2)凡用粘贴印花加盖之文件，除非该印花已依第(1)款所规定予以注销，否则

　　不得视作已加盖适当印花。

　　7. Licensing and use of franking machines印花盖印机之发牌与使用

　　(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)署长可发给牌照与任何人士，准许该人使用印花盖印机根据第5条第(4)款

　　规定在任何文件上加盖印花;牌照格式一如第二附表第一部所载者。

　　(2)任何人士，均不得使用印花盖印机根据第五条第(4)款规定在任何文件上加

　　盖印花，除非

　　(a)该人领有牌照;或

　　(b)依照第二附表第一部所开列之条件或署长就印花盖印机牌照所订定之附加或其

　　他条件而使用;或

　　(c)该盖印机在文件上盖印时，一并盖上加盖印花之日期。

　　(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规定，对每一牌照领有牌照之印花盖印机，均属有效。

　　(4)凡由署长或获授权人员为执行本条之规定已领有牌照之印花盖印机上所贴之封

　　条，除署获授权人员外，任何人士均不得将之拆开，或何方式加以干扰。

　　(5)倘署长有合理理由相信确有下开情事者，时将牌照撤销

　　(a)任何人士曾违反第(2)款(b)或(C)段之规定使用已领有牌照之印花盖

　　印机，或违反第(4)款之规定，将贴于盖印机上之任何封条拆开或加以干扰;或

　　(b)已领有牌照之印花盖印机印出之印花有欠完全;或

　　(C)已领有牌照之印花盖印机最少已有六个月未经使用。

　　(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，如违反第(2)或第(4)款之规定，违法。

　　(7)在以第(2)款所指之罪名而提出之检控中，证明被告确拥有一部印花盖印机，除能提出反，得推定该盖印机乃用以根据第5条第(4)款之在文件上加盖印花者。

　　(8)任何印花盖印机，倘曾用以进行第(2)款所指之罪行，则无论是否有人因该

　　项罪行而被定罪，署长可向裁判司申请予以没收。

　　(9)在本条内

　　获授权人员指获署长书面授权执行本条规定之任何公职人员;

　　牌照指署长根据第(1)款规定所签发之牌照，

　　已领有牌照亦应作如是解释。

　　8. Duplicates and counterparts副本与复本

　　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.

　　凡须征收印花税文件之副本或复本，除非已一如正本加盖印花，或在其上获表明其正

　　本已缴付印花税，否则不得视作已加盖适当印花。

　　9. Late stamping逾期加盖印花

　　(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条第(5)款或第13条第(7)款(a)段适用之文件外，凡须征收

　　印花税之文件，如未于该文件之加盖印花期限内或该期限之前加盖印花者，不得予以盖印

　　，但在缴付印花税及下列各项中适用之罚款后，署长得予以加盖印花

　　(a)如该文件在加盖印花期限届满后1个月内予以盖印，罚款为印花税额之两倍;

　　(b)如该文件在加盖印花期限届满后十个月之后，但在第2个月内予以盖印，罚款

　　为印花税额之4倍;

　　(c)在其他情形下，罚款为印花税额之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)署长可减免第(1)款规定应缴罚款之全部或部份。

　　(3)倘根据本条规定任何文件所应缴之罚款已缴付或获减免，署长得以其认为适当

　　之方式在该文件上加以表明。

　　10.文件之缮写、征税及加盖印花方法

　　(1)凡应征收印花税之文件，其缮写方法应使印花能加盖在文件之正面，及使其不

　　能再用于其他文件之上。

　　(2)凡应征收印花税之文件，如载有或涉及多宗不同事项，则应按每宗事项征收印

　　花税，一如其为个别文件然。

　　(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)凡应征收印花税之文件，须各自按其所应征收之印花税分别加盖印花。

　　4)除第16条第(1)款另有规定外，凡须按照其所订明之代价征收印花税之文件，倘除上述代价之外另订明其他有值代价者，则应按每项代价征收印花税，一如其为个别文件然。

　　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.须列出影响印花税之事实与情况

　　(1)凡对文件应否征收印花税或对其所应征收之税额有所影响之一切事实与情况，

　　均须在文件内全部正确列出。

　　(2)任何人士，如有下列行为，其目的在欺骗政府者，即属违法

　　(a)签订任何并未将上述事实及情况全部正确列出之文件;或

　　(b)如被雇用、参与或拟备任何文件者，因疏忽或遗漏而未有将上述事实及情况全

　　部在文件内正确列出。

　　(3)在刑事诉讼程序展开前，署长可就第(2)款所指之罪项，以罚款代替起诉。

　　12. Power to call for abstract and evidence要求提供摘要与证据之权力

　　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.

