累退課稅 的英文怎麼說
中文拼音 [lěituìkèshuì]
累退課稅
英文
regression taxation- 累 : 累Ⅰ形容詞（疲勞） tired; fatigued; weary Ⅱ動詞1. （使疲勞; 使勞累） tire out; wear out 2. （操勞） work hard; toil
- 退 : 動詞1 （向後移動） retreat; draw back; move back 2 （使向後移動） cause to move back; remove; wit...
- 課 : Ⅰ名詞1 （有計劃的分段教學） class 2 （教學的科目） subject; course 3 （舊指賦稅） tax 4 （舊機關...
- 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
- 課稅 : levy duty; duty assessment; charge duty
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Except under the special circumstances stipulated in the mpf ordinance, the employee can only receive the accrued benefits attributable to the mandatory contributions when he attains the retirement age of 65. in any case, the withdrawal by employee from mpf schemes of his accrued benefits attributable to mandatory contributions is not assessable to tax. however, if the employer had made voluntary contributions to the mpf scheme for this employee, the tax position for the accrued benefits from these voluntary contributions will be different
當強積金計劃的強制性供款交給強積金計劃受託人後，整筆款項將完全及即時歸屬于雇員，而雇員除在強積金計劃法例所訂明的特殊情況下，亦只能在達到65歲退休年，才能從強積金計劃中取回所有由強制性供款所累積的累算權益，不過在任何情況下，雇員取回強制性供款的累算權益是不用課稅。
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