| 单词 | Dependant |
| 释义 | 受養人 A person who depends on another, wholly or substantially, for his or her survival, maintenance or financial support. It is defined differently for different purposes in various statutes. Usually some degree of kinship is also required. Citizenship and migration - A person who is wholly or substantially dependent on another person for financial, psychological, or physical support. Taxation and revenue - For the purpose of salaries tax, a taxpayer is entitled to claim allowance for the following categories of dependants who rely on the contributions of the taxpayer for maintenance; parent (Inland Revenue Ordinance (Cap 112) s 30); grandparent (s 30A); brother or sister (s 30B); child (s 31); and disabled (s 31A). 指因生存、生計或經濟支持的原因而完全或主要依靠他人的人。在各別的法規中，受養人因為不同的目的而有不同的定義。法規一般規定需有若干程度上的親屬關係。 公民地位及移居 - 指在經濟、心理或身體上完全或主要依靠他人的支援的人。 稅收與稅務 - 就薪俸稅而言，納稅人有權為以下類別的受養人（即依靠該納稅人的分擔款項供養的人），申請免稅額：父母《稅務條例》（第112章）第30條；祖父祖母或外祖父母（ 第30A條）；兄弟姊妹（第30B條）；子女 （第31條）；及傷殘受養人（第31A條）。n. |
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