| 单词 | Assessable income |
| 释义 | 應評稅入息 The income of a person arising in or derived from Hong Kong from any office or employment and is subject to salaries tax: Inland Revenue Ordinance (Cap 112) s 8(1). The Ordinance provides for personal allowances, so that it is possible to earn a substantial amount of income from employment free of salaries tax. See also Allowance; Employment. 某人源於或得自香港任何辦事處或受僱工作、須繳付薪俸稅的收入：《稅務條例》（第112章）第8(1)條。該條例為個人津貼訂定條文，因此從受僱工作中賺取可觀收入，而無須繳付薪俸稅是可能的。另見 Allowance; Employment。 |
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