国家税务总局关于房地产开发业务征收企业所得税问题的通知
国家税务总局
国家税务总局关于房地产开发业务征收企业所得税问题的通知
国税发[2006]31号
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为了加强和规范房地产开发企业的企业所得税征收管理，根据《中华人民共和国企业所得税暂行条例》及其实施细则、《中华人民共和国税收征收管理法》等有关法律、法规规定，结合房地产开发企业（以下简称开发企业）的经营特点，现就房地产开发的有关企业所得税问题通知如下：
一、关于未完工开发产品的税务处理问题
开发企业开发、建造的住宅、商业用房以及其他建筑物、附着物、配套设施等开发产品，在其未完工前采取预售方式销售的，其预售收入先按预计计税毛利率分季(或月)计算出当期毛利额，扣除相关的期间费用、营业税金及附加后再计入当期应纳税所得额，待开发产品结算计税成本后再行调整。
（一）经济适用房项目必须符合建设部、国家发展改革委员会、国土资源部、中国人民银行《关于印发〈经济适用房管理办法〉的通知》（建住房〔2004〕77号）等有关法规的规定,其预售收入的计税毛利率不得低于3%。开发企业对经济适用房项目的预售收入进行初始纳税申报时,必须附送有关部门的批准文件以及其他相关证明材料。凡不符合规定或未附送有关部门的批准文件以及其他相关证明材料的，一律按销售非经济适用房的规定计算缴纳企业所得税。
（二）非经济适用房开发项目预计计税毛利率按以下规定确定：
１.开发项目位于省、自治区、直辖市和计划单列市人民政府所在地城市城区和郊区的，不得低于20％。
２．开发项目位于地及地级市城区及郊区的，不得低于15%。
３．开发项目位于其他地区的，不得低于10％。
二、关于完工开发产品的税务处理问题
（一）符合下列条件之一的，应视为开发产品已经完工：
1.竣工证明已报房地产管理部门备案的开发产品（成本对象）；
2.已开始投入使用的开发产品（成本对象）；
3.已取得了初始产权证明的开发产品（成本对象）。
（二）开发产品完工后，开发企业应根据收入的性质和销售方式，按照收入确认的原则，合理地将预售收入确认为实际销售收入，同时按规定结转其对应的计税成本，计算出该项开发产品实际销售收入的毛利额。该项开发产品实际销售收入毛利额与其预售收入毛利额之间的差额，计入完工年度的应纳税所得额。凡已完工开发产品在完工年度未按规定结算计税成本，或未对其实际销售收入毛利额和预售收入毛利额之间的差额进行纳税调整的，主管税务机关有权确定或核定其计税成本，据此进行纳税调整，并按《中华人民共和国税收征收管理法》的有关规定对其进行处理。
（三）开发产品完工后，开发企业应于年度纳税申报前将其完工情况报告主管税务机关。在年度纳税申报时，开发企业须出具有关机构对该项开发产品实际销售收入毛利额与预售收入毛利额之间差异调整情况的税务鉴定报告以及税务机关需要的其他相关资料。
上述差异调整情况鉴定报告的基本内容包括：开发项目的地理位置及概况、占地面积、开发用途、初始开发时间、完工时间、可售面积及已售面积、预售收入及其毛利额、实际销售收入及其毛利额、开发成本及其实际销售成本等。
（四）开发产品销售收入的范围为销售开发产品过程中取得的全部价款，包括现金、现金等价物及其他经济利益。开发企业代有关部门、单位和企业收取的各种基金、费用和附加等，凡纳入开发产品价内或由开发企业开具发票的，应按规定全部确认为销售收入；凡未纳入开发产品价内并由开发企业之外的其他收取部门、单位开具发票的，可作为代收代缴款项进行管理。
（五）开发产品销售收入应按以下规定确认：
1．采取一次性全额收款方式销售开发产品的，应于实际收讫价款或取得索取价款凭据（权利）之日，确认收入的实现。
２．采取分期收款方式销售开发产品的，应按销售合同或协议约定的价款和付款日确认收入的实现。付款方提前付款的，在实际付款日确认收入的实现。
３．采取银行按揭方式销售开发产品的，应按销售合同或协议约定的价款确定收入额，其首付款应于实际收到日确认收入的实现，余款在银行按揭贷款办理转账之日确认收入的实现。
４．采取委托方式销售开发产品的，应按以下原则确认收入的实现：
（1）采取支付手续费方式委托销售开发产品的，应按销售合同或协议中约定的价款于收到受托方已销开发产品清单之日确认收入的实现。
