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- 2007-08年度起,个人进修开支的最高扣除额,由40,000元增加至60,000元。From 2007-08 onwards, the deduction ceiling of self-education expenses will be enhanced from 40,000 to 60,000.
- 第三项建议是把薪俸税个人进修开支的最高扣除额,由40,000元增加至60,000元。The third proposal is to increase the maximum amount of salaries tax deduction for self-education expenses from 40,000 to 60,000.
- 你应在付款的课税年度申请扣除你的实际个人进修开支。You should claim deductions for the actual amount of self-education expenses paid in the year of payment.
- 个人进修开支包括些什么?What do expenses of self-education include?
- 2000 01课税年度可扣除的个人进修开支最高金额为30,000元。The maximum amount deductible for the year of assessment 2000 01 is 30,000.
- 高收入者的情况也是如此,由于逐步取消有钱人的个人开支扣除额和按15%税率纳税的收入部分,这些人的有效税率为31%。so do high-income filers, who have an effective tax rate of 31 percent due to the phasing out for the wealthy of the personal exemption and the portion of income taxable at the 15-percent rate.
- 你可在薪俸税下申请扣除你就订明教育课程的个人进修开支,包括课程及有关考试费用。You may claim deduction of self-education expenses including tuition and the related examination fees paid for a prescribed course of education under Salaries Tax.
- 长者住宿照顾开支扣除是就有关长者给予供养父母祖父母外祖父母免税额的另一选择。The deduction for elderly residential care expenses is allowed as an alternative to the granting of dependent parent grandparent allowance.
- 减去扣除额后所剩无几了。After deductions there was not much left.
- 她额上沁出了汗珠。Perspiration started out on her brow.
- 税务局将会发出2004 05年度补加薪俸税评税给他,以调整先前已扣除的个人进修开支。The Department will issue an additional salaries tax assessment for the year of assessment 2004 05 to him to adjust the amount of self-education expenses previously granted.
- 按净额征税tax on net basis
- 这免除了他们的个人责任。This releases them from personal responsibility.
- 火车费已从他工资中扣除。The train fare has already been taken out from his salary.
- 他正试图减少开支。He is trying to reduce expenses.
- 按毛额征税tax on gross basis
- "任何一种个人的业余爱好,如体育活动,音乐,集邮等等在他的生活中从未有过地位。""Any personal hobbies such as sports, music and collecting stamps never had a place in his life."
- 教师进修制度Teacher advancing system
- [额前]可爱的卷发lovelock
- 我用计算器算出开支的总金额。I totaled my expenses with a calculator.