preceding year of assessment 中文意思是什麼

preceding year of assessment 解釋
上一課稅年度
  • preceding : adj. 1. 在前的，在先的 （opp. following）。2. 上述的。
  • year : n 1 年，歲；一年。2 年度，學年。3 〈pl 〉年紀，年齡，歲數；〈pl 〉老年。 ★在表示歲數時， years 略...
  • of : OF ＝Old French 古法語。
  • assessment : n. 1. （價格的）評定，（稅額的）估定，（損害額的）查定。2. 稅額，攤派額。3. 【商業】應繳股款。4. （功過的）評價。
  1. 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。
  2. Iv the taxpayer has objected to his her salaries tax assessment for the year preceding the year of assessment for which provisional tax was charged

    Iv納稅人已就上年度的薪俸稅評稅提出反對。
  3. Preceding year of assessment

    上一課稅年度
  4. A section 63c of the inland revenue ordinance cap. 112 the ordinance provides that provisional salaries tax for a taxpayer for a year of assessment should be assessed by reference to the taxpayer s income for the preceding year of assessment

    一稅務條例第112章條例第63c條訂明稅務局人員須按納稅人在上一個課稅年度的入息，暫行評定他在該課稅年度應繳納的暫繳薪俸稅稅款數額。
  5. You had income from employment, rental income from solely owned property and or business income from sole proprietorship business for the preceding year of assessment, and you have not given any notification to the department regarding the permanent cessation of such income source

    你在上一個課稅年度曾有薪俸入息擁有全權物業的出租收入或獨資經營業務的營業收入，而未有通知本局已永久停止收取上述收入。
  6. You had income from employment, rental income from solely owned property and or business income from sole proprietorship business for the preceding year of assessment, and you have not given any notification to the department regarding the permanent cessation of such income source ( s )

    你在上一個課稅年度曾有薪俸入息、擁有全權物業的出租收入或獨資經營業務的營業收入，而未有通知本局已永久停止收取上述收入。
  7. It has been reported that although the salaries of civil servants have been reduced as from 1 october this year, the inland revenue department points out that according to the inland revenue ordinance cap. 112, employees who have their salaries reduced have to pay their provisional salaries tax for the current year of assessment by reference to the net chargeable amount and rates specified for the preceding year of assessment ; thus, the amount of provisional salaries tax payable by civil servants who have their salaries reduced cannot be lowered

    據報，雖然公務員自本年10月1日起開始減薪，但稅務局卻指出，根據稅務條例第112章，被減薪的雇員須根據被減薪之前一個課稅年度的應課稅實額及稅率繳付其本課年度的暫繳薪俸稅，因此減薪公務員的本課稅年度暫繳薪俸稅的款額不能降低。
  8. Year preceding a year of assessment

    課稅年度的上一年
  9. The person has ceased, or will before the end of the year of assessment cease, to carry on his trade, profession or business and that the assessable profits for that year of assessment are, or are likely to be, less than the assessable profits for the year preceding the year of assessment or of the estimated sum in respect of which the person is liable to pay provisional profits tax

    納稅人已停止經營或在該課稅年度結束前將停止經營其行業、專業或業務，而就該課稅年度而須評估的應評稅利潤，少於或可能會少於上一年度其應評稅的利潤，或少於或可能會少於其暫繳年度的評估利潤。
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