課稅年度 的英文怎麼說
中文拼音 [kèshuìniándù]
課稅年度
英文
tangible year-
For the years of assessment 199495 to 199697, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix
該公司在其遞交給稅務局的199495至199697課稅年度利得稅報稅表內，漏報所有其得自編號前沒有字母的現沽單的銷售收入，涉及的數額約為625萬元。For the years of assessment 1994 95 to 1996 97, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about 6. 25 million
該公司在其遞交給稅務局的1994 95至1996 97課稅年度利得稅報稅表內，漏報所有其得自編號前沒有字母的現沽單的銷售收入，涉及的數額約為625萬元。Wong had understated the rental income from the duplex house by 1, 234, 000 in total for the five years of assessment, while chung had understated the rental income from the industrial flat by 427, 200 for the four years of assessment. the resultant total tax undercharged was 146, 240 for wong and 46, 052 for chung
首被告在上述五個課稅年度內少報其復式洋房單位的租金入息達1 ， 234 ， 000元，次被告則在上述四個課稅年度內少報其工業大廈單位的租金入息達427 ， 200元。Chung mi - ching pleaded guilty to four counts of charges of wilfully with intent to evade tax by making a false statement or entry in tax returns for the years of assessment 1998 99 to 2001 02. the court heard that the defendants let their respectively owned duplex house at discovery bay and an industrial flat at kowloon bay
而次被告鍾美靜乃首被告的妻子，干犯同樣罪行，承認四項蓄意意圖逃稅罪行，即在1998 99至2001 02四個課稅年度的報稅表內作出虛假的陳述或記項。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。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。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。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。Had either resided with the taxpayer and hisher spouse, otherwise than for full valuable consideration, for a continuous period of not less than 6 months, or had received from the taxpayer or hisher spouse not less than $ 12, 000 ( $ 1, 200 for years of assessment prior to 199899 ) in money towards hisher maintenance
該名父母、祖父母或外祖父母在該課稅年度至少連續6個月與納稅人及其配偶同住而無須付出十足有值代價，或納稅人或其配偶在該課稅年度提供不少於12 ， 000元（ 199899課稅年度之前為1 ， 200元）以供養該名父母、祖父母或外祖父母。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。Anwar edward and wonsono alida failure to notify the commissioner of the chargeability to property tax for the years of assessment 1997 98 to 2000 01 as required under section 51 of the inland revenue ordinance, contrary to section 80 of the ordinance
未有遵照稅務條例第51條第2款的規定，就1997 98至2000 01課稅年度須課物業稅，以書面通知稅務局局長，觸犯稅務條例第80條第2 e款。During the relevant years, the first defendant, mr anwar edward, and his wife madam wonsono alida, the second defendant, were the joint owners of two properties at broadview villa, no. 20 broadwood road, hong kong broadview villa and no. 8 moorsom road, hong kong moorsom road
第一被告歐盈源及其妻子即第二被告黃麗芳，在有關的課稅年度，在香港樂活道20號樂景園及香港睦誠道8號擁有兩個物業，為物業的聯權擁有人。During the relevant years, the first defendant, mr anwar edward, and his wife madam wonsono alida, the second defendant, were the joint owners of two properties at broadview villa, no. 20 broadwood road, hong kong ( broadview villa ) and no. 8 moorsom road, hong kong ( moorsom road )
第一被告歐盈源及其妻子即第二被告黃麗芳，在有關的課稅年度，在香港樂活道20號樂景園及香港睦誠道8號擁有兩個物業，為物業的聯權擁有人。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？The defendants received rental income from letting of broadview villa for the years of assessment 1997 98 and 1998 99 and from moorsom road for the years of assessment 1999 2000 and 2000 2001
被告夫婦於199798至199899課稅年度出租樂景園物業，又在19992000至20002001課稅年度出租睦誠道物業，收取租金入息。The defendants received rental income from letting of broadview villa for the years of assessment 199798 and 199899 and from moorsom road for the years of assessment 19992000 and 20002001. the rental income assessable to property tax amounted to hk $ 2, 973, 868
被告夫婦於1997 98至1998 99課稅年度出租樂景園物業，又在1999 2000至2000 2001課稅年度出租睦誠道物業，收取租金入息。For the relevant years of assessment, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about $ 6. 25 million and the total profits tax undercharged was over $ 1 million
該公司在其遞交給稅務局的199495至199697課稅年度利得稅報稅表內，漏報所有其得自編號前沒有英文字母的現沽單的銷售收入，涉及數額約為六百二十五萬元，逃繳的利得稅超過一百萬元。For the relevant years of assessment, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about 6. 25 million and the total profits tax undercharged was over 1 million
該公司在其遞交給稅務局的1994 95至1996 97課稅年度利得稅報稅表內，漏報所有其得自編號前沒有英文字母的現沽單的銷售收入，涉及數額約為六百二十五萬元，逃繳的利得稅超過一百萬元。Child allowance may be granted when both parents had contributed money towards the child s maintenance and education
[請注意：如果子女的生活費和教育費是由父母合力支付，則父母在該課稅年度可各申索子女免稅額而各得到" 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。分享友人