severance tax 中文意思是什麼

severance tax 解釋
採掘稅
  • severance : n. 1. 切斷；隔斷。2. 分離，隔離。3. （關系等）斷絕。4. 區別；差別。
  • 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. Severance payments and long service payments that are required to be paid under the employment ordinance are not assessable to salaries tax, as they are not payments for services rendered but for termination of the employment

    依足雇傭條例所須支付的遣散費及長期服務金毋須繳付薪俸稅，由於這些款項並非由提供服務而得，而只屬在終止僱用時所收到的款項。
  2. For tax reporting purposes, company x is not required to report the severance payments in the employers return of remuneration and pensions of the employees concerned

    在稅務申報方面， x公司毋須將有關員工的遣散費包括在僱主填報的薪酬及退休金報稅表內。
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