（2）采取视同买断方式委托销售开发产品的，属于开发企业与购买方签订销售合同或协议，或开发企业、受托方、购买方三方共同签订销售合同或协议的，如果销售合同或协议中约定的价格高于买断价格，则应按销售合同或协议中约定的价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现；如果属于前两种情况中销售合同或协议中约定的价格低于买断价格，以及属于受托方与购买方签订销售合同或协议的，则应按买断价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现。
（3）采取基价（保底价）并实行超基价双方分成方式委托销售开发产品的，属于由开发企业与购买方签订销售合同或协议，或开发企业、受托方、购买方三方共同签订销售合同或协议的，如果销售合同或协议中约定的价格高于基价，则应按销售合同或协议中约定的价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现，开发企业按规定支付受托方的分成额，不得直接从销售收入中减除；如果销售合同或协议约定的价格低于基价的，则应按基价计算的价款于收到受托方已销开发产品清单之日确认收入的实现。属于由受托方与购买方直接签订销售合同的，则应按基价加上按规定取得的分成额于收到受托方已销开发产品清单之日确认收入的实现。
（4）采取包销方式委托销售开发产品的，包销期内可根据包销合同的有关约定，参照上述（1）至（3）项规定确认收入的实现；包销期满后尚未出售的开发产品，开发企业应根据包销合同或协议约定的价款和付款方式确认收入的实现。
已销开发产品清单应载明售出开发产品的名称、地理位置、编号、数量、单价、金额、手续费等项内容，以月或季为结算期，定期进行结算，并在规定期限内向税务机关进行纳税申报、预缴税款。对不按规定定期结算、纳税申报和预缴税款的，按《中华人民共和国税收征收管理法》的有关规定进行处理。
５．开发企业将开发产品先出租再出售的，凡将开发产品转作固定资产的，其租赁期间取得的价款应按租金确认收入的实现，出售时再按销售固定资产确认收入的实现；凡未将开发产品转作固定资产的，其租赁期间取得的价款应按租金确认收入的实现，出售时再按销售开发产品确认收入的实现。
三、关于开发产品预租收入的确认问题
开发企业新建的开发产品在尚未完工或办理房地产初始登记、取得产权证前，与承租人签订租赁预约协议的，自开发产品交付承租人使用之日起，出租方取得的预租价款按租金确认收入的实现，承租方支付的预租费用同时按租金支出进行税前扣除。
四、关于合作建造开发产品的税务处理问题
开发企业以本企业为主体联合其他企业、单位、个人合作或合资开发房地产项目，且该项目未成立独立法人公司的，按下列规定进行处理：
（一）凡开发合同或协议中约定向投资各方分配开发产品的，开发企业在首次分配开发产品时，如该项目已经结算计税成本，其应分配给投资方（即合作、合资方，下同）开发产品的计税成本与其投资额之间的差额计入当期应纳税所得额；如未结算计税成本，则将投资方的投资额视同预售收入进行相关的税务处理。
（二）凡开发合同或协议中约定分配项目利润的，应按以下规定进行处理:
1. 开发企业应将该项目形成的营业利润额并入当期应纳税所得额统一申报缴纳企业所得税，不得在税前分配该项目的利润。同时不能因接受投资方投资额而在成本中摊销或在税前扣除相关的利息支出。
2.投资方取得该项目的营业利润应视同取得股息、红利，凭开发企业的主管税务机关出具的证明按规定补交企业所得税。
五、关于以土地使用权投资开发项目的税务处理问题
（一）企业、单位以换取开发产品为目的，将土地使用权投资房地产开发项目的，按以下规定进行处理：
1．企业、单位应在首次取得开发产品时，将其分解为转让土地使用权和购入开发产品两项经济业务进行所得税处理，并按应从该项目取得的开发产品（包括首次取得的和以后应取得的）的市场公允价值计算确认土地使用权转让所得或损失。
2．接受土地使用权的开发方应在首次分出开发产品时，将其分解为按市场公允价值销售该项目应分出的开发产品（包括首次分出的和以后应分出的）和购入该项土地使用权两项经济业务进行所得税处理，并将该项土地使用权的价值计入该项目的成本。
（二）企业、单位以股权的形式，将土地使用权投资房地产开发项目的，按以下规定进行处理：
1．企业、单位在投资交易发生时，应将其分解为销售有关非货币性资产和投资两项经济业务进行所得税处理，并计算确认资产转让所得或损失。
上述土地使用权转让所得占当年应纳税所得额的比例如超过50%，可从投资交易发生年度起，按5个纳税年度均摊至各年度的应纳税所得额。
2．接受土地使用权的开发方在投资交易发生时，可按上述投资交易额计算确认土地使用权的成本，并计入开发产品的成本。
六、关于开发产品视同销售行为的税务处理问题
