| 单词 | Resident |
| 释义 | 居民 Formally, residents of the Hong Kong Special Administrative Region include permanent residents and non-permanent residents. Permanent residents of the Hong Kong SAR have the right of abode. Non-permanent residents of the Hong Kong SAR are persons who are qualified to obtain Hong Kong identity cards under the laws of the Hong Kong SAR but have no right of abode: Basic Law arts 24. Taxation and revenue - 1. Under the common law test, an individual who is dwelling permanently or for a considerable time, or who has his or her settled or usual abode in Hong Kong: Levene v Inland Revenue Cmr [1928] AC 217. 2. For the purpose of entitlement to elect personal assessment, a ‘permanent resident’ means an individual who ordinarily resides in Hong Kong; and a ‘temporary resident’ means an individual who stays in Hong Kong for a period or a number of periods amounting to more than 180 days during the relevant year of assessment, or for a period or periods amounting to more than 300 days in two consecutive years of assessment, one of which is the relevant year of assessment: Inland Revenue Ordinance (Cap 112) s 41(4). See also Abode; Permanent resident; Domicile; ; Residence. 正式來說，香港特別行政區的居民，包括永久居民及非永久居民。香港特別行政區的永久居民有居留權。香港特別行政區的非永久居民則為，有資格依照香港特別行政區的法律取得香港居民身份證，但並沒有居留權的人：《中華人民共和國香港特別行政區基本法》（第2101章）第24條。 稅務及稅法 - 1. 按照普通法的測試，固定在香港居住或已在香港居住了一段可觀時間的個別人士： Levene v Inland Revenue Comrs [1928] AC 217。2. 為決定個人是否有權選擇個人入息課稅的辦法，「永久居民」指通常居住於香港的個人，而「臨時居民」指該人在作出選擇的課稅年度內，在香港一次或多次逗留期間總共超過180天，或在兩個連續的課稅年度（其中一個是作出選擇的課稅年度）內，在香港一次或多次逗留期間總共超過300天：《稅務條例》（第112章）第41(4)條。另見 Abode; Permanent resident; Domicile; Residence。n. |
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