| 单词 | Tax rate |
| 释义 | 稅率 The rate of tax applicable for a year of assessment as specified in the Inland Revenue Ordinance (Cap 112). Salaries or profits tax payable is a function of the net chargeable income or profits and the applicable tax rates. The rates of tax applicable to salaries tax increase in steps with the net chargeable income: Inland Revenue Ordinance (Cap 112) sch 2. The standard rate of tax applicable to profits tax is set out in the Inland Revenue Ordinance (Cap 112) sch 1 in respect of different years of assessment. See also Income taxation; Progressive tax. 《稅務條例》(第112章)指明適用於課稅年度的稅率。應付薪俸稅或利得稅是應課稅入息實額或利潤及適用稅率的項目。適用於薪俸稅的稅率與應課稅入息實額同步增加：《稅務條例》(第112章)附表2。《稅務條例》(第112章)附表列明不同課稅年度適用於利得稅的標準稅率。另見 Income taxation; Progressive tax。 |
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