开发企业将开发产品转作固定资产或用于捐赠、赞助、职工福利、奖励、对外投资、分配给股东或投资人、抵偿债务、换取其他企事业单位和个人的非货币性资产等行为，应视同销售，于开发产品所有权或使用权转移，或于实际取得利益权利时确认收入（或利润）的实现。确认收入（或利润）的方法和顺序为：
（一）按本企业近期或本年度最近月份同类开发产品市场销售价格确定；
（二）由主管税务机关参照当地同类开发产品市场公允价值确定；
（三）按开发产品的成本利润率确定。开发产品的成本利润率不得低于15%,具体比例由主管税务机关确定。
七、关于代建工程和提供劳务的税务处理问题
（一）开发企业代建工程和提供劳务不超过12个月的，可按合同约定的价款结算日或在合同完工之日确认收入的实现；持续时间超过12个月的，可采用完工百分比法按季确认收入的实现。
完工百分比法即是根据合同完工进度同比例确认收入和费用。完工进度可按累计实际发生的合同成本占合同预计总成本的比例、已经完成的合同工作量占合同预计总工作量的比例、测量已完成合同工作量等方法确定。
（二）开发企业在代建工程、提供劳务过程中节省的材料、下脚料、报废工程或产品的残料等，如按合同规定留归开发企业所有的，应于实际取得时按市场公平成交价确认收入的实现。
八、关于开发产品成本、费用的扣除问题
开发企业在进行成本、费用的核算与扣除时，必须按规定区分期间费用和开发产品成本、开发产品会计成本与计税成本、已销开发产品计税成本与未销开发产品计税成本的界限。
（一）开发企业在结算开发产品的计税成本时，按以下规定进行处理：
1．开发产品建造过程中发生的各项支出，当期实际发生的，应按权责发生制的原则计入成本对象；当期尚未发生但应由当期负担的，除税收规定可以计入当期成本对象的外，一律不得计入当期成本对象。
2．开发产品必须按一般经营常规和会计惯例合理地划分成本对象，同时还应将各项支出合理地划分为直接成本、间接成本和共同成本。
3．开发产品完工前发生的直接成本、间接成本和共同成本，应按配比原则将其分配至各成本对象。其中，直接成本和能够分清成本负担对象的间接成本，直接计入成本对象中；共同成本以及因多个项目同时开发或先后滚动开发而不能分清负担对象的间接成本，应按各个成本对象（项目）占地面积、建筑面积或工程概算等方法计算分配。
4．计入开发产品成本的费用必须是真实发生的，除税收另有规定外，各项预提（或应付）费用不得计入开发产品成本。
5．计入开发产品成本的费用必须符合国家税收规定。与税收规定不一致的，应以税收规定为准进行调整。
6．开发产品完工后应在规定的时限内及时结算其计税成本，不得提前或滞后。如结算了会计成本，则应按税收规定将其调整为计税成本。
（二）下列项目按以下规定进行扣除：
1．已销开发产品的计税成本。当期准予扣除的已销开发产品的计税成本，按当期已实现销售的可售面积和可售面积单位工程成本确认。可售面积单位工程成本和已销开发产品的计税成本按下列公式计算确定：
可售面积单位工程成本=成本对象总成本÷总可售面积
已销开发产品的计税成本=已实现销售的可售面积×可售面积单位工程成本
2．开发企业发生的应计入开发产品成本中的费用，包括前期工程费、基础设施建设费、公共配套设施费、土地征用及拆迁费、建筑安装工程费、开发间接费用等，应根据实际发生额按以下规定进行分摊：
（1）属于成本对象完工前发生的，应按计税成本结算的规定和其他有关规定直接计入成本对象。
（2）属于成本对象完工后发生的，应按计税成本结算的规定和其他有关规定，首先在已完工成本对象和未完工成本对象之间进行分摊，然后再将应由已完工成本对象负担的部分，在已销开发产品和未销开发产品之间进行分摊。
3．应付费用。开发企业发生的各项应付费用，可以凭合法凭证计入开发产品计税成本或进行税前扣除，其预提费用除税收另有规定外，不得在税前扣除。
4.维修费用。开发企业对尚未出售的开发产品和按照有关法律、法规或合同规定对已售开发产品（包括共用部位、共用设施设备）进行日常维护、保养、修理等实际发生的费用，准予在当期扣除。
5．共用部位、共用设施设备维修基金。开发企业将已计入销售收入的共用部位、共用设施设备维修基金按规定移交给有关部门、单位的，应于移交时扣除。代收代缴的维修基金和预提的维修基金不得扣除。
6．开发企业在开发区内建造的会所、停车场库、物业管理场所、电站、热力站、水厂、文体场馆、幼儿园等配套设施，按以下规定进行处理：
（1）属于非营利性且产权属于全体业主的，或无偿赠与地方政府、公用事业单位的，可将其视为公共配套设施，其建造费用按公共配套设施费的有关规定进行处理。
