課稅豁免 的英文怎麼說
中文拼音 [kèshuìhuámiǎn]
課稅豁免
英文
tax exclusion- 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
- 豁 : 豁構詞成分。
- 免 : Ⅰ動詞1 （去掉;除掉） dismiss; relieve; remove 2 （避免） avoid; escape; avert 3 （免去） excuse s...
- 課稅 : levy duty; duty assessment; charge duty
- 豁免 : （免除） exempt （from taxes or from customs inspection, etc. ）; remit
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Is my income chargeable or exempt from salaries tax
我的入息須課薪俸稅或是可豁免徵稅Dutiable commodities exempted quantities notice
應課稅品豁免數量公告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。The exemption for holiday warrants and passage, the only income which was exempt from salaries tax previously, will be removed from assessment year 2003 04 onwards
之前唯一獲豁免申報薪俸稅的旅遊費用，將由二三至四課稅年度起取消。This part is exempt
這部分豁免課稅Licensing records - these include personal particulars of applicants for dutiable commodities licences, licencesauthorizations to importexport controlled chemicals, permits to remove controlled chemicals in transhipment, storage approval for the storage of schedule 1 or 2 substances under the control of chemicals ordinance, cap. 145, licences for the manufacture of optical discs, registration as motor vehicle importerdistributor, waiving of duty on hydrocarbon oils, etc
這包括申請應課稅品牌照、進出口受管制化學品牌照授權書、轉口受管制化學品搬運許可證、 《化學品管制條例》 （第145章）附表1或2內所列物質的儲存批準書、製造光碟牌照、注冊為汽車進口商分銷商、豁免碳氫油稅等事項的個人資料；The amount of the mandatory contributions that he would have been required to pay if he had contributed as an employee in a mpfs ( as participants of an mpf - exempted rors do not enjoy a 30 - day exemption period, he may claim 4 months contributions for the year of assessment 200001, but subject to a maximum limit of $ 4, 000 ) ; or
假設他參加了強積金計劃，他作為雇員本須向強積金計劃繳付的強制性供款額（因參加獲豁免退休計劃的人士，並不享有30天的免供期，所以他在200001課稅年度，可申索4個月的供款，即上限為4 ， 000元） ；或The amount of the mandatory contributions that he would have been required to pay if he had contributed as an employee to an mpf scheme in the year 2000 01, as participants of an mpf - exempted ror scheme do not enjoy a 30 - day exemption period, he may claim 4 months contributions, subject to a maximum limit of 4, 000 ; or
假設他參加了強積金計劃，他作為雇員本須向強積金計劃繳付的強制性供款額在2000 01年度，因參加獲豁免退休計劃的人士，並不享有30天的免供期，所以他在該課稅年度，可申索4個月的供款，即上限為4 ， 000元;或For the purposes of this section, where a person who is deemed to be carrying on a business as an owner of ships in hong kong under subsection ( 2 ) is resident in any territory outside hong kong, he shall be regarded as having a reciprocity status, if the commissioner is satisfied that any profits earned by or accrued to a person to whom subsection ( 1 ) applies from a business carried on in the territory as an owner of ships are, under the laws of that territory, exempt from a tax which is of substantially the same nature as the tax chargeable under this part
稅務條例第23b （ 4a ）條為本條的施行，凡任何根據第（ 2 ）款被當作在香港以船舶擁有人身分經營業務的人是在香港以外某地區居住的，則如局長信納根據該地區的法律，一名第（ 1 ）款適用的人在該地區以船舶擁有人身分經營業務所賺取或應累算的任何利潤獲豁免繳稅，而有關稅項的性質與根據本部所課稅項的性質大致相同，該人須被視為具有對等待遇地位。Goods which are exempt from duty are removed from an importing conveyance or bonded warehouse
豁免課稅之貨品從進口運輸工具或保稅倉移出；Hence, if the relevant income forms part of its profits assessable to profits tax, it will be exempted from property tax
若有關租金收入是屬于該法團利潤的一部分，而該項利潤須課利得稅，便可豁免物業稅。If the letting income is chargeable to profits tax or the property is used for producing chargeable profits, exemption from property tax under section 5 of the inland revenue ordinance can be claimed in part 5 of the return b. i. r. 58. in any event, part 4 must also be completed, otherwise the assessor may raise queries
按稅務條例第5 2 a條，如租金收入是應課稅利潤的一部分，又或者因為該物業是用作產生應課稅利潤的業務場地，而可獲豁免物業稅，你可在b . i . r .表格第58號的第5部分提出申請豁免物業稅。Payment in lieu of notice paid in accordance with the terms of the employment contract or the provisions of the employment ordinance by the employer to the employee is not income relating to service provided by the employee and is not taxable
僱主按合約或雇傭條例的規定給予雇員的代通知金並非薪酬，因此可豁免課稅。有關雇傭條例的規定，請瀏覽The chief executive in council made an order under the inland revenue ordinance on january 16 to give effect to the double taxation relief provision in the air services agreement which hong kong recently signed with the people s republic of bangladesh
與孟加拉人民共和國簽訂雙重課稅寬免安排行政長官會同行政會議在一月十六日根據稅務條例制定命令，以實施最近與孟加拉人民共和國簽訂的航空運輸協定中關于雙重稅項豁免的安排。The chief executive in council made an order under the inland revenue ordinance on october 31 to give effect to the double taxation relief provision in the air services agreements which hong kong recently signed with denmark, sweden and norway respectively
與丹麥瑞典和挪威簽訂雙重課稅寬免安排行政長官會同行政會議在十月三十一日根據稅務條例制定命令，以實施最近與丹麥瑞典和挪威簽訂的航空運輸協定中關于雙重稅項豁免的安排。Dutiable commodities exempted quantities amendment notice 2007
2007年應課稅品豁免數量修訂公告Tax exemption 2001 tax year order - l. n
稅款豁免2001課稅年度令2003年第133號法律公告Tax exemption 2001 tax year order
稅款豁免2001課稅年度令" the double taxation relief provision provides that the hksar and the macao sar will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說：雙重課稅寬免為香港與澳門特別行政區的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。" the double taxation relief provision provides that hong kong and the republic of croatia will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說：雙重課稅寬免為香港與克羅埃西亞共和國的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。分享友人