| 单词 | Gratuity |
| 释义 | 酬金 A gift. Gratuities are benefits received in circumstances where the recipient had no contractual right to receive the payment. Gratuities can be of a capital or income nature to the recipient. A gift made to an employee by virtue of his employment will be regarded as a form of income (Inland Revenue Ordinance (Cap 112) s 9(1)(a)) and is liable to salaries tax: David Hardy Glynn v CIR [1990] 1 HKLR 604 (employer paid for the school fees of child or employee); CIR v Douglas Raymond Humphrey [1970] HKLR 447 (mileage allowance and refund of toll charges by the employer to the employee for travelling his home and his place of work). Where gifts are made because of personal qualities of the employee, on some special occasion, or by virtue of a relationship between the employer and employee, they are generally not taxable: Halsbury’s Laws of Hong Kong, Vol 24, Taxation and Revenue [370.102]. 指贈與物。酬金是在收受人沒有合約權利接受款項的的情況下所接受的利益。對收受人而言，酬金可屬資金或收入的性質。憑藉受僱工作而給予僱員的酬金會被視為一種入息（《稅務條例》（第112章）第9(1)(a)條）及須繳付薪俸稅：David Hardy Glynn v CIR [1990] 1 HKLR 604（僱主為僱員繳付子女的學費）；CIR v Douglas Raymond Humphrey [1970] HKLR 447（僱主就僱員從家裏上班及從工作地點回家，給予僱員行車津貼及退還通行費）。在若干特別的情況下，或藉僱主和僱員之間的關係而因應僱員的個人因素給予的酬金一般無須課稅：Halsbury’s Laws of Hong Kong，第24冊，稅收與稅務，第[370.102]段。n. |
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