subsidiary deduction 中文意思是什麼
subsidiary deduction
解釋
輔助推導法- subsidiary : adj 1 輔助的，幫助的。2 次要的，附屬的。3 補足的 （to）; （指雇傭兵）為另一國所雇傭的。n 1 補給品...
- deduction : n. 1. 扣除，折扣。2. 扣除額，折扣額。3. 推論，推定；【邏輯學】演繹法 （opp. induction）。
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A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax
在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。
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