《豁免利得稅 ( 利息收入 ) 令》 Exemption from Profits Tax (Interest Income) Order

1 2
第 112T 章 第1條 Section 1 Cap. 112T

《豁免利得稅 ( 利息收入 ) 令》 Exemption from Profits Tax (Interest Income) Order

( 第 112 章第 87 條 ) (Cap. 112, section 87)
( 略去制定語式條文 ——2020 年第 3 號編輯修訂紀錄 ) (Enacting provision omitted—E.R. 3 of 2020)

[1998 年 7 月 3 日 ] [3 July 1998]

( 格式變更 ——2020 年第 3 號編輯修訂紀錄 ) (Format changes—E.R. 3 of 2020)

1. 釋義 1. Interpretation
在本命令中 —— In this Order—
認 可 機 構 (authorized institution) 指《銀 行 業 條 例》( 第 155 章 ) authorized institution (認可機構) means an authorized institution
第 2 條所指的認可機構。 within the meaning of section 2 of the Banking Ordinance
(Cap. 155).

2. 利得稅的豁免 2. Exemption from profits tax

(1) 除第 (2) 及 (3) 款另有規定外，如任何款項是以利息形式 (1) Subject to subsections (2) and (3), where any sum is received
得自在香港存放於認可機構的存款並 —— by or accrued to—
(a) 由任何在香港經營某行業、專業或業務的法團所收 (a) a corporation carrying on a trade, profession or business
取，或累算歸予該法團的；或 in Hong Kong; or
(b) 由任何在香港經營某行業、專業或業務而並非法團 (b) a person, other than a corporation, carrying on a trade,
的人就該行業、專業或業務的資金所收取，或就該 profession or business in Hong Kong, in respect of
行業、專業或業務的資金而累算歸予該人的， funds of the trade, profession or business,
則該法團或該名並非法團的人，獲豁免就該等利息繳付 which sum is by way of interest derived from any deposit
在扣除本條例第 IV 部所容許予以扣除、為產生該利息而 placed in Hong Kong with an authorized institution, the
招致的支出及開支後而根據該部須課以的利得稅；但該 corporation or person other than a corporation shall be
項豁免只就以下利息而適用 —— exempt from the payment of profits tax chargeable under Part
(i) 在 1998 年 6 月 22 日前存放或續期的存款於該日期 IV of the Ordinance in respect of that interest, after deduction
或之後所累算的所有利息；及 of all allowable outgoings and expenses under Part IV of

最後更新日期 Last updated date

7.5.2020 經核證文本 Verified Copy 7.5.2020
 《豁免利得稅 ( 利息收入 ) 令》 Exemption from Profits Tax (Interest Income) Order

3 4
第 112T 章 第3條 Section 3 Cap. 112T

(ii) 在 1998 年 6 月 22 日或之後存放的新存款或在該日
期或之後續期的現有存款所獲付的所有利息。
(2) 如有關存款是用以保證或擔保本條例第 16(1)(a) 條提述的
借款的償還，則在施行本條例第 16(1)(a) 條的條件根據本
條例第 16(2)(c)、(d) 或 (e) 條獲符合、且本條例第 16(2A)
條不適用的情況下，第 (1) 款並不適用。  (2004 年第 12
號第 25 條 )
(3) 本條不適用於財務機構所收取的利息或累算歸予財務機
構的利息。
(4) 在本條下的豁免所適用的情況，並不論有關存款是否有
存款證為證。
the Ordinance incurred in producing such interest, and such
exemption applies, in respect of—
(i) a deposit placed or renewed prior to 22 June 1998, to
the whole of the interest accrued on or after such date;
and
(ii) a new deposit placed or an existing deposit renewed on
or after 22 June 1998, to the whole of the interest paid
on such deposit.
(2) Subsection (1) shall not apply in the case of any deposit
which is used to secure or guarantee money borrowed referred
to in section 16(1)(a) of the Ordinance where the condition
for the application of section 16(1)(a) of the Ordinance is
satisfied under section 16(2)(c), (d) or (e) of the Ordinance
and section 16(2A) of the Ordinance does not apply. (12 of
2004 s. 25)
(3) This section does not apply to interest received by or accrued
to a financial institution.
(4) The exemption under this section applies whether or not a
deposit is evidenced by a certificate of deposit.

3. 豁免適用於所有貨幣 3. Exemption applies to all currencies

本命令適用於存放於認可機構的存款，而無須理會該存款是 This Order applies to deposits with an authorized institution,
以何種貨幣作面值。 regardless of the currency in which the deposit is denominated.

最後更新日期 Last updated date

7.5.2020 經核證文本 Verified Copy 7.5.2020