| 单词 | Business |
| 释义 | 商業、業務 Any form of trade, commerce, craftsmanship, profession, calling or other activity carried on for the purpose of gain and it also means a club: Business Registration Ordinance (Cap 310) s 2; Abernethie v AM & J Kleiman Ltd [1969] 2 All ER 790 (CA). Lease and tenancies - A work, involving the recourse of numerous persons to the premises, that is done for payment: for example, subletting of premises in apartments, and the business of a school: Barton v Reed [1932] 1 Ch 362; Wauton v Coppard [1899] 1 Ch 92. It is deemed to be a business even without payment where the result is in effect the same as if a charge were made, thus a ‘home’ where working girls were boarded without payment was held in effect to be the business of a lodging house: Rolls v Miller (1884) 27 Ch D 71 (CA). The making of profit is not essential to constitute a business: Florent v Horez (1983) 48 P & CR 166 (CA). Partnerships and joint ventures - A trade, occupation or profession. A business carried on by a partnership with a common view of profit, but not a registered company or any association formed or incorporated by or in pursuance of any ordinance: Partnership Ordinance (Cap 38) s 3. Taxation and revenue ‘ - Business’ includes agricultural undertaking, poultry and pig rearing and the letting or sub-letting by any corporation to any person of any premises or portion thereof, and the sub-letting by any other person of any premises or portion of any premises held by him under a lease or tenancy other than from the Government: Inland Revenue Ordinance (Cap 112) s 2. Although only sub-letting by a person who is not a Government lessee automatically constitutes business, a sub-letting by an individual Government lessee may be so if the surrounding circumstances justify such a finding of more than a simple tenancy: Kwong Kwan Nang v CIR (1989) 2 HKTC 541. ‘Business’ may also embrace the mere passive receipt of income by a company: CIR v Bartica Investment Ltd [1996] 4 HKC 599 (HC). 指為了圖利而從事的任何形式的生意、商務、工藝、專業、職業或其他活動，同時亦指一所會社：《商業登記條例》（第310章） 第 2條; Abernethie v AM & J Kleiman Ltd [1969] 2 All ER 790 （芵國上訴法院）。 租賃 - 為款項的目的而作出涉及眾人使用有關處所的工作：例如轉租寓所的處所或學校的業務：Barton v Reed [1932] 1 Ch 362; Wauton v Coppard [1899] 1 Ch 92。如有關的結果實際上猶如已繳費一樣，則即使是在沒有付款的情況下進行，亦被視為業務；因此女工在沒有付款的情況下寄膳的「住所」被裁定為實際上屬於旅館的業務：Rolls v Miller (1884) 27 Ch D 71 （芵國上訴法院）。牟利並非構成業務的重要元素：Florent v Horez (1983) 48 P & CR 166 （上訴法院）。 合夥與合營企業 - 某任何貿易、職業或專業。指合夥為牟利而經營的業務，但非註冊公司、或任何根據有關條例而組成或成立為法團的組織：《合夥條例》（第38章）第 3條。 稅收與稅務 - 「業務」包括農業經營、家禽飼養及豬隻飼養、任何法團將任何處所或其部分出租或分租給任何人，及任何其他人將其根據租契或租賃（但不包括政府租契或政府租約）而持有的任何處所或其部分分租：《稅務條例》（第112章）第 2條。儘管只有非政府土地承租人的轉租才可自動構成業務，但如週圍的環境有充分理由支持作出超逾簡單租賃的裁斷，則個別政府土地承租人的轉租可構成業務：Kwong Kwan Nang v CIR (1989) 2 HKTC 541。「業務」亦可包含公司純粹被動的收入的收取：CIR v Bartica Investment Ltd [1996] 4 HKC 599 （高等法院）。n. |
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