| 单词 | Benefit |
| 释义 | 利益 An advantage or profit; a gain. Restitution - Anything of economic value, including a chose in action and a chose in possession. Also encompasses a negative as well as a positive benefit, that is, expenses saved are also considered a benefit. The principle types of benefit which may give rise to a claim for restitution are money, service, property, and goods. Note that this list is not exhaustive. The receipt of a benefit will not enrich the recipient unless the benefit is incontrovertible or has been freely accepted. The receipt of a sum of money is always a benefit for the purpose of unjust enrichment: BP Exploration Co (Libya) Ltd v Hunt (No 2) [1982] 1 All ER 925. See also Enrichment; Inconvertible benefit; Restitution; Unjust enrichment. Taxation and revenue - An advantage or profit; a gain. Where a benefit is provided to an employee in connection with an employment relationship, this may be a taxable fringe benefit. Income from any office or employment includes any wages, salary, leave pay, fee, commission, bonus, gratuity, perquisite, or allowance: Inland Revenue Ordinance (Cap 112) s 9(1). See also Annuity; Fringe benefit; Reasonable benefit limit; Superannuation. 利益或利潤；獲益。 復原 - 任何具有經濟價值的東西，包括據法權產和所有物。亦包括消極的利益和積極的利益，即節省的開支亦被視為利益。可產生要求復原的申索的主要利益類別包括款項、服務、財物和貨品。須注意上述類別並非盡列而並無遺漏的列表。除非有關的利潤是不容置疑的或曾經在自由的情況下接受的，否則收取利益不會使收受人增益。款項的收取總是為不正當的收益的目的收取的利益：BP Exploration Co (Libya) Ltd v Hunt (No 2) [1982] 1 All ER 925。另見 Enrichment; Inconvertible benefit; Restitution; Unjust enrichment。 稅收與稅務 - 利益或利潤；獲益。指在與僱傭關係有關連的情況下，向某僱員提供的利益（可以是應課稅的附帶福利）。得自任何辦事處或僱傭關係的收入包括任何工資、薪金、假期工資、費用、佣金、花紅、酬金、額外賞賜、或津貼：《稅務條例》（第112章）第 9(1)條。另見 Annuity; Fringe benefit; Reasonable benefit limit; Superannuation。n. |
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