year of assessment 中文意思是什麼

year of assessment 解釋
課稅年度；估價年度
  • year : n 1 年，歲；一年。2 年度，學年。3 〈pl 〉年紀，年齡，歲數；〈pl 〉老年。 ★在表示歲數時， years 略...
  • of : OF ＝Old French 古法語。
  • 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. If they reside with you, otherwise than for full valuable consideration, continuously throughout the year of assessment, you are also entitled to the additional allowance

    如你父母與你全年同住而無須付出十足有值代價，你便可享有額外免稅額。
  2. A new additional dependent parent grandparent allowance will also be granted if the dependant has resided with you, otherwise than for full valuable consideration, continuously throughout the year of assessment

    如該受養人在有關課稅年度連續全年與你同住而無須付出十足有值代價，你可申索扣減新增的額外供養父母祖父母或外祖父母免稅額。
  3. A taxpayer is eligible to claim additional dependent parentgrandparent allowance in respect of each dependent parentgrandparent who resided with himher, otherwise than for full valuable consideration, continuously throughout the year of assessment. parent refers to

    如該名父母、祖父母或外祖父母在有關課稅年度連續全年與納稅人同住而無須付出十足有值代價，則納稅人可申索供養父母祖父母外祖父母額外免稅額。
  4. In addition, the parent can only be regarded as being maintained by the taxpayer if the parent resides with the taxpayer and his or her spouse for at least a continuous period of six months without any valuable consideration, or the taxpayer or his or her spouse contributes at least 12, 000 in money towards the maintenance of the parent in a year of assessment

    此外，除非該名父母與該名納稅人及其配偶同住至少連續六個月而無須付出任何有值代價，或該名納稅人或其配偶在有關課稅年度內付出用以供養該名父母的費用不少於12 ， 000元，否則該名父母不可視為受該名納稅人供養。
  5. Had either resided with you and your spouse, otherwise than for full valuable consideration, for a continuous period of not less than 6 months, or had received from you or your spouse not less than 12, 000 in money towards his her maintenance. you are eligible to claim additional dependent parent grandparent allowance in respect of each dependent parent grandparent who resided with you, otherwise than for full valuable consideration, continuously throughout the year of assessment

    該名父母祖父母或外祖父母在該課稅年度至少連續6個月與你及你配偶同住而無須付出十足有值代價，或你或你配偶在該課稅年度提供不少於12 ， 000元以供養該名父母祖父母或外祖父母。
  6. Are these receipts taxable, and if they are, in which year of assessment should they be included as my assessable income

    這筆花紅和傭金是否須課稅和會在那一個課稅年度評稅？
  7. " the agreement will apply in hk for any year of assessment from april 1, 2002 ; and in the uk in respect of corporation tax for any financial year from the same date and in respect of income tax and capital gains tax for any year of assessment from april 6, 2002.

    協定在本港將適用於二二年四月一日起的課稅年度。在英國，就公司稅而言，協定亦將適用於該日起的財政年度;就所得稅和資本收益稅而言，則將適用於二二年四月六日起的課稅年度。
  8. The defendant, ms wong kwai ying, claimed dependent parent allowance and disabled dependant allowance in the tax return - individuals filed for the year of assessment 1999 2000

    被告黃桂英在1999 2000課稅年度的個別人士報稅表內，申索供養父母免稅額及傷殘受養人免稅額。
  9. The defendant, ms wong kwai ying, claimed dependent parent allowance and disabled dependant allowance in the tax return - individuals filed for the year of assessment 19992000

    被告黃桂英在19992000課稅年度的個別人士報稅表內，申索供養父母免稅額及傷殘受養人免稅額。
  10. A taxpayer was recently fined for filing incorrect tax return for the year of assessment 19992000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance

    一名納稅人日前便因在填報19992000課稅年度的個別人士報稅表時，不正確地申索供養父母免稅額及傷殘受養人免稅額，被法庭罰款。
  11. A taxpayer was recently fined for filing incorrect tax return for the year of assessment 1999 2000 in making incorrect statements in connection with the claim of dependent parent allowance and disabled dependant allowance

    一名納稅人日前便因在填報1999 2000課稅年度的個別人士報稅表時，不正確地申索供養父母免稅額及傷殘受養人免稅額，被法庭罰款。
  12. Is not eligible to claim an allowance under the government s disability allowance scheme throughout the year of assessment ; and

    在該年度連續全年均沒有資格根據政府傷殘津貼計劃申索津貼及
  13. The parent grandparent is aged 60 or above at any time in the year of assessment, or under 60 but entitled to claim an allowance under the government s disability allowance scheme

    2 .該名父母祖父母外祖父母在有關課稅年度內任何時間必須已滿60歲或雖未滿60歲但有資格根據政府傷殘津貼計劃申請津貼。
  14. The parentgrandparent is aged 60 or above at any time in the year of assessment, or under 60 but entitled to claim an allowance under the government s disability allowance scheme

    該名父母祖父母外祖父母在有關課稅年度內任何時間必須已滿60歲；或雖未滿60歲，但有資格根據政府傷殘津貼計劃申請津貼。
  15. In the above situation, although the mainland resident does not satisfy the exemption conditions under the comprehensive arrangement, he will still be exempt from tax under the inland revenue ordinance for visiting hong kong for not more than 60 days during the year of assessment

    在上述情況下，納稅人雖然不符合全面性安排的免稅規定，他仍可按稅務條例，因到訪香港不超過60天而無須在香港繳納薪俸稅。
  16. A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax

    在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。
  17. In the 1998 99 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  18. In the 199899 year of assessment, in order to provide relief to households heavily burdened with home mortgage payments, the government introduced a salaries tax deduction, which may be claimed for a total of five tax years, in respect of their interest expenses

    為了減輕供樓家庭的負擔，政府在一九九八九九課稅年度，引入了為期五年的薪俸稅居所貸款利息支出扣除的安排。
  19. Throughout the relevant year of assessment

    都是你獨資經營的業務。
  20. Year of assessment, i. e. from april to march next year

    （課稅年度，自四月至翌年三月）
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