salaries and allowance 中文意思是什麼
salaries and allowance
解釋
薪金與津貼-
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。 -
During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax
在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。 -
The major target user of telefiling is individuals with simple and straight forward tax returns. these include salaries earners with claims for basic allowance and child allowance only, and property owners where the property is owned by not more than 2 persons. the target group also includes persons who do not prefer to use internet facilities
電話報稅的主要服務對象是提交簡單報稅表資料的個別人士，包括賺取薪金而又只申索基本免稅額和子女免稅額的納稅人，以及不多於兩名業主的物業稅個案，還有就是那些不選擇以網際網路報稅的人士。 -
The major target user of telefiling is individuals with simple and straight forward tax returns. these include salaries earners with claims for basic allowance and child allowance only, and property owners where the property is owned by an individual with only one other person. the target group also includes persons who do not prefer to use internet facilities
電話報稅的主要服務對象是提交簡單報稅表資料的個別人士，包括賺取薪金而又只申索基本免稅額和子女免稅額的納稅人，以及物業只是由個別人士與另一名人士共同擁有的物業稅個案，還有就是那些不選擇以網際網路報稅的人士。
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