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- After the enactment of the relevant legislation, the Inland Revenue Department will automatically apply the new level of child allowance in computing the 2007-08 provisional salaries tax. 待有关法例通过后,税务局自会按新的子女免税额为市民计算2007-08年度暂缴税款,你无须作出申请。
- Number of payers of provisional salaries tax 缴纳暂缴薪俸税人数
- Percentage of payers of provisional salaries tax in the total work force 缴纳暂缴薪俸税人数占工作人口总数的百分比
- An application for holding over of payment of provisional salaries tax may be made on one of following grounds 纳税人可根据以下任何一个理由申请缓交暂缴薪俸税
- Procedures and timeframe for application for holdover of 2001 02 provisional salaries tax 申请缓缴2001 02年暂缴薪俸税程序及时间表
- To calculate your own Salaries Tax liability. 计算你应缴的薪俸税款。
- The person has ceased, or will before the end of the year of assessment for which provisional tax was charged cease, to derive income chargeable to salaries tax. 纳税人已经停止,或者会在暂缴税课税年度终结前停止赚取应课薪俸税入息。
- Total tax payable under Property Tax and Salaries Tax is 10,240. 物业税及薪俸税合共应徵税款为10,240。
- Hon Bernard CHAN raised a question on statistics on salaries tax payers. 陈智思议员就薪俸税纳税人的统计数字提出一项质询。
- The deduction may be allowed under salaries tax and personal assessment. 该开支可在你的薪俸税或个人入息课税计算中扣除。
- You are not a self-employed and your income is chargeable to Salaries Tax. 身分受雇,你不是自雇人士,你的入息应课缴薪俸税。
- What is the basis of calculation of the estimated Salaries Tax payable? 估计应缴薪俸税款是怎样计算出来的?
- Any married couple may elect joint assessment under Salaries Tax, irrespective of their resident status. 任何已婚夫妇,不论是否香港居民,都可选择用合并评税方式计算薪俸税。
- In regard to Salaries Tax, it is relatively more complicated since progressive tax rate or standard tax rate may apply. 计算应缴薪俸税款则较为复杂,须比较累进税率和标准税率,以确定何者适用。
- To lower the marginal rates of salaries tax while observing the principle of affordability and preserving our tax base. 在维持能者多付及不收窄税基的大前提下,减低薪俸税边际税率。
- Do I have to pay Hong Kong Salaries Tax on the share option gain if I exercise the options in the future? 假若我将来行使这些股份认购权,我是否须就股份认购权利益缴付香港薪俸税?
- Home loan interest deduction is only allowable under salaries tax or personal assessment. 居所贷款利息扣除只适用于薪俸税或个人入息课税。
- Since sales tax affects individuals directly, salaries tax concessions are considered appropriate. 既然销售税是直接影响个人的支出,所以在薪俸税中作出让步是比较适合。
- The proportionate benefit is that part of the accrued benefits which is exempt from Salaries Tax. 这免税的部份,称为合乎比例的利益。
- Is your salary taxed at source(= by your employer)? 你领的是税后工资吗?