Buying and selling of goods, land, or choses in action, or operations of a commercial character by which a trader provides to customers for reward some kind of goods or services. It includes every trade and manufacture, every adventure and concern in the nature of trade (Inland Revenue Ordinance (Cap 112) s 2(1)), and a profession (Trade Marks Ordinance (Cap 559) s 2). Profits tax shall be charged for each year of assessment at the standard rate on every person carrying on a trade, profession or business in Hong Kong in respect of his assessable profits arising from such trade, profession or business: s 14(1). Sometimes the question whether an activity is a trade becomes a matter of degree, of frequency, of organisation, even of intention, and in such cases it is for the fact finding body to decide on the evidence whether a line is passed: Ransom (Inspector of Taxes) v Higgs [1974] 1 WLR 1594, 3 All ER 949. See also Trader.
指具有商業性質的貨物、土地、據法權產買賣，在這類經營情況下，買賣商為獲得報酬而提供顧客若干類別的貨物或服務。包括每一行業及製造業，亦包括屬生意性質的所有投機活動及項目（《稅務條例》（第112章）第2(1)條），及任何專業（《商標條例》（第559章）第2條）。凡任何人在香港經營任何行業、專業或業務，而從該行業、專業或業務獲得應評稅利潤，則須向該人就其上述利潤而徵收其在每個課稅年度的利得稅：第14(1)條。有時某活動是否屬於行業／生意是程度、次數、組織、甚至是意圖的問題，在此等情況下，事實裁斷者須基於證據決定有關活動是否已過界線：Ranson v Higgs [1974] 1 WLR 1594, 3 All ER 949。另見 Trader。n.

• Valuer
• Value received
• Value surviving
• Vandalism
• Variance
• Variation
• Variation of rights
• Variation of works
• Variation order
• Vasectomy
• Vehicle
• Vehicle specifications
• Vendor
• Vendor shares
• Vendor's lien
• Venture capital
• Venue
• Veracity
• Verbal contract
• Verbatim
• Verbatim record
• Verdict
• Version
• Versus
• Vertical arrangement