法律英语词汇“Commutation”的翻译、意思、用法、释义-法律词典

单词	Commutation
释义	轉換、減刑 The act of substituting one thing for another. Criminal law - Substituting the sentence for an offence passed upon a convicted defendant to one of less severity. In the Hong Kong SAR, a sentence may be reduced by remission for good behaviour or by a successful appeal against sentence or by applying to the Chief Executive for pardon or commutation: Prison Rules (Cap 234A) s 69; Basic Law art 48(12). Only the Chief Executive can formally commute a sentence by invoking art 48(12). See also Pardon; Remission; Sentence. Taxation and revenue - The substitution of regular future payments under a contract in exchange for a lump sum payment. Any sum received by way of commutation of pension under certain pension legislation is excluded in the computing of income of a person chargeable for salaries tax: Inland Revenue Ordinance (Cap 112) s 8. See also Annuity; Pension. 以一東西代替另一東西的行事。刑法 - 以嚴重性低一些的刑期，替代就被告人被定罪的罪行之判刑。在香港特別行政區，判刑可因下述情形得以減刑：良好行為、針對刑期上訴得值、向行政長官申請特赦、減刑：《監獄條例》（第234A章）第69條；《基本法》第48(12)條。只有行政長官可援引第48(12)條正式減免判刑。另見 Pardon; Remission; Sentence。徵稅及稅收 - 以整筆付款交換根據合約項下的未來定期付款。根據某些退休金法例，折算退休金所收取的任何款項，不包括在計算個人應課薪俸稅內：《稅務條例》（第112章）第8條。另見 Annuity; Pension。n.
随便看	Accrual of cause of action Accrue Accrued right Accruer clause Accruing debt Accumulate Accumulated profits Accumulation Accumulation for minors Accumulative sentence Accusation Accusatorial system Accuse Accused person Acknowledgment Acknowledgment of debt Acknowledgment of service Acknowledgment of wills Acquiescence Acquire Acquired Immune Deficiency Syndrome Acquired rights Acquisition Acquisition plan Acquittal

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