200910

19996
20006
200110
200211
200512
20071
200910

1999 2000 2001 2002 2005 2007

2009

1.

1/1

1.1

1/1

1.2

1.3
2.

1.1.1

1.1.2

1.2.1

1.2.2

1/2

1/4

2/1

2.1

2/1

2.2

2.1.1

2.1.2

2.2.1

2/2

2.3

2.2.2

2.2.3

2.3.1

2/3

2.3.2
2.3.3
2.4

2/6

2.4.1

2.4.2

2.4.3

2.4.4

2.4.5

2.4.6

2.4.7

ii

3.

3/1

3.1

3/1

3.1.1

3.1.2

3.1.3

3.2

3/2

3.3

3/3

3.4

3/4

3.5

3/6

3.6

3/7

3.7

3.6.1

3.6.2

3.6.3

3/8

3.7.1

3.7.2

3.7.3

3.7.4

3.8

3/19

3.9

3/20

3.10

3/20

3.10.1

3.10.2

3.10.3

3.11

3/21

3.12

3/22

3.13

3/24

3.14

3/24

3.14.1

3.14.2

iii

4.

5.

4/1

4.1

4/1

4.1.1

4.1.2

4.1.3

4.1.4

4.2

4/3

4.3

4/3

4.4

4/4

4.5

4/5

4.6

4/5

4.7

4/7

5/1

5.1

5/1

5.2

5/1

5.3

5/1

5.4

5.3.1

5.3.2

5/8

5.4.1

5.4.2

5.5

5/9

5.6

5.6.1

5.6.2

5.6.3

5.6.4

5/9

5.7
5.8
5.9
5.10

iv

5/12
5/12
5/13
5/15

6.

6.1

6.2
6.3
6.4
6.5

6.6
7.

6/1
6/1

6.1.1

6.1.2

6.1.3

6.5.1

6.5.2

6.5.3

6/3
6/4
6/4
6/6

6/7

7/1
7/1
7/1
7/3
7/5

7.1
7.2
7.3
7.4

7.4.1

7.4.2

7.5

7/7

7.6

7/8

7.7

7/10

7/12

I I

I I I

IV

VI

VII

VIII

IX

XI

vi

1 .

1%

2.

7%

3.
IIIIVVVIVIIX
4.

55%

9%

5.
VIII

13%

6.
X
7.

5%

10%

100%

vii

1.1

50

1.1.1

1998 200865
1 0 . 5 % 1 2 . 6 % 2 0 3 6
26.4%
1.1.1

65

65

30.0

26.4

25.0
20.0
15.0

12.6
10.5

10.0
5.0
1998

2003

2008

2013

2018

2023

2028

2033 2036

1.1.2

300

1 /1

 1.1.2

1999 12 31

90

20
/

200

1.2

1.2.1

1 9 9 4 (Averting the Old-Age Crisis)

1 /2

(a)

(b)

(a)

(b)

(c)

1.2.1

1.2.2

(a)

(b)

1 /3

(c)

1.3

HK$100 2008
H K $ 3 5 0
(a)

(b)

(c)

(d)

(e)

(f)

-o-o-o-

1 /4

80 4
1
20%

1998 65
(a)

10.5%

.....

(b)

12.6%

.....

(c)

18.4%

.....

(d)

26.4%

.....
[ 1.1.1]

300

(a)

.....

(b)

.....

(c)

100

.....

(d)

200

.....
[ 1.1.2]

1 /5

1994

(i)

(ii)

(iii)

(iv)

(a)

(i) (ii)

.....

(b)

(i) (iv)

.....

(c)

(ii) (iii)

.....

(d)

(ii) (iv)

.....
[ 1.2.1]

(i)

(ii)

(iii)

(iv)

(a)

(i) (ii) (iii)

.....

(b)

(i) (ii) (iv)

.....

(c)

(i) (iii) (iv)

.....

