chargeable expense 中文意思是什麼
chargeable expense
解釋
應由某人負責的費用- 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。
- expense : n. 1. （時間、精力、金錢等的）消耗，花消，消費。2. （無形的）損失；犧牲。3. 〈常 pl. 〉費用；（額外）開支。4. 費錢的東西。
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" the proposed amendment seeks to deem royalty income earned by a non - hong kong business entity to be chargeable to profits tax where the payer a business entity in hong kong is allowed a deduction as an expense incurred in deriving assessable profits in hong kong
我們的修訂建議是，如付款人一個在香港的商業實體獲扣除專利權費用作為因取得在香港的應評稅利潤而招致的開支，則收款的非香港商業實體賺取的專利權費收入將被視為須課利得稅。 -
If you receive chargeable income or incur deductible expenses in foreign currencies, you are required to report an equivalent amount of the income or expense in hong kong dollars in your tax return
如你收取的應課稅入息或可扣稅的開支是以外幣結算，在填寫報稅表時，你須填報該入息或開支的港元等值。
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