| 单词 | Partner's salary |
| 释义 | 合夥人的薪金 Partners may agree that the partnership will pay a partner a salary, for example, where the partner may undertake certain duties over and above those normally under taken by a partner. For tax purposes, the remuneration of a partner or a partner’s spouse is not tax deductible in computing the profit or losses of a person carrying on a trade, profession or business: Inland Revenue Ordinance (Cap 112) s 17(2). 合夥人可同意合夥須支付薪金予任何合夥人，例如凡合夥人須承擔的責任遠高於任何合夥人正常所承擔的責任。以稅務目的而言，當計算某人經營某一行業、專業或業務的利潤及虧損時，合夥人或其配偶的酬金是不可扣除稅項的項目：《稅務條例》（第112章）第17(2)條。 |
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