法律英语词汇“Net tax payable”的翻译、意思、用法、释义-法律词典

单词	Net tax payable
释义	淨應繳稅項 The amount of tax payable after deducting from the gross tax payable any deduction (for example, basic allowance) and credits (for example, foreign tax credit where the individual’s income is subject to tax both in the mainland and Hong Kong). The net tax payable is calculated based on the net taxable income. In Hong Kong, the net tax payable cannot exceed 15% of the net taxable income. 扣減總應繳稅項、任何扣減額（例如，基本免稅額）及信貸（例如，須就個人收益繳納大陸及香港稅項的外國稅收抵免）後的應繳稅項額。淨應繳稅項乃基於淨應稅收益計算得出。在香港，淨應繳稅項不得超過淨應稅收益的百分之十五。
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