assessable income 中文意思是什麼

assessable income 解釋
應抽稅收益
  • assessable : adj. 可估定的，可估價的；可征稅的，應抽稅的。
  • 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...
  1. Your assessable income is salaries for 11 months

    你的應課稅入息是11個月的薪金。
  2. 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
  3. 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。
  4. Aggregated assessable income

    合計應評稅入息
  5. Total assessable income

    應評稅入息總額
  6. To the net total income, i. e. assessable income after deductions but before allowances

    就總入息凈額，即應評稅入息減去扣除即沒有免稅額，所徵收的款額。
  7. 2 tax payment is limited to a maximum of the standard rate on the total assessable income before allowances

    應繳稅款將?超過以標準稅?計算扣除免稅額前之總收入。
  8. As a result, the appellant understated his total assessable income and the salaries tax was undercharged by $ 60, 560

    5倍，從而短報其應評稅總額，少交薪俸稅稅款達60 ， 560元。
  9. Are these receipts taxable, and if they are, in which year of assessment should they be included as my assessable income

    這筆花紅和傭金是否須課稅和會在那一個課稅年度評稅？
  10. And other capital allowances in respect of plant and machinery the use of which is essential to the production of the assessable income

    ，而該等機械或工業裝置的使用對產生該入息是必要的。
  11. Of that place of residence should be included in your assessable income. depending on the type of accommodation provided, the

    假如你的僱主提供居所給你，該居所的租值便須計入你的應評稅入息內。
  12. 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。
  13. 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 % 。
  14. 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 after deductions

    稅款是按應評稅入息總額減去各項扣除和免稅額后，以累進稅率計算，但繳稅總額不會超過減去各項扣除后的應評稅入息的16 % 。
  15. Other than expenses of a domestic or private nature and capital expenditure, wholly, exclusively and necessarily incurred in the production of the assessable income

    支出及開支。但屬家庭性質或私人性質的開支以及資本開支，則不能扣除。
  16. Depreciation and other capital allowances in respect of plant and machinery the use of which is essential to the production of the assessable income

    機械或工業裝置的資本開支而計算的免稅額，而該等機械或工業裝置的使用對產生該入息是必要的；
  17. To avoid understating his assessable income, mr. lee should report the reimbursed sum of $ 8, 000 as his 200001 income ; and note that the reporting or non - reporting of the sum of $ 8, 000 in the employer s tax return for 200001 would not affect his obligation to do so

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的200001年度入息，李先必須在其200001個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  18. To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2006 07 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2005 06 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2006 07年度入息，李先生必須在其2006 07個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  19. To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2007 08 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2007 08 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2007 / 08年度入息，李先生必須在其2007 / 08個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  20. Home loan interest deduction is a concessionary deduction, which means the loan interest paid, together with any other deductions as applicable, will be deducted from a person s assessable income under salaries tax, or from his total income under personal assessment. the balance will then be subject to progressive tax rate ( after deducting personal allowances ) or standard tax rate. that is to say, a person taxed at standard rate is also eligible to claim the home loan interest deduction

    居所貸款利息是一項特惠扣除，意指所繳付的貸款利息，連同任何其他可享有的扣除，會從有關人士在薪俸稅項下的應評稅入息或在個人入息課稅項下的入息總額（如他選擇以個人入息課稅方式評稅）中扣除。
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