法律英语词汇“Assessment”的翻译、意思、用法、释义-法律词典

单词	Assessment
释义	評稅 The ascertainment of a taxpayer’s taxable income and the amount of tax charged on that income. The Commissioner of Inland Revenue shall give a notice of assessment to each person who has been assessed: Inland Revenue Ordinance (Cap 112) s 62(1). An assessment is usually made after a return is lodged: s 59(1). If an Assessor does not accept the return as lodged, he may disregard the return and estimate the income chargeable to tax: s 59(2)(b). If no return is lodged, the Assessor can estimate the income chargeable to tax: s 59(3). See also Tax return; Taxable income. 確定納稅人的應課稅入息及應就該入息收取的稅款。稅務局局長須向每個已被評稅的人發出評稅通知書：《稅務條例》（第112章）第62(1)條。評稅通常於提交報稅表後作出：第59(1)條。如評稅主任不接納所提交的報稅表，則可不予理會該報稅表並評估應課稅入息：第59(2)(b)條。如未提交報稅表，則評稅主任可評估應課稅入息：第 59(3)條。另見 Tax return; Taxable income。n.
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