deduction allowed 中文意思是什麼

deduction allowed 解釋
允許的扣除
  • deduction : n. 1. 扣除，折扣。2. 扣除額，折扣額。3. 推論，推定；【邏輯學】演繹法 （opp. induction）。
  • allowed : 容許的
  1. After the proposed extension, the scope of research and development expenditure deduction allowed under our regime will compare favourably with other jurisdictions

    有關的建議落實后，在本港稅制下可扣稅的研究開發開支的范圍，將較其他司法管轄區優勝。
  2. A notice of salaries tax assessment will be issued to mr a showing his net chargeable income and the home loan interest deduction allowed for the year in question

    甲先生將獲發給薪俸稅評稅通知書載明他在有關年度的應課稅入息實額和獲扣除的居所貸款利息款額。
  3. To expand the deduction allowed in respect of expenditure on scientific research to cover activities carried on for the purposes of any feasibility study or in relation to any market, business or management research

    擴大容許就科學研究的開支作出的稅項扣除的范圍，以包括可行性研究或就市場、工商或管理事務的研究而進行的活動等；
  4. The maximum amount of home loan interest deduction allowed under salaries tax has been increased from 100, 000 to 150, 000 for the current and the next years of assessment following the passage of the inland revenue amendment bill in the legislative council today november 21

    立法會今日十一月二十一日通過年稅務修訂條例草案，令薪俸稅下的居所貸款利息扣除額上限，由十萬元提高至十五萬元新扣除額適用於今明兩個課稅年度。
  5. A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax

    在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。
  6. Purchase of land - only allowed for 400 deduction

    不包括來回機票者，可扣除400 。
  7. An individual who incurs a trading loss and who claims personal assessment will have the loss allowed as a deduction from his total income

    選擇以個人入息課稅辦法計稅的人士，如蒙受任何營業虧損，可在入息總額內扣除營業虧損。
  8. If the employer s contributions to the orso scheme had previously been allowed as deduction in its profits tax assessments, any employer s contributions that are repaid to the employer are taxable

    如果有關的僱主供款較早前曾獲扣除，職業退休計劃其後退還給他的供款須全數繳納利得稅。
  9. If the employer s contributions to the ror scheme had previously been allowed as deduction in its profits tax assessments, any employer s contributions that are repaid to the employer are taxable

    如果有關的僱主供款較早前曾獲扣除，職業退休計劃其後退還給他的供款須全數繳納利得稅。至於該供款的投資收益，則不用課利得稅。
  10. Is 90, 000 each. a deduction limited to 50, 000 is allowed to mr a and mr b each, which is the maximum allowable deduction in proportion to the number of the joint tenants - sections 26e and 26e

    甲先生和乙先生每人可獲扣除的款額只限50 ， 000即根據聯權共有人的人數按比例容許作出的最高扣除額-第26e 2 b i和26e 2 c i條。
  11. A deduction of 50, 000 is allowed to mr a and mrs a respectively which is the maximum amount allowable in proportion to the number of joint tenants

    扣除額只限於最高款額100 ， 000的一半甲先生和甲太太分別獲扣除50 ， 000 。
  12. The deduction is deemed to have been allowed to mr a. the unallowed portion of home loan interest will not be carried forward to future years of assessment. mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income ( albeit exempt from tax ) and his deduction status. - - - - sections 12b ( 1 ) ( a ) and 26e ( 5 ) ( a )

    他會獲稅務局局長通知在計算其應課稅入息實額時已作出居所貸款利息扣除（雖然他在該年度毋須繳稅） ，以及他可享有該項扣除的剩餘年數- -第12b （ 1 ） （ a ）和26e （ 5 ） （ a ）條。
  13. The deduction is deemed to have been allowed to mr a. the unallowed portion of home loan interest will not be carried forward to future years of assessment. mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income albeit exempt from tax and his deduction status. - sections 12b and 26e

    他會獲稅務局局長通知在計算其應課稅入息實額時已作出居所貸款利息扣除雖然他在該年度毋須繳稅以及他可享有該項扣除的剩餘年數-第12b 1 a和26e 5 a條。
  14. " 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。
  15. The nomination option merely seeks to provide an alternative channel to these married couples whereby they can benefit from the deduction as if they are allowed to elect for joint assessment

    我們容許這些夫婦選擇提名配偶申索扣除，目的只是為他們提供另一個途徑，以獲取居所貸款利息扣稅特惠，而這特惠則等同他們通過合併評稅可享有的扣稅額。
  16. What is the net chargeable income in his case and how would he know the deduction has been allowed

    在甲先生的個案中應課稅入息實額是多少他怎樣可得知已獲有關扣除
分享友人
分享到 Line

分享到臉書