評稅年度 的英文怎麼說
中文拼音 [píngshuìniándù]
評稅年度
英文
year of assessment-
The tax loss is and continues to be available to set off against future profits, if any, of x ltd. under section 19c of the iro
根據稅務條例第19c條， x有限公司的稅項虧損可用作抵銷該公司在其後課稅年度所得的應評稅利潤如有的話。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？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。Charitable donations and tax - exempt charities individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of
應課薪俸稅、個人入息課稅或利得稅的個人或業務捐款人，可將在課稅年度的評稅基期所作出Tax assessed during the year - 1998 - 99 and earlier years
及之前的課稅年度評定的稅款Tax assessed during the year - 2000 - 01 and earlier years
及之前的課稅年度評定的稅款The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the respective amount of tax discharged
由於今次退稅亦適用於個人入息課稅，對于那些早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the amount of tax discharged
早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。Under section 18e of the iro, where the assessable profits of a person from any trade carried on in hong kong have been computed by reference to an account made up to a certain day in any year of assessment and the person fails to make up an account to the corresponding day in the following year of assessment, the assessable profits from that source for the year of change and the year preceding the change shall be computed recomputed on such basis as the commissioner thinks fit
根據稅務條例第18e條，任何人在香港經營任何行業所得的應評稅利潤，如已參照以任何課稅年度內某日為結帳日期的帳目而計算，但該人並沒有在下一課稅年度以同一日結算帳目，則在更改結帳日期的當年及之前的一年從該來源所得的應評稅利潤，須以局長認為適合的基準計算。Analysis of salaries tax assessments for the year of assessment 2003 - 04
課稅年度的薪俸稅評稅Analysis of salaries tax assessments for the year of assessment 2002 - 03
分析2002至03課稅年度的薪俸稅評稅5. analysis of salaries tax assessments for the year of assessment 2001 - 02
5 .分析2001至02課稅年度的薪俸稅評稅5. analysis of salaries tax assessments for the year of assessment 2000 - 01
5 .分析2000至2001課稅年度的薪俸稅評稅5. analysis of salaries tax assessments for the year of assessment 1999 - 2000
5 .分析1999至2000課稅年度的薪俸稅評稅5. analysis of salaries tax assessments for the year of assessment 1998 - 1999
5 .分析1998至1999課稅年度的薪俸稅評稅Basically, the concessions would take retrospective effect while the new anti - avoidance rules would only take effect from the 2004 05 assessment year. ends wednesday, june 16, 2004
有關稅務寬減的條文有追溯效力，而新增的防止避稅條文於二四五年評稅年度才會生效。These are the right moves, but i would like to press on with further recommendations on behalf of the accounting profession. from the budget s comprehensive review of profits tax, we appreciate that the government has already provided considerable tax reliefs in profits tax, but there is still a strong expectation
雖然我們從預算案的利得稅檢討報告中，理解到政府認為現時對虧損的稅務寬免已是相當優厚，但業界仍然是有強烈的期望，希望曾司長再考慮實施集團稅務寬免或容許將虧損的稅務寬免結轉，追溯到對上的兩個評稅年度內所賺取的利潤。A the respective amounts of taxes levied on the assessable profits and income earned in the 1999 - 2000 year of assessment, after deducting the 1999 - 2000 provisional taxes levied in 1999 - 2000, are as follows : tax type hk in million
一扣除在1999 - 2000年度徵收的1999 - 2000年度暫繳利得稅及薪俸稅后，按1999 - 2000課稅年度內賺取的應評稅利潤及入息徵收的稅款分別為：However, if only the husband or the wife is eligible to claim the home mortgage interest deduction but he or she has no income chargeable to tax in any year of assessment, the couple will not be able to benefit from the deduction through election for joint assessment
不過，如合資格申索該項扣除的丈夫或妻子在任何一個課稅年度沒有應課稅入息，這對夫婦便不可透過選擇合併評稅以享有這項扣除。For example, a person who is assessed to provisional property tax based on assessable value of 300, 000 may apply for holding over of payment of provisional tax if the assessable value for the relevant year is, or is likely to be, less than 270, 000
例如：納稅人要就300 ， 000的物業評稅值繳交暫繳物業稅，如該物業在暫繳稅課稅年度的評稅值是少於或可能會少於270 ， 000 ，他她便可以申請緩交暫繳稅。分享友人