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单词 Net chargeable income
释义 應課稅入息實額
The excess of assessable income over allowable deductions for a taxpayer, for a year of assessment, calculated in accordance with the provisions of the Inland Revenue Ordinance (Cap 112) in respect of salaries tax. See also Allowable deduction; Assessable income; Tax loss.
在一課稅年度,於納稅人免稅扣除額上的應評稅入息的自負額,按照《稅務條例》(第112章)的條文就薪俸稅計算後所得的應課稅入息實額。另見 Allowable deduction; Assessable income; Tax loss。
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更新时间:2024/12/25 1:34:51