此句話英文是什麼意思?

Discuss the scope of Hong Kong profits tax with six badges of trade.
試以行業標記來討論香港利得稅的範圍




Six Badges of Trade:

基於不同法官在不同案件對行業(trade)的評論，英國Royal

Commission on Taxation of Profits and Income in United

Kingdom 在一九五五年，發表報告，將行業(trade) 的標記歸納為六

項：

(1) 出售貨物的性質the subject matter of the realization

(2)貨物擁有期的長短the length of the period of ownership

(3) 出售同類貨物的次數the frequency or number of similar transactions

(4)有否為貨物加工 supplementary work in connection with the subject matter

(5) 在何種情況下出售貨物the circumstances leading to the realization and

(6) 出售的動機the motive。

Discuss the scope of Hong Kong profits tax with six badges of trade.
與貿易六枚徽章談論範圍香港贏利稅。