| 单词 | Emolument |
| 释义 | 薪酬 A monetary advantage arising from occupation of an office or position. In computing the income of any person for the purposes of salaries tax the following are excluded: official emoluments of consuls, vice-consuls and persons employed on the staff of any consulate, who are subjects or citizens of the state which they represent; the emoluments payable by the Governments of the members of the Commonwealth, other than the Government of Hong Kong, to members of Her Majesty’s forces and to persons in the permanent service of those Governments in Hong Kong in respect of their offices under those Governments; the emoluments payable by the Central People’s Government to persons in the temporary service of that Government who are in the opinion of the Commissioner serving in Hong Kong on Mainland of China based terms whereby they are normally employed in the Mainland of China but are liable for service elsewhere or are recruited in the Mainland of China specially for service in Hong Kong: Inland Revenue Ordinance (Cap 112) s 8(2)(h). See also Wage. 從某辦事處或職位產生的金錢利益。就薪俸稅而言，在計算任何人的入息時，不包括領事、副領事以及領事館職員的官職薪酬，而該等人士是其所代表國家的國民或公民者；英聯邦成員國政府支付給英軍成員及在香港永久為該等政府服務的人員在其職位所得的薪酬；中央人民政府支付給為該政府提供臨時服務的人的薪酬，而稅務局局長認為該等人是根據中國內地訂定的條款在香港服務的，而憑藉該等條款，該等人通常在中國內地受僱工作但須接受被派往其他地方服務，或是在中國內地特別受聘前來香港服務的：《稅務條例》（第112章）第8(2)(h)條。另見 Wage。n. |
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