assessable to tax 中文意思是什麼

assessable to tax 解釋
估稅
  • assessable : adj. 可估定的，可估價的；可征稅的，應抽稅的。
  • to : adv 到某種狀態；〈特指〉到停止狀態；關閉。 ★也常和動詞結合，略去其後賓語，而構成成語： The door i...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Special provisions for ascertaining liability to profits tax assessable profits

    確定應課利得稅的特別規定
  2. The rental income assessable to property tax was hk 3, 153, 000

    該等應課物業稅的租金入息總值為港幣3 ， 153 ， 000元。
  3. Sums received for the use or right to use outside hong kong any patent, design, trademark, copyright material or secret process or formula or other of a similar nature, which are deductible in ascertaining the assessable profits of a person under profits tax not applicable to sums received or accrued before 25 june 2004 section 15

    就容許或授權在香港以外地方使用專利、設計、商標、受版權保護的資料、秘密工序或方程式或其他相類性質的財產而收取的款項，而該款項在確定某人根據利得稅的應評稅利潤時是可予扣除的（不適用於在2004年6月25日前收取或應累算的款項） 。 《稅務條例》第15 （ 1 ） （ ba ）條
  4. The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c of the iro

    根據稅務條例第19c 4條，合業務在合併前蒙受的稅務損失，可以用來抵消cd的應評稅利潤。
  5. The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c ( 4 ) of the iro

    根據《稅務條例》第19c （ 4 ）條，合業務在合併前蒙受的稅務損失，可以用來抵消cd的應評稅利潤。
  6. 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。
  7. The defendants received rental income from letting of broadview villa for the years of assessment 199798 and 199899 and from moorsom road for the years of assessment 19992000 and 20002001. the rental income assessable to property tax amounted to hk $ 2, 973, 868

    被告夫婦於1997 98至1998 99課稅年度出租樂景園物業，又在1999 2000至2000 2001課稅年度出租睦誠道物業，收取租金入息。
  8. The executor should declare the assessable profits and supply other relevant information for the period from the commencement date of the latest accounting period to the date of death of the deceased taxpayer in the deceased s tax return

    ?遺囑執行人須為已故納稅人申報其獨資業務由上次業務結算日期至已故納稅人去世當日的營業資料和應評稅利潤。
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. To provide for the adjustment of losses between assessable profits chargeable to tax at normal and concessionary rates of tax

    就應按一般稅率課稅的應評稅利潤與應按獲特惠稅率課稅的應評稅利潤之間的虧損調整，訂定條文；
  14. The actual assessable period of taxpayers shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayers ; tax that cannot be assessed in regular periods may be assessed on a transaction - by - transaction basis

    納稅人的具體納稅期限，由主管稅務機關根據納稅人應納稅額的大小分別核定；不能按照固定期限納稅的，可以按次納稅。
  15. The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer ; tax that cannot be assessed in regul ar periods may be assessed on a transaction - by - tra nsaction basis

    納稅人的具體納稅期限，由主管稅務機關根據納稅人應納稅額的大小分別核定；不能按照固定期限納稅的，可以按次納稅。
  16. 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。
  17. However, if you closed your first accounts on or before 31 march 2006 and you have assessable profits, you will have to pay profits tax or provisional profits tax on those assessable profits. further, you have to consider if you need to report for chargeability

    如你業務的第一份帳目在2 0 0 6年3月3 1日或該日之前結算，而帳面上又呈現利潤，你便可能需要繳納利得稅或暫繳利得稅。
  18. Property assessable to tax

    應課稅的物業
  19. Except under the special circumstances stipulated in the mpf ordinance, the employee can only receive the accrued benefits attributable to the mandatory contributions when he attains the retirement age of 65. in any case, the withdrawal by employee from mpf schemes of his accrued benefits attributable to mandatory contributions is not assessable to tax. however, if the employer had made voluntary contributions to the mpf scheme for this employee, the tax position for the accrued benefits from these voluntary contributions will be different

    當強積金計劃的強制性供款交給強積金計劃受託人後，整筆款項將完全及即時歸屬于雇員，而雇員除在強積金計劃法例所訂明的特殊情況下，亦只能在達到65歲退休年，才能從強積金計劃中取回所有由強制性供款所累積的累算權益，不過在任何情況下，雇員取回強制性供款的累算權益是不用課稅。
  20. The rental income assessable to property tax amounted to hk 2, 973, 868

    該等應課物業稅的租金入息總值為港幣2 ， 973 ， 868元。
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