(d)

(ii) (iii) (iv)

.....
[ 1.2.2]

1 /6

1995 8

1 9 9 8
1999

2.1

1998 9

1 9 9 8
2000 1 10

2.1.1

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

2/1

2.1.2

2.2

2.2.1

(a)

(b)

offering documents

2/2

(c)

2.2.2

(a)

(b)

2.2.3

(a)

(b)

2.3

1998 4

1999 5

2.3.1

2/3

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

2.3.2

(a)

(i)

(ii)

(iii)
(iv)

(v)

(vi)

(vii)

2/4

(b)

(c)

(i)

(ii)

(i)

(ii)

(iii)

2.3.3

(iv)

(v)

(a)

(i)

(ii)

(iii)
(b)

(i)

2/5

(ii)

II

(iii) III

(c)

(iv)

IV

(v)

(i)

II

2.4

2.4.1

(a)

(b)

(c)

2.4.2

(a)

(b)

2/6

(c)

2.4.3

(a)

(b)

(c)

(d)

(e)

(f)

2.4.4

(a)

(b)

(c)

(d)

(e)

(f)

(g)

2/7

2.4.5

2.4.6

2.4.7

4.1
-o-o-o-

2/8

(a)
(b)
(c)
(d)

.....

.....

.....

.....
[ 2.2.3]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i) (ii) (iii)

(i) (ii) (iv)
(i) (iii) (iv)
(ii) (iii) (iv)

.....
.....
.....
.....
[ 2.3.3]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i) (ii)
(i) (ii) (iii)
(ii) (iii) (iv)
(i) (ii) (iii) (iv)

[ ]

2/9

.....
.....
.....
.....
[ 2.4]

3.1

3.1.1

(a)

(b)

(i)

(ii)

HK$1.5
4.4

(iii)

(iv)

(iii)

(i)

(ii)

(iii)

3/1

3.1.2

3.1.3

3.2

(a)

(b)

HK$6
0.03%

(c)

4
4.3
(a)

(i)

(ii)

(iii)

3/2

(b)

( )


HK$1.5

HK$5,000

(c)

(i)

(ii)

(iii)

3.3

(i)

(ii)

(iii)

(a)

(i)

(ii)

offering
documents

3/3

(b)

(c)

(i)

(ii)

(i)

(ii)

(iii)

(iv)

3.4

(a)

3.5 18 65

(b)

(i)

6 0

6 0

(ii)

3/4


60

132

1.
2.
3.
4.
5.
6.
7.
8.
9.

1.
2.
3.
4.
5.
6.
7.
8.

1.
2.

3/5


3.
4.
5.
6.

7.
8.
9.
10.

(iii)

III

3.5

(a)

18 65

(b)

(c)

(d)

(e)

13

3/6

(f)

(g)

(h)

(b) (d) (g) (h)

3.6

3.6.1

(a)

60

(b)

3.6.2

(a)

HK$5,000 HK$60,000

(b)

3.6.3

(a)

(b)

3 0

3/7

3.7

(c)

6 0

3.7.1

(a)

(i)

60
5%

HK$5,000
5%
H K $ 2 0 , 0 0 0
HK$1,000

5% H K $ 3 2 . 5

(HK$)
160
160 - 650
650

(HK$)
(HK$)
5%

5% 5%
32.5
32.5

3/8

(HK$)
160
160
260
260
390
390
520
520
650
650

(HK$)
7.5
7.5

(HK$)

7.5

(HK$)
7.5
15

15

15

30

22.5

22.5

45

30

30

60

30

30

60

(ii)

IV
(iii)

60

10

(iv)

(v)

3/9

(a)

30

(b)

30

(vi)

(a)
10
(b)
10

(a) 10

3/10

(b)
10

(a)

(b) 10
V

(vii)

(vi)

30
30
31

(viii)

(ix)

3/11

(x)

HK$5,000
5%

(xi)

H K $ 2 0 , 0 0 0
HK$1,000
HK$20,000 5%

VI

(b)

(i)

5%

5%
(ii)

30

3/12

(iii)

HK$1,000 HK$12,000

(iv)

3.7.1(b)(vi)
28

HK$240,000

(v)

HK$60,000

3/13

(vi)

HK$5,000 HK$60,000
HK$20,000 HK$240,000
12

= HK$60,000 x DC/365
= HK$240,000 x DC/365

DC

(vii)

60
(viii)

(ix)

(x)

VII

3/14

(c)

(i)

16/3

15/4

30/4

31

16/3/2009

1/5/2009

61

15/5/2009

10/6/2009

16/3/2009 - 31/5/2009

1/5/2009 - 31/5/2009

(ii)

