income chargeable to salaries tax 中文意思是什麼

income chargeable to salaries tax 解釋
應課薪俸稅的入息
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • 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。
  • 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. 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。
  2. The other two cases involved omissions of income chargeable to salaries tax

    另外兩宗涉及一名僱主及雇員漏報薪酬資料。
  3. During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax

    在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。
  4. If your source of employment is hong kong, e. g. you are employed by a hong kong company to work in hong kong, your full income is chargeable to salaries tax even though part of your duties are performed outside hong kong

    如你的受僱工作來源地是香港，例如：受雇於香港公司在港工作，即使你有部分職務在香港以外地方執行，你所得的全部入息，均須繳納薪俸稅。
  5. Hong kong employment if your source of employment is hong kong, e. g. you are employed by a hong kong company to work in hong kong, your full income is chargeable to salaries tax even though part of your duties are performed outside hong kong

    如你的受僱工作來源地是香港，例如：受雇於香港公司在港工作，即使你有部分職務在香港以外地方執行，你所得的全部入息，均須繳納薪俸稅。
  6. In general, if you are director of a company resident in hong kong, your full income derived from such office in hong kong is chargeable to salaries tax irrespective of the number of days you stayed in hong kong and neither exemption nor relief is available

    一般而言，如你擔任香港公司的董事，不論你在港逗留多少天，你從該職位所得的入息須全數繳納香港薪俸稅。你並不可就該酬金申請任何稅務豁免及寬免。
  7. 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。
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