認可職業 的英文怎麼說
中文拼音 [rènkězhíyè]
認可職業
英文
rpb recognized professional body- 認 : 動詞1 （認識; 分辨） recognize; know; make out; identify 2 （建立關系） enter into a certain rela...
- 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; ...
- 認可 : approve; accept; confirm; ratification; give legal force to
- 職業 : occupation; profession; vocation; habiliment
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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。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。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。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。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？Interface between ror scheme and mpf scheme
認可職業退休計劃與強積金計劃的銜接Mpf and recognized occupational retirement schemes
強積金和認可職業退休計劃Contributions paid to a recognized occupational retirement scheme
認可職業退休計劃所作的供款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Employee s withdrawals from ror scheme or mpf scheme interface between ror scheme and mpf scheme
雇員從認可職業退休計劃或強積金計劃提取款項Are the employee s withdrawals from the ror scheme or the mpf scheme taxable under salaries tax
當雇員日後從認可職業退休計劃或強積金計劃提取款項時是否須要納薪俸稅？Costs incurred by the employer in establishing mpf scheme, amending the rules of or winding up ror scheme
成立強積金計劃修改或結束認可職業退休計劃的支出Costs incurred by the employer in establishing the mpf scheme, amending the rules of or winding up ror scheme
成立強積金計劃修改或結束認可職業退休計劃的支出Rpb recognized professional body
認可職業投資機構Employee contributions to recognized occupational retirement scheme " ror scheme
雇員向認可職業退休計劃供款Contributions to mandatory provident fund scheme or recognized occuptional retirement scheme
強制性公積金計劃或認可職業退休計劃供款Employer s tax obligation under mpf schemes and recognized occupational retirement schemes
僱主在強積金和認可職業退休計劃下的稅務責任Any pension, annuity, lump sum, gratuity or other like benefit including any right or entitlement thereto which passes on the death of a deceased member of a recognized occupational retirement scheme
任何透過認可職業退休計劃因死者去世而遺下的退休金養老金一筆過退休酬金或其他類似的利益包括任何有關的權利或資格分享友人