（2）属于营利性的，或产权归开发企业所有的，或未明确产权归属的，或无偿赠与地方政府、公用事业单位以外其他单位的，应当单独核算其成本。除开发企业自用应按建造固定资产进行处理外，其他一律按建造开发产品进行处理。
7．开发企业在开发区内建造的邮电通讯、学校、医疗设施应单独核算成本，按以下规定进行处理：
（1）由开发企业投资建设完工后，出售的，按建造开发产品进行处理；出租的，按建造固定资产进行处理；无偿赠与国家有关业务管理部门、单位的，按建造公共配套设施进行处理。
（2）由开发企业与国家有关业务管理部门、单位合资建设，完工后有偿移交的，国家有关业务管理部门、单位给予的经济补偿可直接抵扣该项目的建造成本，抵扣的差额应计入当期应纳税所得额。
8．开发企业建造的售房部（接待处）和样板房，凡能够单独作为成本对象进行核算的，可按自建固定资产进行处理，其他一律按建造开发产品进行处理。售房部（接待处）、样板房的装修费用，无论数额大小，均应计入其建造成本。
9．保证金。开发企业采取银行按揭方式销售开发产品的，凡约定开发企业为购买方的按揭贷款提供担保的，其销售开发产品时向银行提供的保证金（担保金）不得从销售收入中减除，也不得作为费用在当期税前扣除，但实际发生损失时可据实扣除。
10．广告费、业务宣传费、业务招待费。按以下规定进行处理：
（1）开发企业取得的预售收入不得作为广告费、业务宣传费、业务招待费等三项费用的计算基数，至预售收入转为实际销售收入时，再将其作为计算基数。
（2）新办开发企业在取得第一笔开发产品实际销售收入之前发生的，与建造、销售开发产品相关的广告费、业务宣传费和业务招待费，可以向后结转，按税收规定的标准扣除，但结转期限最长不得超过3个纳税年度。
11．利息。按以下规定进行处理：
（1）开发企业为建造开发产品借入资金而发生的符合税收规定的借款费用，属于成本对象完工前发生的，应配比计入成本对象；属于成本对象完工后发生的，可作为财务费用直接扣除。
（2）开发企业向金融机构统一借款后转借集团内部其他企业、单位使用的，借入方凡能出具开发企业从金融机构取得借款的证明文件，其支付的利息准予按税收有关规定在税前扣除。
（3）开发企业将自有资金借给全资企业（包括分支机构）和其他关联企业的，关联方借入资金金额超过其注册资本50％的，超过部分的利息支出，不得在税前扣除；未超过部分的利息支出，准予按金融机构同类同期贷款基准利率计算的数额内税前扣除。
12．土地闲置费。开发企业以出让方式取得土地使用权进行房地产开发的，必须按照土地使用权出让合同约定的土地用途、动工开发期限开发土地。因超过出让合同约定的动工开发日期而缴纳的土地闲置费，计入成本对象的施工成本；因国家无偿收回土地使用权而形成的损失，可作为财产损失按税收规定在税前扣除。
13．成本对象报废和毁损损失。成本对象在建造过程中如单项或单位工程发生报废和毁损，减去残料价值和过失人或保险公司赔偿后的净损失，计入继续施工的工程成本；如成本对象整体报废或毁损，其净损失可作为财产损失按税收规定扣除。
14．折旧。开发企业将开发产品转作固定资产的，可按税收规定扣除折旧费用；未转作固定资产的，不得扣除折旧费用。
九、关于征收管理问题
（一）开发企业在年度申报纳税时，应对涉及报税务机关审批或备案的税前扣除项目逐笔逐项进行核实。凡未按规定报批或备案以及手续、资料不全的，要及时补办有关手续、资料，否则，不得在税前扣除。
（二）开发企业出现下列情形之一的，税务机关可对其以往应缴的企业所得税按核定征收方式进行征收、管理并逐步规范,同时按《中华人民共和国税收征收管理法》等税收法律、法规的规定进行处理，但不得事先规定开发企业的所得税按核定征收方式进行征收、管理。
1.依照法律、行政法规的规定可以不设账簿的；
2.依照法律、行政法规的规定应当设置但未设置账薄的；
3.擅自销毁账簿的或者拒不提供纳税资料的；
4.虽设置账簿，但账目混乱或成本资料、收入凭证、费用凭证残缺不齐，难以查账的；
5.发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的；
6.纳税人申报的计税依据明显偏低，又无正当理由的。
十、关于适用减免税政策问题
根据房地产开发业务的特点，房地产开发企业和以销售（包括代理销售）开发产品为主的企业不得享受新办企业的税收优惠。
十一、关于本通知适用范围和执行时间问题
本通知适用于各种经济性质的内资房地产开发企业，以及从事房地产开发业务的其他内资企业。各省、自治区、直辖市和计划单列市国家税务局、地方税务局应联合制定具体实施办法，并报国家税务总局备案。
