| 单词 | Income |
| 释义 | 收益／入息 Income according to ordinary concepts is money, or something capable of being turned into money, received periodically, derived from rendering personal service, or from property, or the carrying on of an organised activity and depended upon to provide for the regular expenditure of the taxpayer. It includes rents and profits: Trustee Ordinance (Cap 29) s 2. Taxation and revenue - For the purposes of profits tax, Hong Kong sourced gross receipts derived or deemed to be derived from a business carried on in Hong Kong, less (a) receipts which have no nexus with the Hong Kong business; (b) profits from sale of capital assets; (c) capital receipts not from the sale of capital assets; and (d) specifically exempt receipts: Ernst & Young, Taxation in Hong Kong (Longman, 1996) para 3.2.1; Inland Revenue Ordinance (Cap 112) ss 2, 14, 15. For the purposes of property tax, actual rental profits derived from the ownership of land or buildings situated in Hong Kong: Inland Revenue Ordinance (Cap 112) s 5. As for salaries tax, income arriving in or derived from Hong Kong from any office, employment or pension: s 8. Individual taxpayer can aggregate income from all distinct taxable sources for tax assessment. See also Annuity; Assessable income; Dividend; Gratuity; Royalty. 收益一般指從提供個人服務、財產或從經營有組織的活動而令致可定期收取的金錢或可轉為金錢的事物，而納稅人會倚賴此等收益作為其支出的來源。包括租金及利潤：《受託人條例》（第29章）第2條。 稅收與稅務 - 就利得稅而言，指得自或被視為得自在香港經營的業務的總收入，但不列情況除外：(a) 與香港業務沒有關係的收入；(b) 售賣資本資產所得的利潤；(c) 非從銷售資本資產所得的資本收入；及(d) 特別豁免的收入：Ernst & Young, Taxation in Hong Kong(Longman, 1996年) 第3.2.1段；《稅務條例》（第112章） 第2、14及 15條。就物業稅而言，指得自香港的土地或建築物的擁有權的實際租金利潤：《稅務條例》（第112章） 第5條。就薪俸稅而言，指從任何辦事處、受僱工作或退休金所得而產生或得自香港的入息：第8條。個別納稅人可就稅項評估從所有獨立應課稅的來源匯集收入。另見 Annuity; Assessable income; Dividend; Gratuity; Royalty。n. |
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