parent ordinance 中文意思是什麼

parent ordinance 解釋
主體條例
  • parent : n. 1. 父親；母親。2. 〈pl. 〉雙親；祖先。3. （動、植物的）母體，親本。4. 根源，本源。5. 保護者。n. -hood 父母的身份。-ing 育兒；生育；像父母對待子女般的照顧。
  • ordinance : n. 1. 法令；訓令；條令，條例。2. 布告；傳統的風俗習慣。3. 【宗教】儀式；（尤指）聖餐式；（神或命運）註定的事。
  1. Inland revenue ordinance allows a taxpayer to claim an allowance in respect of an adopted parent or adopted grandparent

    法例容許納稅人申領他們的領養父母領養祖父母或領養外袍父母的免稅額。
  2. Shall be taken to exist only between a man and a child born to him in wedlock ( any child born out of wedlock and subsequently legitimized by the marriage of the child s parents shall be treated as if born in wedlock ). in the case of adoption, the relationship of parent and child is taken to exist only if the child is adopted in hong kong in accordance with the adoption ordinance ( cap

    母親與子女的關系是指存在於一名女子與其任何婚生或非婚生子女之間的關系；但父親與子女的關系則只存在於一名男子與其婚生子女之間的關系（任何非婚生但因嗣後其父母親結婚而獲確立婚生地位的子女均會被視為婚生子女） 。
  3. Making incorrect tax return in connection with the claim for dependent parent allowance and disabled dependant allowance, contrary to section 80 ( 2 ) ( b ) of the inland revenue ordinance

    填報不正確報稅表，申索供養父母免稅額及傷殘受養人免稅額。觸犯《稅務條例》第80 （ 2 ） （ b ）條。
  4. In the case of adoption, the relationship of parent and child is taken to exist only if the child is adopted in hong kong in accordance with the adoption ordinance cap. 290

    在領養情況下，父親或母親與領養子女的關系只存在於父親或母親與其按照《領養條例》 （第二九零章）在香港領養的子女之間的關系。
  5. Under the inland revenue ordinance, a taxpayer can claim an allowance in respect of a parent or grandparent of his her deceased spouse

    法例規定，納稅人可申請已故配偶的父母祖父母或外袍父母的免稅額。
  6. Under the provisions of the inland revenue ordinance, single parent is a person who is single, widowed or being a widower, or who lives apart from the spouse throughout the year and has the sole or predominant care of a child

    屬單身、喪偶或分居，並且在該年度內曾獨力或主力撫養子女，才可獲得單親免稅額。
  7. A under the inland revenue ordinance, salaries tax payers may claim various tax allowances for dependent family members, including the married person s allowance, child allowance, dependent parent allowance, dependent grandparent allowance, dependent brother allowance and dependent sister allowance, to alleviate the burden of supporting their dependent family members

    一在稅務條例下，繳納薪俸稅人士可以因為供養依賴他她的家屬而申索多個免稅項目，包括已婚人士免稅額子女免稅額供養父母免稅額供養祖父母免稅額及供養兄弟姊妹免稅額，以減輕納稅人供養依賴他她的家屬的負擔。
  8. The defendant, man shui - wan, was charged with making incorrect claims for dependent parent allowance in his tax returns for the years of assessment 1996 97, 1997 98 and 1998 99 without reasonable excuse, contrary to section 80 of the inland revenue ordinance

    被告文水穩，被控無合理辯解，在1996 97 ， 1997 98及1998 99課稅年度報稅表內填報不正確資料，以申索供養父母免稅額，違犯稅務條例第80 2 b條。
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