　　当任何文件提交署长盖印时，署长可要求有关人士提供该文件之摘要及其认为需要之证据，以证明举凡对该文件应否征收印花税或其所应征收之税额有所影响之事实及情况，均已全部在该文件内正确列出。

　　13. Adjudication of stamp duty by Collector由署长裁定印花税

　　(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)关于任何已签订之文件，署长可对下开问题表示意见;又倘有人向其提出请求

　　及缴付审裁费20元后，则须对下开问题表示意见

　　(a)该文件是否须征收印花税;

　　(b)该文件须征收之印花税额。

　　(2)倘已根据第(1)款规定缴付审裁费，则有关之文件均须以署长所认可之印章

　　盖印，表明已缴付该项费用。

　　(3)倘署长认为该文件

　　(a)毋须征收印花税，则除第(4)款另有规定外，该文件可加盖署长所认可之印

　　章，表明该文件毋须征收印花税;

　　(b)如须征收印花税，则署长须评定其数额;此外，除第(7)款另有规定外，如

　　文件已根据第五条规定加盖印花，表明已缴付署长所评定之印花税者，该文件亦可加盖署

　　长认可之印章，表明该文件已加盖适当印花。

　　(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)除本条另有规定外，凡已由署长评定其须缴印花税额之文件，如未加盖印花或所加盖印花之数额不足者，则不得予以盖印，但如依照评定之税额加盖印花者，则不在此限;如属署长认为不须征收印花税之文件，则除非已根据第(2)款盖印，表明已缴付审裁费或第40条对其适用，否则不得根据第(3)款(a)段予以盖印。

　　(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条适用于署长拟根据第(1)款规定表示或被要求表示意见之文件，一

　　如其适用于呈交署长加盖印花之文件;又如署长因执行本条之规定而要求提交法定声明书

　　者

　　(a)则该法定声明书不得在任何诉讼案中用以针对作出该项声明之人士，但如属与

　　该文件(该法定声明书与其有关者)须征收印花税额有关之聆讯，则不在此限;及

　　(b)除非法定声明书内容业经证实在任何重要情节方面并非真确，否则作出该项声明之人士在缴付该文件所须征收之印花税后，得免除其本人根据第十一条可能遭受之处罚。

　　(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，倘已根据本条规定盖印，表明毋须征收印花税或已加盖适当印花者，即使有人就印花税提出反对，亦得在任何情况下接纳为证据。

　　(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)关于任何未加盖印花之文件，如任何人士根据本条规定于该文件应加盖印花期限内或在该期限开始之前请求署长根据第(1)款规定表示意见，而署长认为该文件须征收印花税者，则该文件

　　(a)可于缴付印花税后予以加盖印花，但该税款必须于该文件须加盖印花期限届满

　　前，或在有关之印花税评定日期起计1个月期满前缴付(两者中以较后之日期为准);

　　b)如印花税未依上述规定缴付，可于印花税连同根据第九条规定计算之罚款一并

　　缴付后予以加盖印花，而就此项目的而言，第九条之规定在加盖印花方面适用于该文件，

　　一如其适用于须征收印花税但未于其应加盖印花期限内加盖印花之文件。

　　(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)倘评定文件须征收印花税额之通知书，乃于评定日期起7日内以挂号邮件方式送达根据第(1)款请求署长就该文件表示意见，或须就该文件加盖印花之人士，则该项评税在评定日期1个月后即属最终决定，在任何方面对该等人士均属有效，但如在反对该项评税之上诉案中获胜诉者，则属例外。

　　(9)倘署长在评定任何文件所须征收之印花税额后1个月内，认为评定之税额过高

　　，则可将该项评税取消，而另以其认为适当之评税取代之;此外，在本条例内，凡有提及

　　评税之处，均视作包括用以替代之评税。

　　(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)凡经署长根据第(1)款规定表示或须表示意见之应征收印花税文件，倘其上表明已缴纳印花税，惟已缴税额较署长评定者为少，则在不损害任何人士缴付上述两者间差额之责任之情况下，除非该文件在由有关评税评定日期起计之1个月内按该差额加盖印花，否则另须征收附加印花税，其数额相当于根据该差额所须缴交之利息，由该评税之评定日期后1个月起计至缴付该附加印花税日期为止，按每百元或其部份每日缴付四仙计算;此外，凡须按该项评定印花税额在文件上加盖印花之人士，亦须负责按该项额外印花税额在该文件上加盖印花。

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

　　(11)关于根据第(10)款规定所须缴交之附加印花税，署长可宽免其全部或部份。