本通知自2006年1月1日起执行，《国家税务总局关于房地产开发有关企业所得税问题的通知》（国税发〔2003〕83号）同时废止。此前没有明确规定且尚未进行处理的税务事项，按本通知执行。
国家税务总局
二○○六年三月六日
MERCHANT SHIPPING (REGISTRATION) ORDINANCE
Hong Kong
MERCHANT SHIPPING (REGISTRATION) ORDINANCE
(CHAPTER 415)
ARRANGEMENT OF SECTIONS
ion.
I PRELIMINARY
hort title
nterpretation
pplication of Ordinance to certain structures, etc.
II ADMINISTRATION
egistrar of Ships
nstructions
rotection of public officers
III THE REGISTER
egister of ships
nspection, etc. of register
ectification of register
Correction of clerical errors in register
IV REGISTRATION OF SHIPS
strable ships and interests
Registrable ships
Registration of property in ships
urement and identification of ships
Tonnage regulations
Tonnage and description of ships
Tonnage of ships registered, etc. outside Hong Kong
Ship names regulations
Rules as to ship names
Marking of ship
stration procedures
Application for registration
Declarations by and on behalf of owners and demise charterers
Evidence on first registration
Refusal of registration
Entry of particulars in the register
Certificate of registry
Retention of documents
Port of registry
isional registration
Application for provisional registration
Entry of particulars in the register on provisional registration
Period of provisional registration
Certificate of provisional registration
Retention of documents on provisional registration
Application of Ordinance in relation to ships provisionally
registered
etc. of certificates and flags
Custody of certificate
Use of improper certificate
Replacement of lost, etc. certificate
Application of preceding sections to certificate of provisional
registry
Proper colours
V TRANSFERS AND TRANSMISSIONS
Application and interpretation of Part V
Transfer of ships
Declaration of transfer
Registration of transfer
Transmission of ship by operation of law
VI MORTGAGES
Definitions in Part VI
Mortgage of ship
Priority of mortgages, etc.
