aggregated net chargeable income 中文意思是什麼
aggregated net chargeable income
解釋
合計應課稅入息實額- aggregated : 聚集的
- net : n 因特網。 supply Net services 提供因特網服務。 n 1 網,網眼織物,(花邊的)織物。2 網狀物,網狀...
- chargeable : adj. 1. (稅)應徵收的。2. (罪)應指控的。3. 應由某人負擔[應負責]的。4. 可充電的。
- income : n (定期)收入,所得,收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
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It is for this reason that the inland revenue ordinance allows only married couples to elect to be jointly assessed, whereby the two individuals net chargeable income is aggregated and a single assessment is raised as if they are a single taxpayer
因此,稅務條例只容許夫婦選擇合併評稅。在合併評稅的情況下,稅務局會把兩人的合計入息實額,當作單一納稅人的入息來評稅。 -
In the circumstances, mr and mrs a should elect joint assessment under s. 10 of the inland revenue ordinance to enable the transfer of the unabsorbed allowances and or deduction of mrs a to mr a. a notice of assessment will be issued to mr a showing the aggregated net chargeable income of mr and mrs a arrived at as follows
因此甲先生和甲太太應根據稅務條例第1 0 2條選擇合併評稅以便將甲太太剩餘的免稅額和或扣除額轉撥予甲先生。甲先生將獲發給評稅通知書載明甲先生及甲太太的合計應課稅入息實額如下 -
Aggregated net chargeable income
合計應課稅入息實額
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