preceding year basis 中文意思是什麼
preceding year basis
解釋
以上年度為基礎-
Under section 18e of the iro, where the assessable profits of a person from any trade carried on in hong kong have been computed by reference to an account made up to a certain day in any year of assessment and the person fails to make up an account to the corresponding day in the following year of assessment, the assessable profits from that source for the year of change and the year preceding the change shall be computed recomputed on such basis as the commissioner thinks fit
根據稅務條例第18e條，任何人在香港經營任何行業所得的應評稅利潤，如已參照以任何課稅年度內某日為結帳日期的帳目而計算，但該人並沒有在下一課稅年度以同一日結算帳目，則在更改結帳日期的當年及之前的一年從該來源所得的應評稅利潤，須以局長認為適合的基準計算。 -
For l - 1 application, the following requirement must be met : the employee must have worked abroad on a full - time basis for one continuous year in the preceding three years. the company must be doing business in the u. s. during the whole period of the employees stay in the u. s
但若在美的公司是新成立的，則申請人第一次只能申請一年的期限，必需符合某些條件證明新公司能有效繼續經營下始能申請延期在某些情況下l - 1b可以申請轉換為l - 1a取得較長的居留期 -
Preceding year basis
以上年度為基礎
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