16/3

15/4

30/4

31

16/3/2009

20/4/2009

61

15/5/2009

10/6/2009

16/3/2009 - 31/5/2009

20/4/2009 - 31/5/2009

3/15

(iii)

16/3

15/4

30/4

31

16/3/2009

1/5/2009

61

15/5/2009

10/6/2009

16/3/2009 31/3/2009

10/7/2009

1/4/2009 - 30/6/2009

1/5/2009 - 30/6/2009

(iv)

(v)

HK$2,000

HK$100 (5%)

HK$15,000

HK$750 (5%)

HK$750 (5%)

3/16

(vi)

HK$30,000

HK$1,000
H K $ 2 0 , 0 0 0 5%

HK$1,000 (
HK$20,000
5%)

3.7.2

(a)

(i)
(ii)
(iii)
(iv)

(b)

3/17

(c)

(d)

(e)

3.7.3

(a)

HK$12,000

(b)

6
15%

(c)

1
2

3.7.4

3/18

(a)

(i)

(ii)

10

(iii)

(iv)

(b)

(i)

(c)

(a)(ii)


5 %
H K $ 5 , 0 0 0 1 0 %

(i)

H K $ 3 5 0 , 0 0 0 3

HK$450,000 4

(ii)

HK$50,000 6
HK$100,000 12

3.8

(a)

3/19

(b)

(c)

(d)

12A

3.13

(e)

3.9

3.11
65

3.10
3.10.1

(a)

(b)

3/20

(c)

3.10.2

3.10.3
(a)

30

(b)

3.11

65 65

1.

60

2.

3/21

3.

4.

5.

H K $ 5 , 0 0 0

(i)

(ii)

12

(iii)

30
60

3.12
(a)

(i)

(b)
6

(ii)

3/22

 (b)
6

(b)

(c)

(iii)

(iv)

(iii)


(b) 6

(v)

6

6
6

*
(i)

(ii)

(iii)

(i) (ii)

3/23

3.13
(a)

(b)

(c)

(i)

H K $ 5 5 , 0 0 0
HK$80,000
H K $ 8 0 , 0 0 0
HK$55,000 HK$80,000
HK$25,000

(ii)

H K $ 4 0 , 0 0 0
(i)
H K $ 4 0 , 0 0 0
H K $ 1 5 , 0 0 0

3.14

3.14.1

(a)

(b)

(c)

3/24

(d)

2008 12 1 (b)

(e)

3.7.1(a)(vi)

(f)

(
3 . 7 . 1 ( a ) ( v i i i ) )

(g)

7
3 . 7 . 1 ( a ) ( i x )

3.14.2

(a)

10

(b)

(c)

3 0

-o-o-o-

3/25

(a)
(b)
(c)
(d)

.....
.....
.....
.....
3.6.3]

?
(a)
(b)
(c)
(d)

.....
.....
.....
.....
[ 3.8]

(i)
(ii)
(iii)
(iv)

HK$5,000
HK$6,000
HK$20,000
HK$30,000

(a)
(b)
(c)
(d)

(i) (iii)
(i) (iv)
(ii) (iii)
(ii) (iv)

.....
.....
.....
.....
[ 3.7.1]

3/26

HK$3,000
(i)
(ii)
(iii)
(iv)

HK$150

(a)
(b)
(c)
(d)

(i)
(i) (ii)
(i) (iii)
(i) (ii) (iii) (iv)

.....
.....
.....
.....
[ 3.7.1]

(ii)
(iii)
(iv)

HK$12,000
15%

(a)
(b)
(c)
(d)

(i) (ii) (iii)

(i) (ii) (iv)
(i) (iii) (iv)
(ii) (iii) (iv)

(i)

.....
.....
.....
.....
[ 3.7.3]

[ ]

3/27

4.1

4.1.1

(a)

(b)

(a)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

4/1

4.1.2

(a)

(b)

(c)

(d)

(e)

(f)

(g)

4.1.3

(a)

(b)

(i)

(ii)

4/2

4.1.4

4.2

(a)

(b)

(c)

4.3

3.2

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

4/3

(i)

(j)

(k)

4.4

(a)

(i)

HK$1.5

H K $ 3 , 0 0 0

(ii)

(iii)

