| 单词 | Rate |
| 释义 | 差餉 1. A levy to defray the expenses of local government, imposed on all owners of property in a particular area. Rates are ordinarily calculated according to the value of the land or buildings in the locality rather than by the cost of supplying services to the owners of the land: Direct Spanish Telegraph Co Ltd v Shepherd (1884) 13 QBD 202. Rates used to be levied in Hong Kong for the purpose of meeting the expenses of municipal services that are run by the municipal councils. The abolition of the municipal councils in 2000 means that rates collected nowadays are deposited into the general revenue of Government. Land or buildings are valued for the purpose of levying rates in Hong Kong by reference of the rent at which the land or building concerned might reasonably expected to be let: Rating Ordinance (Cap 116) s 7(2). 2. An amount which is measured by reference to a period or recurring period, in some cases weekly and in others yearly. Where an amount payable or reserved is specified in terms of a rate, that payment or reservation of a lump sum is prohibited: Booth v New Afrikander Gold Mining Co [1903] 1 Ch 295; Davis v Burton (1883) 11 QBD 537. See also Charge; Tax. 1. 為支付當地政府開支的一項徵費，向所有位處特定地區的土地所有人施加。差餉通常按照土地或建築物其所在地區的價值計算，而非政府向土地所有人提供服務的成本：Direct Spanish Telegraph Co Ltd v Shepherd (1884) 13 QBD 202。香港以前的差餉是為償付市政局所提供的市政服務開支而徵收。市政局在2000年被取消，這意味今天所徵收的差餉，均被存入政府的一般收入。就徵收差餉而對土地或建築物作出的估價，乃參照該土地或建築物可合理預期得到的租金：《差餉條例》（第116章）第7條。 2. 參照一段時間或反覆發生的一段時間（有些情形為每星期，或其他情形的每年）所計算的款額。凡應付的款額或預留的款額是以時間比例指明的，不得以整筆款項繳付或預留：Booth v New Afrikander Gold Mining Co [1903] 1 Ch 295; Davis v Burton (1883) 11 QBD 537。另見 Charge; Tax。n. |
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