| 单词 | Home |
| 释义 | 住宅；居所 1. The place where a person normally resides. There are various statutory definitions of home, for example, a private dwelling (Occupational Health and Safety Ordinance (Cap 509) s 3), and domestic premises (Merchant Shipping (Local Vessels) Ordinance (Cap 548) s 2). 2. In relation to home loan interest deduction from tax, the dwelling used by the person exclusively as his place of residence during the whole of that year of assessment (Inland Revenue Ordinance (Cap 112) s 26E). 1.一人通常居住的地方。住宅有不同的法定定義，例如私人住宅(《職業安全及健康條例》(第509章)第3條)，及住宅處所(《商船（本地船隻）條例》（第548章）第2條)。2.就居所貸款利息的稅項扣除額而言，指在有關課稅年度內的所有時間均被有關人士全部用作其居住地方的處所（《稅務條例》（第112章）26E條）。n. |
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