(iv)

(b)

4/4

(c)

10%
HK$1,000

4.5

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

4.6

4/5

1
(a)

2
(a)

(b)

3
(a)

4
(a)

5
(a)

6
(a)

7
(a)

8
(a)

4/6

4.7

(a)

(i)

(b)

4
HK$5,000 HK$50,000

(i)

(ii)

(iii)

HK$200,000 2

-o-o-o-

4/7

(a)
(b)
(c)
(d)

.....
.....
.....
.....
[ 4.1.1]

(a)
(b)
(c)
(d)

[ 4.6]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i) (ii) (iii)

(i) (ii) (iv)
(i) (iii) (iv)
(ii) (iii) (iv)
[

[ ]

4/8

.....
.....
.....
.....
4.4]

5.1

(a)

(b)

(c)

5.2

5.3

5.3.1

offering
documents

5/1

(a)

(b)

(c)

(d)

(e)

(f)

(g)

37

(h)

5.3.2

(a)

(i)

100%

5/2

(ii)

(iii)

90

(iv)

(v)

(vi)

(vii)

(b)

(i)

(ii)

(i)

(ii)

5/3

(i)

(ii)

(i)

(ii)

(iii)

65

5/4


(i)

(ii)

(iii)

65

(iv)

3 6

(v)

(vi)

5/5

(c)

(i)

(ii)

10 3 10
3

5/6


(iii)

(iv)

(v)

5/7

5.4

5.4.1

5.4.2

(a)

104

(b)

G H
G H

104

5/8

5.5

(a)

(b)

(c)

(d)

(e)

(f)

(g)

5.6

(a)

(b)

(c)

5.6.1

(a)

(i)

HK$1,000

(ii)

5/9

(b)

5.6.2

(iii)

(iv)

(v)

(i)

(ii)

(a)

(b)

5/10

(c)

(d)

5%

5.6.3

(a)

(b)

(i)

(ii)

(i)

(ii)

(c)

5/11

5.6.4

3 0 %

5.7

(a)

(b)

(c)

(a)

(b)

(c)

(d)

5.8

(a)

(b)

(c)

5/12

(d)

(e)

(f)

5.9

(a)

(i)
(ii)
(iii)
(iv)

(b)

5/13

(c)

(i)

(ii)
(iii)

(iv)
(v)

(vi)
(vii)
(viii)
(ix)
(x)

(xi)

(d)

(e)

F 2009
9 1

5/14

5.10

-o-o-o-

5/15

(a)
(b)
(c)
(d)

.....
.....
.....
.....
[ 5.3.2]

(a)
(b)
(c)
(d)

.....
.....
.....
.....
[ 5.4.2]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i) (ii) (iii)

(i) (ii) (iv)
(i) (iii) (iv)
(ii) (iii) (iv)

.....
.....
.....
.....
[ 5.1 5.3.1]

5/16

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

HK$3,000
HK$2,000
HK$3,000
HK$3,000
HK$3,000
HK$4,000
HK$6,000
HK$5,000
(i) (ii)
(i) (iii)
(ii) (iii)
(iii) (iv)

.....
.....
.....
.....
[ 5.3.2]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i) (iii)
(i) (ii) (iii)
(ii) (iii) (iv)
(i) (ii) (iii) (iv)

[ ]

5/17

.....
.....
.....
.....
[ 5.9]

6.1

6.1.1

(a)

(b)

6.1.2

6/1

(a)

(i)

(ii)

(iii)

(i) (ii)

( i i i )

(b)

(a)(iii)

6.1.3

(a)

(b)

6/2

 6.3

6.2

(a )

(a )

(b)

(b)

(c )

(c )

(d) 100%

(d)

(e )

(e )

(e )

(f)

(f)

(f)

6.5.2

60

6.5.2

(a) (d) (e) (f)

6/3

6.3

2000 5 3

2000 5 3

6.6

6.4

(a)

(b)

(c)

2000 12 1
18 65

6/4

(a)

(b)

(c)

(d)

(a)

6.5.2

(b)

6/5

14

6.5

6.5.1

6.5.3

6.5.2

6/6

6.5.3

(a)

(b)

1.2 x HK$20,000x
4

6.6

(a)

(i)

(ii)

( i)
( i i)
( i i i)

