課稅扣除 的英文怎麼說

中文拼音 [kèshuìkòuchú]
課稅扣除 英文
tax credit
  • 課 : Ⅰ名詞1 （有計劃的分段教學） class 2 （教學的科目） subject; course 3 （舊指賦稅） tax 4 （舊機關...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 除 : Ⅰ動詞1 （去掉） get rid of; eliminate; remove 2 [數學] （用一個數把另一個數分成若干等份） divide:...
  • 課稅 : levy duty; duty assessment; charge duty
  1. Which income is assessable and which deductions are allowable

    甚麼收入須課稅及你可申索那些扣除
  2. Net chargeable income, i. e. assessable income after deductions and allowances, is charged at progressive rates as tabulated below

    應課稅入息實額，即應評稅入息減去扣除及免稅額，須按下列累進稅率計稅。
  3. Election for personal assessment and claim for deductions allowances

    選擇個人入息課稅及申請扣除及免稅額
  4. A notice of salaries tax assessment will be issued to mr a showing his net chargeable income and the home loan interest deduction allowed for the year in question

    甲先生將獲發給薪俸稅評稅通知書載明他在有關年度的應課稅入息實額和獲扣除的居所貸款利息款額。
  5. The maximum amount of home loan interest deduction allowed under salaries tax has been increased from 100, 000 to 150, 000 for the current and the next years of assessment following the passage of the inland revenue amendment bill in the legislative council today november 21

    立法會今日十一月二十一日通過年稅務修訂條例草案，令薪俸稅下的居所貸款利息扣除額上限，由十萬元提高至十五萬元新扣除額適用於今明兩個課稅年度。
  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. A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.

    預扣賦稅是從國外公司的收入中扣除的、對支付貸款的利息所課征的一種稅收。
  8. The rate of tax after deductions and allowances is applied on a graduated scale, but the total salaries tax charged will not exceed 16 per cent of a person s total assessable income

    稅款是按應課稅入息減去各項扣除和免稅額后，以累進方式計算，但繳稅總額不會超過應評稅收入的16 % 。
  9. A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax

    在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。
  10. In 1998 - 99, a salaries tax deduction for home loan interest of up to 100, 000 a year for five years was introduced as a temporary measure to provide relief to taxpaying households heavily burdened with home mortgage payments

    政府於1998至99年度推出臨時措施，引入了為期五年的薪俸稅居所貸款利息扣除的安排，每年上限為100 ， 000元，以減輕課稅家庭在樓宇按揭支出方面的沉重負擔。
  11. In the 1998 99 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  12. In the 199899 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  13. The newly enacted ordinance also provides a transitional arrangement. taxpayers who pay more than 100, 000 of home loan interest in the current tax year may apply to the inland revenue department for holding over of the whole or part of the provisional salaries tax payable in the first quarter of 2002

    新制訂的條例亦提供一項過渡性安排，在本課稅年度申索超逾十萬元居所貸款利息扣除額的納稅人，可以向稅務局申請緩繳二二年首季繳交的暫繳薪俸稅的全部或部份。
  14. " in order that taxpayers may benefit from the enhancement in the tax - deduction ceiling early, we propose to provide a transitional arrangement allowing taxpayers who pay more than 100, 000 of home loan interest in the current tax year to apply for holding over of the whole or part of the provisional salaries tax payable in the first quarter of 2002, " the government spokesman said

    政府發言人說：為了讓納稅人早日受惠，我們建議作出一項過渡性安排，容許在本課稅年度申索超逾十萬元居所貸款利息扣除額的納稅人，申請緩繳需在二二年首季繳交的全部或部份暫繳薪俸稅。
  15. It was further found that, apart from the false salary expenses, platinum had in its returns for the four taxation years from 1994 95 to 1997 98 falsely claimed salaries expenses of 162, 950 related to another employee, inflated its entertainment and staff benefits expenses in the sum of 735, 536 ; and omitted to include as income a lump - sum contractual bonus of 450, 000 received from the radio station in september 1994

    繼深入調查后，稅務局發現百能還在1994 95至1997 98四個課稅年度的報稅表上，以虛假的陳述申索扣除給予另一名雇員的薪酬支出162 ， 950元及誇大其應酬開支和員工福利開支735 ， 536元更漏報一筆在一九九四年九月由電臺發出的約滿花紅450 ， 000元。
  16. Allowances, deduction and tax rate table salaries tax personal assessment

    免稅額扣除及稅率表薪俸稅個人入息課稅
  17. Salaries tax personal assessment - allowances, deduction and tax rate table

    薪俸稅個人入息課稅-免稅額、扣除及稅率表
  18. Salaries tax personal assessment - allowances, deductions and tax rate table

    薪俸稅個人入息課稅-免稅額扣除及稅率表
  19. An individual who incurs a trading loss and who claims personal assessment will have the loss allowed as a deduction from his total income

    選擇以個人入息課稅辦法計稅的人士，如蒙受任何營業虧損，可在入息總額內扣除營業虧損。
  20. Separate assessments for married couples are not allowed under personal assessment because there is scope for abuse. for example, the couple may transfer income and assets between them in order to benefit from the personal allowances and deductions and the progressive rates available under personal assessment

    個人入息課稅不容許夫婦分開評稅，是因為容易引致避稅問題，例如夫婦可透過二人間的收入和財產轉移，從個人入息課稅扣除個人免稅額扣除額和按累進稅率的計算方法中得益。
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