单词 | Trade |
释义 | 行業/生意 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. |
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