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房地产是香港重要资源之一，与房地产有关的税项计有印花税、物业税及利得税。印花税征收印花税始自1866年，为香港历史最悠久的税收之一。早期的印花税条例于1866年订立称为”OrdinanceNo．12of1866”，其后演变为1911年之印花税管理条例及1921年之印花条例。以上条例基本上是
Real estate is one of the most important resources in Hong Kong. Stamp duty, property tax and profits tax are charged on real estate related taxes. Stamp Duty Stamp Duty since 1866 is one of the oldest taxes in Hong Kong. The early Stamp Duty Ordinance was enacted in 1866 as “Ordinance No. 12 of 1866” and subsequently evolved into the 1911 Stamp Duty Ordinance and the 1921 Print Ordinance. The above rules are basically