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- To calculate your own Salaries Tax liability. 計算你應繳的薪俸稅款。
- Total tax payable under Property Tax and Salaries Tax is 10,240. 物業稅及薪俸稅合共應徵稅款為10,240。
- Hon Bernard CHAN raised a question on statistics on salaries tax payers. 陳智思議員就薪俸稅納稅人的統計數字提出一項質詢。
- The deduction may be allowed under salaries tax and personal assessment. 該開支可在你的薪俸稅或個人入息課稅計算中扣除。
- You are not a self-employed and your income is chargeable to Salaries Tax. 身分受雇,你不是自僱人士,你的入息應課繳薪俸稅。
- What is the basis of calculation of the estimated Salaries Tax payable? 估計應繳薪俸稅款是怎樣計算出來的?
- Is your salary taxed at source(= by your employer)? 你領的是稅後工資嗎?
- Any married couple may elect joint assessment under Salaries Tax, irrespective of their resident status. 任何已婚夫婦,不論是否香港居民,都可選擇用合併評稅方式計算薪俸稅。
- In regard to Salaries Tax, it is relatively more complicated since progressive tax rate or standard tax rate may apply. 計算應繳薪俸稅款則較為複雜,須比較累進稅率和標準稅率,以確定何者適用。
- To lower the marginal rates of salaries tax while observing the principle of affordability and preserving our tax base. 在維持能者多付及不收窄稅基的大前提下,減低薪俸稅邊際稅率。
- Do I have to pay Hong Kong Salaries Tax on the share option gain if I exercise the options in the future? 假若我將來行使這些股份認購權,我是否須就股份認購權利益繳付香港薪俸稅?
- Home loan interest deduction is only allowable under salaries tax or personal assessment. 居所貸款利息扣除只適用於薪俸稅或個人入息課稅。
- Since sales tax affects individuals directly, salaries tax concessions are considered appropriate. 既然銷售稅是直接影響個人的支出,所以在薪俸稅中作出讓步是比較適合。
- The proportionate benefit is that part of the accrued benefits which is exempt from Salaries Tax. 這免稅的部份,稱為合乎比例的利益。
- The proposals on salaries tax will also help widen tax base by bringing 90,000 more taxpayers into the tax net. 有關薪俸稅的建議,將令90,000名納稅人納入稅網,亦有助擴闊稅基。
- If I have already paid tax in the Mainland, can I apply for exemption of Hong Kong Salaries Tax? 如我的入息已在內地課稅,可否申請豁免繳納香港薪俸稅?
- If my salaries tax is borne by my employer, do I need to clear my tax before departure? 如果我的薪俸稅是由僱主負責支付的,我是否須在離港前清稅?
- Yes. Tips are subject to Salaries Tax as part and parcel of the income of the employees. 由於僱員取得的小費是其受僱工作入息的一部分,故此須課繳薪俸稅。
- Routine office work is my bread and butter. 日常的辦公室工作是我的謀生之道。
- Husband and wife are treated as separate individuals and they are assessed separately under Salaries Tax. 在薪俸稅下,丈夫與妻子會被當作獨立的個別人士分開評稅。
