single parent allowance 中文意思是什麼
single parent allowance
解釋
單親免稅額-
I have separated from my spouse and only i maintain the children. can i claim single parent allowance
我與配偶分居,由我獨力撫養子女並支付子女的生活費,我可否申請單親免稅額? -
To lower the single parent allowance from 108, 000 to 100, 000 over two years
分兩年把單親人士免稅額由,元降至,元 -
Single parent allowance
單親免稅額 -
My spouse had no income and i maintained the children. am i entitled to single parent allowance
我的配偶沒有工作,由本人獨力支付子女的生活費,可否申請單親免稅額? -
No. a married person is not entitled to single parent allowance even though heshe was the sole contributor to maintain the children
根據《稅務條例》 ,單親的意思是指納稅人 -
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。
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