度假旅行津貼 的英文怎麼說
中文拼音 [dùjiǎlǚhángjīntiē]
度假旅行津貼
英文
leave travel allowance- 度 : 度動詞[書面語] (推測; 估計) surmise; estimate
- 假 : 假名詞1. (按照規定不工作或不學習的時間; 假期) holiday; vacation 2. (經過批準暫時不工作或不學習的時間; 休假) leave of absence; furlough
- 旅 : Ⅰ名1 [軍事] (軍隊的編制單位) brigade 2 (泛指軍隊) troops; force 3 (姓氏) a surname Ⅱ動詞1 ...
- 行 : 行Ⅰ名詞1 (行列) line; row 2 (排行) seniority among brothers and sisters:你行幾? 我行三。where...
- 津 : Ⅰ名詞1 (唾液) saliva 2 (汗) sweat 3 (渡口) ferry crossing; ford 4 (天津的簡稱) short for ...
- 貼 : Ⅰ動詞1 (粘貼) stick; paste; glue 2 (緊挨) nestle up to; snuggle up to 3 (貼補) subsidize; h...
- 度假 : spend one's holidays [vacation]; go vacationing
- 旅行 : travel; journey; tour
- 津貼 : 1. (工資以外的補助費) subsidy; allowance; bounty; emolument; perquisite 2. (給津貼) subsidize
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Leave travel allowance
度假旅行津貼Where an employee was entitled to a holiday journey allowance prior to 1 april 2003 but spent it after 1 april 2003 ; or the passage expenditure was incurred prior to 1 april 2003 but the tour only took place after 1 april 2003, the employee could still get an exemption for the amount spent on holiday journey under the old rules
假如雇員在2003年4月1日前享有度假旅程津貼,但於2003年4月1日之後才使用該津貼;或者在2003年4月1日前招致旅費開支,但旅行團在2003年4月1日後才出發,該雇員仍可按舊規例獲豁免花費在度假旅程上的款項。Employee a was entitled to an overseas travel allowance of $ 20, 000 for the year ended 31 december 2002, which could be spent within 4 months. if employee a spent the whole allowance to purchase package tour in april 2003, was $ 20, 000 taxable as holiday journey benefits under the new provisions
雇員a在截至2002年12月31日止一年內獲發20 , 000元海外旅遊津貼,規定他可在四個月內支取。假如雇員a在2003年4月把津貼全數用來訂購旅行團客位,在新條文的規定下,這20 , 000元款項會否視為度假旅程利益而須課稅?
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