royalty expense 中文意思是什麼
royalty expense
解釋
特權費-
" 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。
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