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C316
BETTING DUTY (AMENDMENT) BILL
2. Clause 4, amending section 6 of the principal Ordinance, increases the rate of duty on bets made on a totalizator or puri-mutuel from 7.5 per cent to 8.5 per cent in the case of win bets, place bets, double bets, quinella bets and forecast bets, and from 11 per cent to 13.5 per cent on other forms of bets. The rate of duty on the proceeds of a lottery conducted by the Hong Kong Lotteries Board is increased from 25 per cent to 27 per cent, and the duty on cash-sweep tickets and chances is also increased from 25 per cent to 27 per cent.
3. Clause 2 amends section 3 so as to express the amount to be allocated in prizes in a totalizator or pari-mutuel as a percentage of the gross amount of total bets rather than. as at present, a percentage of the net amount after deduction of duty. The percentage of the gross amount allocated in prizes remains unchanged except in the case of bets attracting the higher rate of duty, where it is slightly reduced, from 80.1 per cent to 78.6 per cent.
4. Clause 3 similarly amends section 4C to express the amount of proceeds to be allocated as prizes, in the case of a lottery conducted by the Board, as a percentage of the gross proceeds. This percentage also remains unchanged.
5.
The amendments in clauses 2 and 3 also provide for the percentages to be altered by resolution of the Legislative Council.
6. Clause 5 states that provisions of the Bill will have effect in respect of bets made, cash-sweep chances allocated and lotteries held on or after 1 April 1983.
一九八三年博彩稅(修訂)法案
摘要說明
本法案旨在實施一九八三年財政預算案中有關博彩稅之建議。
法案第四條對原有條例第六條作修訂,從而規定調高有關之博彩稅 率,計聞:總賭金計算機或平分彩金計算機上之獨贏、位置、孖寶、連贏位及 科加士等投注之課稅率,得由現行百分之七點五增為百分之八點五,而其他形 式之投注課稅率則由現行百分之十一堆為百分之十三點五;至於香港獎券管理 局所舉辦之獎券發售所得款項,其課稅率則由現行百分之二十五增為百分之二 十七;馬票及類似之博彩課稅率,亦須由百分之二十五增為百分之二十七。
法案第二條對條例第三條修訂,從而規定:總賭金計算機或平分 彩金計算機上之派彩額計算辦法,得由現行按已除稅淨投注額之百分率計算, 改為按未除稅總投注額之百分率計算。各項彩金所佔總投注額之百分率,保持 不變,惟今後須予徵收較高稅率之博彩投注,其彩金所佔總投注額之百分率, 現略予調低,即由原先百分之八十點一降為百分之七十八點六。
四、 法案第三條對條例第四C條作類似修訂,規定香港獎券管理局所舉 辦之獎券,其撥作彩金之款額須按未作任何扣除之獎券發售所得總款額之百分 率計算,而此百分率亦無更改。
五、法案第二及第三條所作之修訂,亦規定有關之百分率可藉立法局通 過決議案此辦法而予以更改。
六、法案第五條述明:不法案之條款對··九八三年四月一日或該日以後 所作之投注,所舉行之馬票或彩票博彩配號以及獎券開獎,供予適用。