職業退休計劃 的英文怎麼說

中文拼音 [zhíyètuìxiūjìhuà]
職業退休計劃 英文
occupational retirement scheme
  • 職 : Ⅰ名詞1 （職務; 職責） duty; job; 盡職 do [fulfil] one s duty; 失職 neglect one s duty; derelictio...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 退 : 動詞1 （向後移動） retreat; draw back; move back 2 （使向後移動） cause to move back; remove; wit...
  • 休 : Ⅰ動詞1 （停止） stop; cease 2 （休息） rest 3 （舊時丈夫把妻子趕回娘家 斷絕夫妻關系） cast off on...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 劃 : 劃動詞1 （撥水前進） paddle; row 2 （合算） be to one s profit; pay 3 （用尖銳的東西在別的東西上...
  • 職業 : occupation; profession; vocation; habiliment
  • 退休 : retire
  • 計劃 : 1 （工作、行動以前預先擬定的內容和步驟） plan; project; programme; device; devisal; design 2 （做...
  1. Custodial arrangement default contributions : mechanism for recovery disclosure requirements in connection with employees option

    職業退休計劃的銜接安排-關于雇員選擇權所需披露的資料
  2. Applicants will have to produce a statement of the employers contribution to the mandatory provident fund scheme or occupational retirement schemes as proof of employment relations and size of workforce

    申請人必須提交強制性公積金計劃或職業退休計劃的僱主供款證明，以證明雇傭關系和雇員數目。
  3. Iii some of the 480 000 note 2 employees who have joined an mpf - exempted rors may be liable to pay salaries tax but may not need to make any contribution to the schemes because some of the schemes are only funded by employers contributions

    Iii在480 000名注2已參加獲強積金條例豁免的認可職業退休計劃的雇員中，有部分可能須繳納薪俸稅，但卻不一定須就有關計劃供款，因為部分計劃只由僱主供款。
  4. Employer contributions to an orso scheme that are repaid to the employer upon the winding up of the scheme are taxable to the employer. any excess recoupment being investment income of the orso scheme is not taxable in the hands of the employer. proprietor s or partners contributions as a self employed person

    如僱主在結束認可職業退休計劃時，獲退還僱主就該計劃所作的供款，該筆退款須繳利得稅在供款額以外的退款即認可職業退休計劃的投資收益，則無須繳稅。
  5. Some of the 480 000 ( note 2 ) employees who have joined an mpf - exempted rors may be liable to pay salaries tax but may not need to make any contribution to the schemes because some of the schemes are only funded by employers contributions. but we do not have the breakdown on how many actually pay salaries tax

    （ iii ）在480000名（注2 ）已參加獲強積金條例豁免的認可職業退休計劃的雇員中，有部分可能須繳納薪俸稅，但卻不一定須就有關計劃供款，因為部分計劃只由僱主供款。
  6. Note : under the inland revenue ordinance, contributions towards two other kinds of recognised occupational retirement schemes are also deductible from the assessable income. the schemes include : those under which an exemption certificate is issued under section 7 of the occupational retirement schemes ordinance cap. 426, and those operated by the government of a country or territory outside hong kong or any agency or undertaking of or by such a government which is not operated for the purpose of gain

    注：根據稅務條例，還有兩類認可職業退休計劃下的雇員可就其供款在應課稅入息中扣除，這包括a根據職業退休計劃條例第426章第7 1條獲發豁免證明書的計劃及b由香港以外的政府或該政府的或由其指定的任何非牟利代理機構或企業營辦的計劃。
  7. Contributions by employees to the company s recognized occupational retirement schememandatory provident fund scheme are deducted from their monthly salaries. should the gross income or the net amount paid be reported in the form ir56b

    僱主支付月薪時，會扣除雇員參與公司認可職業退休計劃或強制性公積金計劃的供款，在ir56b表格中應填報入息的總額還是實額？
  8. Interface between ror scheme and mpf scheme

    認可職業退休計劃與強積金計劃的銜接
  9. Gratuitues based on length of service or occupational retirement scheme benefits excluding any part attributable to employee s contributions have been paid to the employee ; or

    一筆按服務年資支付的酬金或一筆職業退休計劃利益非歸因於雇員供款的部分已支付予該雇員或
  10. Mpf and recognized occupational retirement schemes

    強積金和認可職業退休計劃
  11. Occupational retirement schemes notices of changes rules

    職業退休計劃更改通知規則
  12. Occupational retirement schemes recovery of arrears rules

    職業退休計劃追討欠款規則
  13. Contributions paid to a recognized occupational retirement scheme

    認可職業退休計劃所作的供款
  14. Manulife offers one orso scheme product - manuflex

    宏利提供一款職業退休計劃-宏利國際公積金
  15. Employee s withdrawals from ror scheme or mpf scheme

    雇員從認可職業退休計劃或強積金計劃提取款項
  16. Loss incurred by the employer upon winding up ror scheme

    認可職業退休計劃結束時，僱主蒙受的損失
  17. Occupational retirement schemes ordinance

    職業退休計劃條例
  18. Payments received by the employer upon winding up ror scheme

    認可職業退休計劃清盤時，僱主所得回的款項
  19. Since the enactment of the mandatory provident fund schemes ordinance this department has received many enquiries from the tax practitioners, solicitors, scheme managers and the public on the taxation aspects of mpf implementation. in general, the points raised concern the various scenarios that may arise in relation to the transition from the occupational retirement schemes ( " orso schemes " ) to the mpf regime

    自《強制性公積金計劃》的條文公布以來，本局陸續收到不少從事稅務工作的人士、律師和公積金計劃經理查詢實施強積金計劃后的稅務問題，其中大部份查詢都是關于職業退休計劃過渡至強積金計劃時所出現的各種情況，而且要求本局表達稅務立場。
  20. If the employer s contributions to the orso scheme had previously been allowed as deduction in its profits tax assessments, any employer s contributions that are repaid to the employer are taxable

    如果有關的僱主供款較早前曾獲扣除，職業退休計劃其後退還給他的供款須全數繳納利得稅。
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