请输入您要查询的单词:

 

单词 Investment
释义 投資
1. An expenditure to acquire some species of property to generate profits or gains; the act of investing. 2. The property acquired with the expectation of interest or profit and held for the sake of the income which it will yield: Re Wragg, Wragg v Palmer [1919] 2 Ch 58. An investment may take the form of debenture stocks and preference and ordinary shares (Re Connolly, Walton v Connolly (1914) 110 LT 688), and includes real properties (Re Wragg, Wragg v Palmer, supra), and sub-leases (Tootal Broadhurst Lee Co Ltd v IRC [1949] 1 All ER 261 (HL)); but it does not include a balance remaining in the banker’s hands (Archibald v Hartley (1852) 21 LJ Ch 399). In the absence of special indication, a mere deposit of money at a bank is inadequate to constitute a pecuniary investment, whether or not that account generates interest: Re Price [1905] 2 Ch 55. As opposed to trading, monetary gain realised on selling, an investment is not subject to profits tax: Inland Revenue Ordinance (Cap 112) ss 2, 14; Simmons (as Liquidator of Lionel Simmons Properties Ltd) v IRC [1980] 2 All ER 798 (HL); All Best Wishes Ltd V CIR (1992) 3 HKTC 750. However, where property was initially acquired as an investment but was subsequently realised with a change of intention to trade for profit, it constitutes trading from the decision date of the change and the profit gained was taxable: D12/80 1 IRBRD 380. See also Invest.
1. 為獲取一些種類財產以產生收益或增益的資本支出;投資行為。  2. 以期獲取利息或收益並為將產生收益而持有的財產:Re Wragg, Wragg v Palmer [1919] 2 Ch 58。投資可以採取債權股證和優先股和普通股的形式(Re Connolly, Walton v Connolly(1914) 110 LT 688),並且包括不動產(Re Wragg, supra)和分租(Tootal Broadhurst Co Ltd v IRC [1949] 1 All ER 261(上議院));但不包括保存在銀行家手中的餘額(Archibald v Hartley(1852) 21 LJ Ch 399)。在無特別指明的情況下,僅僅是存於銀行中的金錢存款不足以構成金錢投資,無論該帳戶是否產生利息:Re Price [1905] 2 Ch 55。與貿易相對,對售賣一項投資而實現的金錢增益不徵收利得稅:《稅務條例》(第112章)第2及14條;Simmons v IRC [1980] 2 All ER 798; All Best Wishes Ltd V CIR(1992) 3 HKTC 750。然而,凡財產最初作為投資而獲得,但隨後隨為獲利交易的意圖改變而實現,它被認為從改變的決定之日構成貿易,且獲取的收益應被課稅:D12/80 1 IRBRD 380。另見 Invest。n.
随便看

 

法律词典收录了8080条英汉双解法律词条,基本涵盖了常用法律英语单词及短语词组的翻译及用法,是法律学习的有利工具。

 

Copyright © 2000-2023 Newdu.com.com All Rights Reserved
更新时间:2025/7/26 7:35:56