Mortgagee not treated as owner
Mortgagee to have power of disposal
Transfer of mortgage
Transmission of mortgage by operation of law
Discharge of mortgage
Power of disposal by owner
Trusts not recognized
Equities not excluded
VII CLOSURE OF REGISTRATION
es of owners, etc. in relation to registrability of ships
Notice of change of address, etc. of owner
Notice of dissolution, etc. of body corporate owner or charterer
Notice of termination of demise charter
Notice of loss, transfer, etc. of ship
Delivery of foreign certificate of deletion
ure of registration
Owner seeking closure of registration
Closure on receipt of notice concerning registrability
Closure on failure to comply with requirements of Ordinance
Closure on failure to pay fees or charges
Closure on failure of representative person to act, etc.
Closure by direction generally
Issue of certificate of deletion
Delivery of certificate of registry on closure
Register entries relating to mortgages
VIII REPRESENTATIVE PERSONS
Representative person
Notice of change of business by representative person
Notice of intention to cease acting
Duties, etc. of representative person
Notice to replace representative person
IX GOVERNMENT SHIPS
Meaning of "Government ship"
Registrability of Government ships
Application for registration of Government ship
Entry of particulars of Government ship in the register
Certificate of registry of Government ship
Retention of documents relating to Government ship
Transfer of registered Government ship
Application of Ordinance to Government ships
X MISCELLANEOUS
Alterations to ships
Registration a new
Grant of new certificate of registry
Mode of making declarations
Power of Registrar to dispense with declarations, etc.
False declarations or information
Documents, copies and admissibility in evidence
Service of documents
Taking detained ship to sea
Fees and charges regulations
References to ship registered in Hong Kong
Amendment of Schedules
Time limit for criminal proceedings
XI TRANSITIONAL SHIPS
Interpretation of Part XI
Ships registered under the Act
Ships not yet registered under the Act
Entry of particulars in respect of transitional ships
Certificate of registry for transitional ships
Retention of documents for transitional ships
Return of certificates issued under the Act
Transitional ship ceasing to be registrable
Application of Ordinance to transitional ships
XII CONSEQUENTIAL AND SAVINGS PROVISIONS
Application of Merchant Shipping Acts
Savings, amendments and repeals
dule 1. Proper colours of a registered ship
dule 2. Specified Ordinances
dule 3. Application of Ordinance to Government ships
dule 4. Application of Ordinance to transitional ships
dule 5. Amendments and repeals
rdinance to provide for the registration of ships in Hong Kong
and for
ted matters.
ecember 1990] L. N. 366 of 1990
PART I PRELIMINARY
hort title
Ordinance may be cited as the Merchant Shipping
(Registration)
nance.