6/7

(b)

(i)

(a)

(i)

(b)

(i)

(c)

(i)

2 0 0 0 1 2 1

V 9

6/8

-o-o-o-

6/9

(a)
(b)
(c)
(d)

..
..
..
..
[ 6.2]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i)
(i) (ii)
(ii) (iii)
(iii) (iv)

.....
.....
.....
.....
[ 6.4]

[ ]

6/10

7.1

(a)

(i)

(ii)

(b)

(c)

(i)

(ii)

(d)

7.2

(a)

(i)

(ii)

7/1

(b)

(i)

(ii)

(iii)

(c)

1999

(d)

(i)

(ii)

(iii)

(i)

7/2

7.3

(ii)

(iii)

(iv)

(v)

(vi)

(v)

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1
4

(ii)

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(b)

(iii)

(iv)

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(c)

(i)

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(i)

2918 0102

(ii)

www.mpfa.org.hk

(iii)

1 16
223 1 36
1 1 607 608
388 1 1 25

7.4

7.4.1

7/5



7.4.2

(a)

(b)

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7/6

7.5

(a)

(b)

(i)

(ii)

(iii)

(c)

(i)

(ii)

(i)

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documents

7/7

(v)

1 4

(vi)

(vii)

(viii)

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7.6

(i)

(ii)

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(b)

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(i)

(ii)

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(c)

(d)

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103
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107

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114

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194

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7/11

2005 10

7/12

1
1

7/14

7/15

7/18

7/19

7/20

7/24

4
1

7/26

7/26

7/27

7/27

7/28

7/29

7/29

7/30

7/31

10

7/31

7/13

 1
1.

1.1

1.2

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69(2) 70(2)

1.4

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2.

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2.2

4 8 5
2 0 ( 8 )

(a)
(i)

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7/15

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43

2.5

2.6

2.7

2.8

2.9

(a)

(b)

(c)

(d)

7/16

 1 4

2.10

1
4

2.11

2.12

2.13

2.14

2.15

2.16

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2.18

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2.19

2.20

2.21

2.22

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485

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7/20

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571 116

12.

571 120

13.

66 5A

14.

15.

16.

17.

18.

19.

20.

(a)

(b)

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20.1

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22.

23.

24.

7/22

25.

26.

485

27.

28.

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31.

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1
571 5 2

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7/23

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8.

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201

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41

4.1

7/27

5.

4.2

4.3

4.4

5.1

5.2

5.3

5.4

5.5

7/28

6.

7.

5.6

5.7

6.1

6.2

6.3

7.1

7/29

7.2

8.

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8.2

8.3

8.4

8.5

8.6

8.7

8.8

8.9

8.10

7/30

9.

8.11

8.12

8.13

8.14

8.15

9.1

10.

10.1

10.2

(a)

(b)

7/31

(c)

(d)

(e)

(f)

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7/32

(a)
(b)
(c)
(d)

.....
.....
.....
.....
[ 7.3]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i) (iv)
(i) (ii) (iii)
(ii) (iii) (iv)
(i) (ii) (iii) (iv)

.....
.....
.....
.....
[ 7.2]

(i)
(ii)
(iii)
(iv)

(a)
(b)
(c)
(d)

(i)
(i) (ii)
(i) (ii) (iii)
(i) (ii) (iii) (iv)

.....
.....
.....
.....
[
]

[ ]

7/33

I/1

 II

2009 9 30

A.

5 1 6

B.

C.
I

I.1

I.2

I.3

I.4

I.5

I.6

I.7

I.8

I.9

II/1

 II

II.1

II.2

II.3

II.4

II.5

II.6

II.7

II.8

II.9

III

III.1

III.2

III.3

III.4

III.5

III.6

III.7

III.8

III.9

III.10

I I I . 11

III.12

III.13

IV

I V. 1

2 0 0 4 6

I V. 2

I V. 3

I V. 4

I V. 5

I V. 6

2 0 0 8 1 1

I V. 7

I V. 8

I V. 9

I V. 1 0

I V. 1 1

II/2

I V. 1 2

I V. 1 3

I V. 1 4

I V. 1 5

4(3)

I V. 1 6

I V. 1 7

I V. 1 8

I V. 1 9

I V. 2 0

I V. 2 1

I V. 2 2

7 A B

V. 1

V. 2

V. 3

V. 4

V. 5

V. 6

V. 7

V. 8

V. 9

V. 1 0

V. 1 1

D.

