Except with the written consent of the Collector of Stamp Revenue, the machine shall not be used to stamp any instrument other than those connected with the business of the licensee.

除经印花税署署长以书面同意外，不得使用该盖印机在任何与持牌人业务无关的文书上加盖印花。

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

While issuing the certification page of declaration form, the customs shall stamp on the lower right corner of the printed certificate page with the inscription of "verification completed", which has been recorded in the relevant department.

海关签发报关单证明联应当在打印出的报关单证明联的右下角规定处加盖已在有关部门 备案的“验讫章”。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

No voucher or stamp tax may be imposed as a supplement tax when such tax is collected.

该项税种征收时不再附加凭单印花税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

A stamp certificate may be issued in paper form or in the form of an electronic record.

印花证明书可以纸张形式或以电子纪录形式发出。

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

"stamp" (印花) includes a stamp impressed by means of a die as well as an adhesive stamp.

“印花”（stamp)包括以印模印压的印花及黏贴印花；

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

The voucher & stamp tax as listed in the Arrangement is a supplemental tax, which is not an independent tax.

凭单印花税：《安排》中所列此项税收为附加税，不做为一项独立的税种。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

Where an appeal is brought under subsection (1) against an assessment made of the stamp duty chargeable on any instrument;

凡有任何上诉是针对一项就任何文书可予征收的印花税作出的评税而根据第(1)款提出 的；

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

knowingly sells or offers or exposes for sale or utters or uses any stamp which has been fraudulently printed or impressed;

明知而售卖、为出售而提供或展示、行使或使用任何欺诈地印成或盖成的印花；

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

fraudulently mutilates any stamp, with intent that any use may be made of any part of such stamp;

欺诈地切割任何印花，意图使该印花的任何部分可供使用；

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

fraudulently fixes or places upon any instrument, or upon any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn or in any way removed from any instrument or out of or from any other stamp;

欺诈地在任何文书或印花上贴上或放置任何印花或其部分，而该印花或其部分，不论 是否欺诈地，是从任何文书或从任何其他印花剪下、撕下或以其他方式移去；

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

an allowance has been made in respect of the stamp certificate under this Ordinance; or requested by any person who has shown to the satisfaction of the Collector that the stamp certificate contains any error.

已根据本条例就该证明书而容许退回；或任何人有此要求并提出证明令署长信纳该证明书载有任何误差。

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

Stamp duty chargeable in case of conveyance or transfer in contemplation of sale or subject to power of revocation etc.

因预期售卖而订立的或受撤销权等规限的转易契或转让书可予征收的印花税

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

A person may, in respect of an instrument to which this Part applies and being an instrument specified by the Collector, apply to the Collector for stamping the instrument without presenting it.

任何人可就本部适用并由署长指明的文书，向署长申请在无需出示该文书的情况下为该文 书加盖印花。

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

Detained persons may correspond with their parents or guardians and for such purpose shall be provided with stationery and postage stamps, and may also correspond with friends:

被羁留者可与父母或监护人通信，而为达致此目的须获提供文具及邮票，此外亦可与朋友通信：

http://www.legislation.gov.hk/eng/index.htm 06.11.2011

http://www.legislation.gov.hk/eng/index.htm 06.11.2011

Notwithstanding subsection (2), a contract note to which an agreement under section 5A relates may be stamped by any person authorized in that behalf by the Collector by imprinting in such manner as the Collector may think fit on the contract note-

尽管第(2)款另有规定，与根据第5八条订立的协议有关的成交单据可由获署长授权加盖印花 的人加盖印花，方式是由该人按署长认为适当的方式，在该单据印上一

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011