| 单词 | Corporation |
| 释义 | 法團 A legal entity created by charter, prescription, or legislation. For example, the Mass Transit Railway is established under the Mass Transit Railway Corporation Ordinance (Cap 556). A corporation is treated in law as a legal person having separate legal personality independent from the persons who make up the company: Good Profit Development Ltd v Leung Hoi [1992] 2 HKC, [1993] 2 HKLR 176. It is described as an ‘artificial person’ or a ‘body corporate’: Companies Ordinance (Cap 32) s 16(2). For the charge of profit tax, corporation means any company which is either incorporated or registered under any enactment or charter in force in Hong Kong or elsewhere but does not include a co-operative society or a trade union: Inland Revenue Ordinance (Cap 112) s 2(1). See also Body corporate; Company; Corporation sole; Foreign company; Incorporation. 根據成立章程，成文法規或立法成立的法律實體。例如地下鐵路有限公司乃根據地下鐵路條例（第270章）成立，任何公司於法律上來說乃擁有獨立的法定身份的法人：Good Profit Development Ltd v Leung Hoi [1992] 2 HKC, [1993] 2 HKLR 176。它可形容為「法人團體」；《公司條例》（第32章）第16(2)條。就徵收利得稅來說，法團指拫據香港或其他地方任何有效的成立法規或成立章程而成立為法團或註冊的任何公司，但不括合作社或職工會：《稅務條例》（第112章）第2(1)條。另見 Body corporate; Company; Corporation sole; Foreign company; Incorporation。n. |
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