II/3

 III

1.

2.
60

60

III/1

(dependent visa)

13
13

13

---

3.

13

4.

---

---

---

III/2

---

---

---

---

5.

6.

III/3

 IV

13

-
-

---

-
-
-

-
-
-
-

1.

2.

IV/1

-
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-
-
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---

3.

-
-
-

---

4.
-
-
-

5.

IV/2

6.

7.

---

IV/3

---

---

8.

IV/4

30 2008 11 1
10

10

*

10

V/1

10

(1)
(2)
(3)

30
2008 11 1

V/2

 VI

2000 12 1 60 *

3 HK$35
4 HK$45

60

60

1
30 30
31
1
30

* * 5 %
5 % 1 0

VI/1

30

30

5 %
10


***

VI/2

 7


HK$100,000 12
HK$200,000 2

10

6 0

60

**

HK$5,000
5% HK$20,000
HK$1,000

*** 2008 12 1

4 HK$45

VI/3

 VII

2000 12 1 *
60

5 %
HK$240,000 HK$60,000

HK$1,000 HK$12,000

1 1 1 2 3 1
12 1 12 31
12 1 12 31

30

-
-

VII/1


30

HK$5,000
HK$60,000

VII/2

 VIII

(a)

(i)

(ii)

(iii)

(b)

VIII/1

(c)

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(i)

(ii)

(iii)

(iv)

VIII/2

(d)

(e)

(f)

(i)

(ii)

(iii)

(i)

(ii)

(iii)

(iv)

(v)

(i)

(ii)

VIII/3

(iii)

(iv)

G H

(v)

VIII/4

VIII/5

VIII/6

 IX

2009 9 30

Amendments Relating to MPF

Schemes Ordinance

Date of Payment of Contribution

Fee Comparative Platform

Get to Know the Fees and Charges

of Your MPF Funds

Guide on
Obligations
Persons

How to Manage Your MPF When

Changing Jobs

Industry Schemes

MPF Decoder for the Youth

MPF 7 Smart Tips for Smart

Employers

2008
( )( 2 )

New Penalties for the MPF

Offences The MPF Schemes
(Amendment) (No.2) Ordinance
2008

Understanding MPF Schemes and

ORSO Schemes

What Employees Should Know

About MPF

MPF Rights and

for Self-employed

:
www.mpfa.org.hk

IX/1

13

9
6

14
13 60

X/1

(dependent visa)

13

10

10

11

18

X/2

 11

60

12

12

13

13

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30
30

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10

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11

12

12

30
60

13

13

60

14

X/5

 14

15

15

16

16

17

17

w w w. m p f a . o r g . h k

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19

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5%

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60

10

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11

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12

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5 % H K $ 5 , 0 0 0 H K $ 2 0 , 0 0 0
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HK$60,000

14

14

30

15

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5%

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16

17

17

5%

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X/10

 18

60

19

19

20

20

21

21

22

22

23

23

X/11

 24

24

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10

MPF(S)-P(M)

w w w. m p f a . o r g . h k

30

X/13

65
6 0
H K $ 5 , 0 0 0

a.

b.

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65

62

60 65

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55

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( )

(a) 13
(b)

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1.
2.
3.
4.
5.
6.
7.
8.

X/17

1 3 2

1.
2.
3.
4.
5.
6.
7.
8.
9.

5%

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1.
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1 0

5%

(HK$)
160
160
260

(HK$)
7.5

(HK$)

(HK$)
7.5

7.5

7.5

15

X/19

260
390
390
520
520
650
650

15

15

30

22.5

22.5

45

30

30

60

30

30

60

5%

(HK$)
160
160 - 650
650

(HK$)
5%
5%
32.5

(HK$)

5%
32.5

10

10

-o-o-o-

X/20

 XI

60
60

3.4(b)(i)

HK$5,000

3 . 11 ( e )

3.7.1(a)(iv)

3.6.3

7.1(c)(i)

3.7.1(a)(viii)

XI/1

3.7.1(b)(ix)

3.7.1(b)(iii)

3.7.1(a)(ii)