nterpretation
In this Ordinance, unless the context otherwise requires-
horized surveyor" means a surveyor appointed by a Certifying
Authority
rred to in section 13 for the purposes of the tonnage regulations;
lder's certificate" in relation to a ship, means a certificate
signed
he builder of the ship and containing a true account of-
the proper denomination and tonnage of the ship, as estimated by
him;
the date when and place where the ship was built; and
the name of the person on whose account the ship was built;
tificate of deletion" means a certificate of deletion issued
under
ion 65; "certificate of provisional registry" means a
certificate of
isional registry granted under section 30 and a new
certificate of
isional registry granted under section 35;
tificate of registry" means a certificate of registry granted
under
ion 24, 77 or 98 and a new certificate of registry granted
under
ion 35 or 83; "certificate of survey" means a certificate
granted by
uthorized surveyor under section 14;
tificate or declaration of marking", in relation to a ship, means-
a certificate signed by an authorized surveyor; or
a declaration made in Hong Kong by one or more of the owners or
by the
se charterer of the ship,
ifying or declaring, as the case may be, that the ship's name and
port
egistry have been marked as directed by the Registrar;
mencement date" means the date appointed by the Governor under
section
) for the coming into operation of this Ordinance;
ise charter" means a charter party by which a ship is chartered
or let
emise and under which the demise charterer has the possession of
the
and has sole control of all matters relating to the navigation
and
ation of the ship including employment of the master and crew;
"demise
terer" means the charterer of a ship under a demise charter,
and in
tion to a registered or provisionally registered ship means a
person
stered as demise charterer under this Ordinance;
ector" means the Director of Marine;
eign certificate of deletion", in relation to a ship,
means a
ificate or other document issued by the relevant authority of a
place
ide Hong Kong and certifying or stating, as the case may be, to
the
ct that the ship has been deleted from the register of ships in
that
e;
ernment" means the Government of Hong Kong;
ntity card", in relation to any person, means an identity card
issued
hat person under the Registration of Persons Ordinance (Cap.
177);
tructions" means administrative instructions issued by the
Director
r section 5; "lodged" means delivered to and accepted by the
Registrar
ccordance with this Ordinance;
ter" includes every person (except a pilot) having command or
charge
ny ship;
er", in relation to a registered or provisionally registered
ship,
s a person registered as owner under this Ordinance;
"provisionally
stered", in relation to a ship, means provisionally registered
under
ion 28;
lified person" has the meaning assigned to it by section 11 (4);
ister" means the register of ships kept under section 7;
istered", in relation to a ship, means registered
under this
nance;
istrable", in relation to a ship, means able to be registered
under
Ordinance;
Registrar" means any person appointed as a Registrar of Ships
under
ion 4 (1) and, where the term is used in connection with a power
or
tion for the time being exercised by the Director pursuant to
section
), includes the Director;
resentative person", in relation to a ship, means the
representative
on for the time being appointed in relation to the ship under
section
p" means, subject to section 3, every description of vessel
capable of
gating in water not propelled by oars, and includes any ship, boat
or
t and an air-cushion vehicle or similar craft used wholly or
partly in
gation in water; "tonnage regulations" means regulations as
to the
age of ships made under section 13.
Where in relation to a ship or to any matter connected with a ship
any
ision of this Ordinance-
imposes a duty or liability on either of the owner or demise
charterer
he ship; or
provides for the service of notice on either of the owner or
demise
terer of the ship, the provision shall be construed as imposing
the
or liability or providing for the service of notice-
in the case of a ship registered or to be registered by
virtue of
ion 11 (1) (a), on the owner; or
in the case of a ship registered or to be registered by virtue
of
ion 11 (1) (b), on the demise charterer, but nothing
in this
ection shall prejudice or affect the operation of that provision
in so
as it imposes the duty or liability, or provides for the
service of
ce, as the case may be, on any person other than the owner or
demise
terer.
pplication of Ordinance to certain structures, etc.
Director may by notice published in the Gazette provide that a
thing
gned or adapted for use at sea and described in the notice is
or is
to be treated as a ship for the purpose of any provision of
this
nance specified in the notice, and any such notice may-
make different provision in relation to different occasions; and
if it provides that a thing is to be treated as a ship for the
purpose
provision specified in the notice, provide that the provision
shall
effect in relation to the craft with such modifications as
are so
ified.
PART II ADMINISTRATION
egistrar of Ships
The Director shall in writing appoint one or more public
officers to
egistrars of Ships.
The Registrar shall have such powers, functions and duties
as are
erred or imposed upon him by this Ordinance or any other law.
Without prejudice to subsection (2), the Director shall have and
may
cise the powers and functions of the Registrar referred to in
that
ection.
nstructions
The Director may issue to the Registrar and to other public
officers
administrative instructions not inconsistent with this
Ordinance as
appear to him to be necessary or expedient for the better carrying
out
he provisions of this Ordinance.
