| 单词 | Services rendered |
| 释义 | 提供的服務 Work done for another person on the basis of a contract or otherwise. The services may be rendered by employees or other professionals, such as solicitors, accountants, trustee in bankruptcy. It usually denotes that fees, wages or remuneration be paid to the person who renders the service. For example: a trustee in bankruptcy is only entitled to the remuneration for services rendered under the Bankruptcy Ordinance and Rules: Bankruptcy Rules (Cap 6A) r 167. In relation to salaries tax, the income arising in or derived from Hong Kong from any employment includes all income derived from services rendered in Hong Kong including leave pay attributable to such services, excludes income derived from services rendered by a person who is not employed by the Government or as master or member of the crew of a ship or as commander or member of the crew of an aircraft and renders outside Hong Kong all the services in connection with his employment, and excludes income derived by a person from services rendered by him in any territory outside Hong Kong. In determining whether or not all services are rendered outside Hong Kong no account shall be taken of services rendered in Hong Kong during visits not exceeding a total of 60 days in the basis period for the year of assessment: Inland Revenue Ordinance (Cap 112) s 8 (1A), (1B). 根據合約或非合約的規定為他人作出的工作。僱員或其他尊業人士例如律師、破產案中的受託人可提供有關的服務。這通常表示須向提供服務的人士支付費用、工資或酬金。例如破產案中的受託人只有權獲得根據《破產條例》及其規則而提供的服務的酬金：《破產規則》（第6A章）第167條規則。就薪俸稅而言，指從任何受僱工作所得而於香港產生或得自香港的入息─ (a)包括得自在香港由提供服務所得的一切入息，其中包括可歸因於該等服務而享有的假期工資；(b) 不包括以下任何人由提供服務所得的入息─ (i) 該人並非受僱於政府，或並非受僱為船舶船長或船員或飛機機長或機員；及(ii) 該人是在香港以外地方提供與其受僱工作有關的一切服務；及 (c) 不包括一人在香港以外任何地區由提供服務所得的入息。在決定一切服務是否在香港以外地方提供時，任何人如在有關課稅年度的評稅基期內到訪香港總共不超過60天，並在該期間內提供服務，則該人在該期間內所提供的服務，並不計算在內：《稅務條例》（第112章）第8 (1A)及(1B)條。 |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。