punitive tax 中文意思是什麼
punitive tax
解釋
懲罰性稅項-
If the requirements under the inland revenue ordinance " iro " are not complied with, the relevant punitive provisions empower the commissioner, depending on the nature and or the degree of culpability of the offence and at her discretion, to institute prosecution, to compound or to assess additional tax which is a form of penalty in respect of the offence
如任何人未有遵守稅務條例的規定，有關的罰則賦予局長酌情權按違例行為的性質及或犯錯程度，提出檢控以罰款代替檢控或評定補加稅款後者是罰款的一種方式。 -
If the requirements under the inland revenue ordinance ( " iro " ) are not complied with, the relevant punitive provisions empower the commissioner, depending on the nature andor the degree of culpability of the offence and at her discretion, to institute prosecution, to compound or to assess additional tax ( which is a form of penalty ) in respect of the offence
如任何人未有遵守《稅務條例》的規定，有關的罰則賦予局長酌情權按違例行為的性質及或犯錯程度，提出檢控、以罰款代替檢控或評定補加稅款（後者是罰款的一種方式） 。 -
2. high rate of income tax may become punitive to our most productive citizens who are clever in selecting their occupation and skilful in their application. 3
高稅率往往會懲罰我們其中最有經濟貢獻及征產力的人，他們的成就是要懂得選擇所長和深諳如何發揮最佳表現的結果。
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