3.4(b)(iii)

3.7.2

3.3(c)

5.3

60
3.6.3(c)

XI/2

5.3.2(c)(iii)

3.7.1(a)(ix)

3 . 11 ( d )

F 2009 9 1

5.9(e)

(i)
( i i )
10

3.7.1(a)(vi)

10
10
3.7.1(a)(vi)

3.7.1(a)(v)

XI/3

3.7.1(a)(v)

1

30
1

30

3.7.1(a)(v)

5.3.2(c)(iv)

3.2

5.3.2(b)

5.3.2(b)

5.3.2(b)

XI/4

5.3.2(b)

5.3.2(b)

5.3.2(b)

6.1.1(b)

6.1.1(a)

3.7.1(b)(v)

2.2.1(a),3.2(c)(ii),5.1(b),7.5(c)(ii)

10
3.7.1(a)(iii)

60
3.7.1(a)(iii)

60
3.7.1(b)(vii)

XI/5


65

3 . 11

7.1(c)(ii)

5.4

7.3(d)

10%
5%


3.7.1

7.1

7.1(c)(i)

7.1(c)(ii)

XI/6

7.3(c)

7.3(a)(ii)

37
5.3.2(a)

3.3

6.4

3.1.2

1.2.2(a)

5.3.2(c)(iii)

XI/7

3.3(b)

60
3 . 11 ( a )

HK$160
3.7.1(a)(i)

HK$5,000

3.7.1(a)(x)

HK$5,000 HK$60,000
3.7.1(b)(vi)

HK$650
3.7.1(a)(i)

H K $ 2 0 , 0 0 0

3.7.1(a)(xi)

HK$20,000 HK$240,000
3.7.1(b)(vi)

(a)
( b ) 1 . 2 x
HK$20,000 x
6.5.2

XI/8

5.3.2(c)(ii)

3.1.3

3.6.1

3.3(a)

60
3.4(b)(i)

3.4(b)(i)

5.3.2(c)(v)

10%
HK$1,000
4.4(c)

XI/9

6.4

6 0

3.4(b)(ii)

3.5

6.1,6.2

3.10

65

3.9

65

3 . 11

XI/10

3.8

XI/11


60

3.4(b)(i)

1.2.1

3.7.1(a)(iv)

3.6.3

1.2
VIII(e)(v)

7.1(c)(i)

1.2.1

3.7.1(a)(viii)
5.6.2(c)

4.4(a)(ii)

3.3(c)

3.11(d)

5.3.1(a)

5.5

5.6.1(a)

3.7.1(a)(ix)

5.3.2(c)(iii)

5.9(e)
3.7

VIII(b)(ii)

3.7.1(a)(vi)

3.11(b)

3.7.1(a)(vi)

3.7.1(a)(vi)

VIII(a)(ii)
5.3

7.4.2(c)

3.7.1(b)(ii)

5.3.2(a)(vi)

7.2(b)

3.7.2

3.11(e)

3.7.1(b)(ii)

3.7.1(a)(v)

3.7.1(a)(v)

3.7.1(a)(v)

3.6.3(c)

3.7.1(a)(i)

5.9(a)

5.6.2(a)

VIII(b)(ii)

3.7.1(b)(ix)

3.7.1(b)(iii)

7.7

3.7.1(a)(ii)

4.7

3.7.1(a)(i)

6.3

3.11(c)

1.2
3.4(b)(iii)
3.6.2

-
-
-

2.2.3
4.1.1(a)

4.4(a)
4.2
4.1.2

4.4(c)

4.4

-
-

3.6.3, 4.3
4.4(b)

2.4.7

5.3.2(c)(ii)

3.10.3(b)

3.7.4

5.3.2(b)

5.3.2(b)

5.3.2(b)

5.3.2(b)

5.3.2(b)

5.3.2(b)

5.3.2(b)

5.3.2(b)

3.7.4(c)(ii)

3.7.4(c)(i)

5.3.2(b)(vi)
3.4(b)(ii)

3.2

6.3

VIII(c)

7.3(a)(i)

VIII(c)

7.3(a)(i)

5.6.2(a), VIII(c)

5.9(b)

5.3.2(c)(iv)

6.1.1(b)

5.6.2(d)

6.1.1(a)

