joint assessment 中文意思是什麼

joint assessment 解釋
合併評稅
  • joint : n 1 接合，榫接合處，接合點。2 【解剖學】關節。3 【植物；植物學】節。4 【電學】接頭。5 【建築】接...
  • assessment : n. 1. （價格的）評定，（稅額的）估定，（損害額的）查定。2. 稅額，攤派額。3. 【商業】應繳股款。4. （功過的）評價。
  1. In addition, online filing now supports multiple signatures with more than one e - cert, with this function couples can elect for joint assessment when filing electronically

    更為已婚人士新增電子核證證書聯合簽署功能，以便他們可在網上選擇合併評稅。
  2. The focus is on developing an integrated approach to analysis of climate change processes, and assessment of proposed policy measures, drawing on research and model development within the mit joint program on the science and policy of global change

    課程重點是利用麻省理工學院的全球變化的科學及政策聯合計劃的研究和開發模型，發展一套綜合的方法來分析氣候變化過程，並評估建議的政策措施。
  3. Can a retired taxpayer who has emigrated overseas elect " joint assessment

    退休及已移居海外人士可否選擇合併評稅
  4. The team observed an inverse relationship between baseline levels of 25 ( oh ) d and tender joint count, disease activity score 28 - joint assessment ( das28 ) scores, and health assessment questionnaire ( haq ) scores

    研究小組觀察到25 （ oh ） d的基線值水平和腫痛的關節數目， 28個關節評估總分以及健康評估問卷的總分成反比。
  5. Notice of entitlement to elect joint assessment

    選擇合併評稅通知書
  6. You and your spouse have elected joint assessment ; or

    你及你配偶已選擇合併評稅或
  7. What are separate taxation and joint assessment

    分開評稅與合併評稅有何分別？
  8. However, if only the husband or the wife is eligible to claim the home mortgage interest deduction but he or she has no income chargeable to tax in any year of assessment, the couple will not be able to benefit from the deduction through election for joint assessment

    不過，如合資格申索該項扣除的丈夫或妻子在任何一個課稅年度沒有應課稅入息，這對夫婦便不可透過選擇合併評稅以享有這項扣除。
  9. If joint assessment is advantageous to the couple, the inland revenue department will, in accordance with the existing procedure, issue a notice b. i. r

    不用更正，如合併評稅對納稅人有利而納稅人沒有作出選擇，稅務局會根據現行程序，發出通知書b . i . r
  10. There is no need to make any amendment to the tax return. if joint assessment is advantageous to the couple, the inland revenue department will, in accordance with the existing procedure, issue a notice b. i. r. 50e, inviting the couple to make the election for " joint assessment " in writing

    不用更正，如合併評稅對納稅人有利而納稅人沒有作出選擇，稅務局會根據現行程序，發出通知書b . i . r .表格第50e號，邀請納稅人夫婦二人以書面選擇
  11. For married taxpayers, their spouse must sign in part 9 of the tax return to confirm their agreement to elect " joint assessment " or " personal assessment "

    無論是選擇合併評稅或個人入息課稅，已婚人士的配偶必須在報稅表第9部簽署以示同意。
  12. Because of this, electronic filing could not be accepted if double signatures were required, e. g. for a married taxpayer who had elected joint assessment or personal assessment and a taxpayer who had been nominated by the spouse for a home loan interest deduction, " the spokesman said. " the system has been enhanced to facilitate double digital signatures from may this year

    因此，需要夫婦二人同時簽署的個案，例如選擇以合併方式評稅或申請以個人入息課稅方式評稅的已婚納稅人及獲配偶提名申請居所貸款利息扣除的納稅人，均不可以電子方式提交他們的報稅表。
  13. In the circumstances, mr and mrs a should elect joint assessment under s. 10 of the inland revenue ordinance to enable the transfer of the unabsorbed allowances and or deduction of mrs a to mr a. a notice of assessment will be issued to mr a showing the aggregated net chargeable income of mr and mrs a arrived at as follows

    因此甲先生和甲太太應根據稅務條例第1 0 2條選擇合併評稅以便將甲太太剩餘的免稅額和或扣除額轉撥予甲先生。甲先生將獲發給評稅通知書載明甲先生及甲太太的合計應課稅入息實額如下
  14. In practice, the inland revenue department will only assess you under " joint assessment " or " personal assessment " if it gives you tax advantage

    基本上，合併評稅和個人入息課稅都是稅務優惠，它們能否減輕你的稅務負擔將視乎你的實際情況。
  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. The report submitted by the two corporations also includes a joint assessment by the corporations on how the erl could be accommodated in the railway network in hong kong as requested by the government last month

    兩鐵提交的聯合報告也包括政府在八月要求兩鐵就區域快?本港段如何配合香港整體鐵路網路的評估。
  17. In a joint assessment, even if only the husband or the wife is eligible to claim the home loan mortgage interest deduction as an individual taxpayer, the deduction will be made against the aggregated income of the couple

    如夫婦選擇了合併評稅，即使只是丈夫或妻子有資格以個別人士身分申索扣除居所貸款利息，有關利息亦會從夫婦二人的合計入息中扣除。
  18. Both spouses should complete, sign and return the form if they now wish to elect joint assessment

    這時夫婦二人如果同意合併評稅，他們應該將選擇表格填妥、簽署及交回本局。
  19. If no election for joint assessment is made in the return and we find that joint assessment is to their advantage after finalization of the assessments of both spouses, a notification will be issued to either the spouse who is chargeable to tax or the spouse who is subsequently assessed

    如果夫婦二人未有在報稅表內預先選擇夫婦合併評稅，而本局在計算了夫婦二人各自的最後評稅后確定合併評稅是對他們有利的話，便會向他們發出通知書及選擇表格。
  20. Normally, the tax payable on the joint assessment will be proportionately allocated to you and your spouse on the basis of your respective reduced total incomes

    通常合併評稅的應繳稅款，會根據你夫婦兩人在扣減后的入息總額比例分攤，而你和配偶會各自收到本局發出的評稅通知書。
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