| 单词 | Employment related expense |
| 释义 | 有關僱傭的支出 An expense incurred by a taxpayer in producing salary or wages. Common examples of employment related expenses include the cost of tools and protective clothing. Other expenses which are specifically included are periodical subscriptions to professional associations, depreciation, repairs and expenses associated with loans used to produce salary or wages. For salaries tax purposes in Hong Kong, the deductible expenses must be ‘wholly, exclusively and necessarily’ incurred in the production of the employment income: Inland Revenue Ordinance (Cap 112) s 12. Also known as ‘work related expenses’. See also Depreciation; Employment; Incurred. 納稅人因支付薪金或工資而招致的支出。有關僱傭的支出的常見例子包括購買工具及防護衣物的費用。其他特別包含的支出是專業組織的定期會費、折舊、修理費及與用於支付薪金或工資借貸有相聯的支出。就香港薪俸稅的目的而言，可扣除的支出必須是從提供僱傭入息而「完全、純粹及必須」地招致的：《稅務條例》（第112章）第12條。另稱 「有關工作的支出」。另見 Depreciation; Employment; Incurred。 |
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