basic personal allowance 中文意思是什麼
basic personal allowance
解釋
基本個人免稅額-
" chargeable to tax " means an employee who receives an annual remuneration ( including salary, commission, bonus, perquisites, etc. ) in excess of the basic personal allowance in that year
可課稅一詞，指某員工的年薪（包括薪俸、傭金、花紅、額外賞賜等等）超過該年度的基本個人免稅額。 -
Article 132 after the implementation of this law, any salary, medical and disability allowance, and comforting expenses owed to the employees by the bankrupt, or any basic old - age pension, basic medical insurance expenses owed by the bankrupt that are payable to the employees ' personal accounts, or any compensation payable to the employees as required by the laws and administrative regulations before the promulgation of this law, after being repaid pursuant to article 113 of this law, the uncovered portion shall be repaid from the specific properties as described in article 109 of this law before any party holding security right over such properties is paid
第一百三十二條本法施行后，破產人在本法公布之日前所欠職工的工資和醫療、傷殘補助、撫恤費用，所欠的應當劃入職工個人賬戶的基本養老保險、基本醫療保險費用，以及法律、行政法規規定應當支付給職工的補償金，依照本法第一百一十三條的規定清償后不足以清償的部分，以本法第一百零九條規定的特定財產優先於對該特定財產享有擔保權的權利人受償。 -
Basic personal allowance
基本個人免稅額 -
For any former employee director who has ceased to earn income chargeable to hong kong salaries tax such as by reason of retirement or departure from hong kong, you are required to file a form i. r. 56b only when the gains realized during the year of assessment have exceeded the basic personal allowance for that year of assessment
退休或離港等因素而沒有其他應課薪俸稅收入的前雇員董事，其所得的收益如超過該課稅年度的個人免稅額時，僱主始須為其填報i . r . 56b表格。 -
The 35 - percentile household expenditure " is currently adopted as the standard personal allowance deductible in order to reflect more realistically the basic need of our target group of legal aid, i. e. households in the lower middle class and below, in terms of the household expenditure level
現時採用「住戶開支第35個百分值」作為可扣除的標準個人開支豁免額，目的是更如實反映法律援助的服務對象即以住戶開支水平為準的中低階層及以下的住戶的基本需要。 -
" chargeable to tax " means an employee who receives an annual remuneration ( including salary, commission, bonus, perquisites, etc. ) in excess of the basic plus additional personal allowance in that year
可課稅泛指某員工的年薪（包括薪俸、傭金、花紅、額外賞賜等等）超過該年度基本及額外免稅額的總和。 -
If you are assessed to salaries tax or have elected personal assessment, you are entitled to basic allowance for any year of assessment
如你須繳納薪俸稅或已選擇個人入息課稅，則你在任何課稅年度可享有基本免稅額。
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