法律英语词汇“Service company”的翻译、意思、用法、释义-法律词典

单词	Service company
释义	服務公司 A company or trust established to provide services and facilities to other companies or persons, in order for the companies or persons to derive chargeable profits. There are two types of service company arrangements identified by the Inland Revenue Department as causing particular concern. Type I arrangement refers to a situation where a person, who renders services to a company under an employment-like condition, is remunerated by way of payment of a fee, such as consultancy fee, to a service company under his control, rather than a salary. This type of arrangement is prohibited and the person rendering the service will be treated as an employee of the company receiving the services. The remuneration, such as the consultancy fee, will be treated as salary of the person: Inland Revenue Ordinance (Cap 112) s 9A; Inland Revenue Department of Hong Kong, Departmental Interpretation and Practice Note No 25. Type II arrangement refers to the situation where a firm (an unincorporated business) claims deduction for payments, such as management fees, made to another company or trust controlled by the proprietor or partners of the business. This type of arrangement may be allowed, provided that the transactions are entered on an arm’s length basis and the services provided are ‘qualifying services’. ‘Qualifying services’ are non-professional services which are required to provide the infrastructure in which the firm operates and to cater for its day to day operations, excluding services provided by the proprietor, partners or fee earners of the firm, who have contracts of employment with the service company or trust: Inland Revenue Department of Hong Kong, Departmental Interpretation and Practice Note No 24. 為向其他人或公司提供服務或設施而成立的公司或信託，以便有關的人或公司產生應課稅的利潤。稅務局指出有兩類值得特別關注的服務公司安排。第I類安排所指的情況如下：根據如同僱傭工作的狀況下，向一間公司提供服務的人，會得到以償付費用的方式獲付酬金，例如向其控制的服務公司支付的顧問費（而非薪金）。禁止這類安排，而提供服務的人會被視為接受服務的公司的僱員。有關的酬金例如顧問費會被視為有關人士的薪金：《稅務條例》（第112章）第9A條；香港稅務局《稅務局釋義及執行指引》第25號指引。第II類安排所指的情況如下：一間公司 (沒有註冊的業務) 為費用向另一間由業務的所有人或合夥人控制的公司或信託申請扣除額，例如管理費。如有關的交易以公平的基礎訂立及所提供的服務是「符合標準的服務」，則可准予此類安排。「符合標準的服務」是非專業的服務，須予以提供作為公司經營及日常運作的基礎，但不包括與服務公司或信託有僱傭合約的所有人，合夥人及賺取酬金的人提供的服務：香港稅務局《稅務局釋義及執行指引》第24指引。
随便看	Next of kin Next of kin settlement Nexus Niece Nisi Nisi prius No bill No claim bonus No confidence motion No evidence rule No fault liability Noise Noise abatement No liability company Nolle prosequi Nominal consideration Nominal damages Nominal defendant Nominated subcontractor Nomination Nominee Nominee corporation Nominee director Nominee shareholder Non-acceptance

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