| 单词 | Company rate of tax |
| 释义 | 公司稅率 The rate of tax payable by a company on its taxable income. The rate is set as a percentage of the taxable income of the company. Liability of company to pay profit tax: Inland Revenue Ordinance (Cap 112) ss 14-25. Profit tax shall be charged on the assessable profits of a corporation, or on the share of the assessable profits of that corporation to which a share of the assessable profits of a partnership is apportioned, at a rate specified in the table of fees to be paid to the register of companies: s 14, sch 8. See also Tax-free threshold; Unit trust. 公司於其須繳稅收入的稅率。該稅率是按公司須繳稅收入計算。公司繳交利得稅的責任:《稅務條例》（第112章）第14-25條。利得稅是按照公司的應評稅利潤或獲攤分任何合夥的部分應評稅利潤，並按附表指明的稅率徵收：第14條附表8。另見 Tax-free threshold; Unit trust。 |
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