2.2.3

5.6.2(a)

3.13

6.1.3(b)

5.6.2(d), VIII(d)

2.2.1(a), 3.2(c)(ii),
5.1(b), 7.5(c)(ii)

4.1.1

4.1.1(g)

5.3.2(c)(i)

5.3.2(c)(ii)

3.2(b)

2.4.3
5.4.2(b), VIII(f)

VIII(b)(i)

132
3.4(b)(ii)

5.3.2(a)(vii)
2.2.3
2.2.2(b)

7.2(b)(iii)
2.2.2

3.7.1(b)(v)

7.4.2(c)

2.2.2(b)

2.2.2(b)

7.4.2(c)

5.3.2(b)

5.3.2(b)

5.3.2(b)

5.3.2(b)

5.4

5.3.2(b)

6.6

5.3.2(b)

7.1(c)(ii)
5.6.2

4.7(b)

7.2(c)

3.7.1(b)(vii)

3.7.1(a)(iii)

3.7.1(a)(iii)

7.2(c)

3.11

1.1.2

7.4.1

2.3.3(a)

5.1(a)

2.3.3(a),
5.9, II(B)

2.3

3.6.1(b)

2.3.3(b)

VIII(a)(iii)

3.3, 5.2

5.3.2(a)

VIII(a)(i)

5.9(c)

5.9(d)

7.4.2(c)

3.1.2

7.3(d)

2.3.2(a)

2.3.2(c)

2.3.2(b)

2.3.3(c),

4.6, II(D)

6.6

3.6.3(b)

5.3.2(c)(iii)

3.4

VIII

6.4

VIII(b)(iii)

VIII(b)(i)

7.3(a)(i)

2.3.1

2.1.2

7.3(a)(i)
9

2.1

3.2(a)(i), 5.6.1(a)(ii)

2.1

1.2.2(a)

2.1.2

3.7.1(b)(x)

2.1.1

3.7.1

-
-
-
-
-

2.2.3

7.1

VIII(a)

7.1(c)(i)

5.3.2(c)(i)

7.3(e)

5.6.2(d)

7.1(c)(ii)
7.3

7.3(c)

7.3(a)(ii)

3.7.1(b)(vi)

3.7.1(a)(x)

3.7.1(a)(i)

6.5.2

2.4.5
4.1.1(e)

3.7.1(b)(vi)

3.7.1(a)(xi)

3.7.1(a)(i)

3.11

7.4.2(a)
1.2.1
5.3.2(c)(v)

5.6.2(a)

5.6.2(b)

5.4.2(a), VIII(e)

7.3(a)(i)

5.4.1

5.6.2(d)

7.4.2(b)

3.11(a)

5.6.4

3.12

2.4.6

3.13
5.6.2(b)
2.4.4
7.4.2(a)

3.7.3
6.6
4.1.1(a)
5.3.2(a)(vii)

6.4
5.6.1(a)

3.3(b)

4.4(c)

5.4.2(a)

4.7(b)(i)

3.4(b)(ii)

VIII(b)

5.3.2(c)(ii)

5.6.2(c)

7.4.2(b)
7.4.2(b)

3.5(g)

7.4.2(c)

3.7.4(c), 4.7(b)(iii)

3.1.3

4.4(a)(i)

4.4(a)(ii)

6.1.3(a)

3.6.1

3.6.1

3.3(a)

3.5
5.6.2(a)
2.2

3.4(b)(i)

3.4(b)(ii)

3.4(b)(i)

3.7.1(a)(i)

3.7.1(a)(i)

5.3.2(b)(vi)

4.1.3(a)

6.1, 6.2

2.4.1, 6

2.1, 6.4

6.1.2(a)

6.1.2(b)

3.10.3(a)

3.10.3(a)

5.8

2.2.1, 7.2(b)(ii)

7.4.2(b)

2.4.2, 7.7(b)(i)
5.1(b)
VIII(f)(v)

4.7(a)

3.10

3.9

3.11

3.8

5.3.2(a)(vii)

(a)

(c)

(b)

(a)

(c)

(a)

(b)

(d)

(d)

(a)

(c)

(a)

(d)

(c)

(a)

(c)

(c)

(c)

(c)

(b)

(b)

(a)

(d)

(c)

(d)