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. |
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