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单词 Income taxation
释义 入息課稅
A tax levied by the government against a resident or non resident individual or entity on income or profits generated from (1) Hong Kong trade, profession or business (profits tax); (2) Hong Kong employment or pensions (salaries tax); or (3) leasing of Hong Kong property (property tax). Income falling outside these categories is not taxable: Inland Revenue Ordinance (Cap 112) ss 5, 8, 14. See also Income; Tax.
政府會就下列來源產生的入息或利潤,向居民或非居民的個人或實體徵取的稅務:(1) 在香港經營任何行業、專業或業務(利得稅);(2) 在香港受僱工作或收取退休金(薪俸稅);或(3) 將在香港的物業出租(物業稅)。上述類別以外的入息無須課稅:《稅務條例》(第112章)第5、8及14條。另見 Income; Tax。
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更新时间:2024/12/24 11:38:27