The Director shall publish such instructions in such manner as
he sees
Where in this Ordinance there is reference to a specified
form or
er-
that form or manner may be specified by the Director in
instructions;
if the instructions so provide, deviations from the specified
form or
er not affecting the substance thereof shall not invalidate that
form
anner.
The Registrar and any other public officer shall comply
with any
ructions issued to him.
rotection of public officers
No public officer shall be personally liable for any damage,
injury or
suffered or incurred by any person as a result of any act done
or
sion made by the public officer in good faith in the
exercise or
ormance or purported exercise or performance of any power,
function or
under this Ordinance.
The protection conferred on public officers by subsection
(1) in
ect of any act or omission shall not in any way affect any
liability
he Crown in tort for that act or omission.
PART III THE REGISTER
egister of ships
The Registrar shall keep a register of ships
registered or
isionally registered under this Ordinance.
The register shall contain such particulars in respect of
ships,
rs and their respective interests in ships, demise
charterers,
gagees and representative persons as are prescribed.
The register may be kept in legible or non-legible form but if
kept in
legible form any entry in the register shall be capable of
being
oduced in legible form.
nspection, etc. of register
person may, on payment of the prescribed fee-
inspect the register in legible form;
require to be furnished with a copy of, or extract from, any entry
in
register in legible form; or
require such copy or extract to be certified as a true copy by
or on
lf of the Registrar.
ectification of register
Where it appears to any person interested that there is a
material
r in the register, he may apply in writing to the
Director for
ification of the register.
Upon receipt of an application under subsection (1) the Director
may,
n his opinion there is a material error in the register-
direct the Registrar to rectify the register; or
subject to subsection (3), require the applicant to apply to the
High
t for rectification of the register.
Subsection (2) (b) shall not apply in any case where, in the
opinion
he Director, the material error is due to the negligence or wilful
act
mission of the Registrar.
Notice of an application to the High Court under this
section for
ification shall be served by the applicant on the Director
and the
ctor may appear and be heard in the proceedings.
The High Court may, in proceedings under this section-
make such order as it thinks fit concerning the rectification of
the
ster; and
decide any question that it is necessary or expedient to
decide
erning such rectification.
A copy of an order under subsection (5) shall be served
on the
ctor and the Registrar.
The Registrar shall-
comply with any direction to rectify the register under
subsection (2)
upon receipt of the copy of an order served under subsection (6),
and
he order so requires, rectify the register accordingly.
For the purposes of this section-
there is a material error in the register if there is an error
of fact
ubstance in the register;
without limiting the generality of paragraph (a), there is a
material
r in the register if-
an entry is omitted from the register;
an entry is made in the register without sufficient cause;
) an entry wrongly exists in the register; or
there is an error or defect in an entry in the register; and
the reference in paragraph (b) (i) to an entry omitted
from the
ster shall be read as including a reference to a matter
that is
ired or permitted by this Ordinance to be entered, or to remain,
in
register but is not entered in, or is removed from, the register.
The jurisdiction of the High Court under this section may be
exercised
he Registrar of the Supreme Court or a Master thereof.
Correction of clerical errors in register
Registrar may correct, or cause to be corrected, any clerical
error or
ous mistake in the register.
PART IV REGISTRATION OF SHIPS
Registrable ships and interests
Registrable ships
Subject to this Ordinance, a ship is registrable if-
a majority interest in the ship is owned by one or more
qualified
ons; or
the ship is operated under a demise charter by a body corporate
being
alified person (whether or not a majority interest in the
ship is
d by one or more qualified persons), and a representative
person is
inted in relation to the ship.
A registered ship ceases to be registrable if-
being a ship registered by virtue of subsection (1) (a), a
majority
rest in the ship ceases to be owned by one or more qualified
persons;
being a ship registered by virtue of subsection (1) (b)--
the ship ceases to be operated under a demise charter by
a body
orate being a qualified person (whether by reason of the
termination
he demise charter or otherwise);
the ship or any share in or part of the ship is
transferred or
smitted; or
) the rights of the demise charterer under the demise
charter are
gned;
the ship is taken in war or hostilities, as a result of which
the
r or demise charterer has lost control over the operation of the
ship;
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