assessable payments 中文意思是什麼

assessable payments 解釋
應征稅的薪酬
  • assessable : adj. 可估定的,可估價的;可征稅的,應抽稅的。
  1. Severance payments and long service payments that are required to be paid under the employment ordinance are not assessable to salaries tax, as they are not payments for services rendered but for termination of the employment

    依足雇傭條例所須支付的遣散費及長期服務金毋須繳付薪俸稅,由於這些款項並非由提供服務而得,而只屬在終止僱用時所收到的款項。
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