in the ordinary course of conduct of his trade, profession or business in respect of market making holds himself out as being willing to buy and sell securities for his own account and on a regular basis; and

在其关乎庄家活动的行业、专业或业务的通常运作中，显示本身是愿意经常性地为自己买卖证券的；及

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

where that trade, profession or business involves the provision of services, records of the services provided in sufficient detail to enable the Commissioner to readily verify the entries referred to in paragraph (b).

(凡该行业、专业或业务涉及提供服务)显示所提供的服务的足够细节，以令局长能轻易核实(b)段所提述的记项的纪录。

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http://www.legislation.gov.hk/eng/index.htm 03.10.2011

expenditure on research and development related to that trade, profession or business, including capital expenditure except to the extent that it is expenditure on land or buildings or on alterations, additions or extensions to buildings.

与该行业、专业或业务有关的研究和开发开支，包括资本开支，但不包括在土地或建筑物方面或在改建、增建或扩建建筑物方面的资本开支。

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http://www.legislation.gov.hk/eng/index.htm 03.10.2011

in the case of any other relevant trade, profession or business, the full amount of any relevant profits therefrom arising in or derived from Hong Kong during the relevant period,

如属任何其他的有关行业、专业或业务，则在有关期间内从该来源所得的于香港产生 或得自香港的全部有关利润，

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http://www.legislation.gov.hk/eng/index.htm 03.10.2011

the amount of that loss shall be carried forward and set off against the amount of his assessable profits from that trade, profession or business for subsequent years of assessment.

则该亏损额须予结转，并以该人在其后各课税年度从该行业、专业或业务所得的应评税利润额抵销。

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http://www.legislation.gov.hk/eng/index.htm 03.10.2011

sums received by or accrued to a corporation carrying on a trade, profession or business in Hong Kong by way of interest derived from Hong Kong;

在香港经营某行业、专业或业务的任何法团，以得自香港的利息形式而收取或应累算的款项；

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011