法律英语词汇“Perquisite”的翻译、意思、用法、释义-法律词典

单词	Perquisite
释义	賞錢 An incidental emolument, fee or profit over and above fixed income, salary, or wages or alternatively any bonus or fringe benefit granted to an employee: D 19/92 (1992) 7 IRBRD 156. A perquisite is liable to salaries tax if it is convertible into money by the employee, involves a discharge of a liability other than the employer’s sole liability or consists of educational benefits for an employee’s children paid for by the employer in discharge of the latter’s liability: David Hardy Glynn v CIR [1990] 1 HKLR 604, 3 HKTC 245; Inland Revenue Ordinance (Cap 112) s 9(1)(a)(iv). 給予僱員的任何附帶的報酬，費用或固定收入外的利潤、薪金或工資或另外任何花紅或額外福利：D19/92 (1992) 7 IRBRD 156。如僱員將額外賞賜轉為金錢，額外賞賜則須予徵收薪俸稅，包括責任的解除而不是僱主的唯一責任或解除僱主的責任而由僱主支付教育福利予僱員的子女：CIR v Glynn [1990] 1 HKLR 604, 3 HKTC 245；《稅務條例》（第112章）第9(1)(a)(iv)條。 n.
随便看	Reparation order Repatriation Repeal Repealed legislation Repeat offender Replevin Report Reporting entity Repossession Representation Representative Representative action Representing the Government Reprieve Reprisal Reprises Reproduction Reprographic process Republic Republican Republication Repudiation Repudiatory breach Repugnant legislation Reputation

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