| 单词 | Temporary resident |
| 释义 | 臨時居民 An individual who stays in Hong Kong for a period or a number of periods amounting to more than 180 days during the year of assessment in respect of which the election is made or for a period or periods amounting to more than 300 days in two consecutive years of assessment one of which is the year of assessment in respect of which the election is made: Inland Revenue Ordinance (Cap 112) s 41(4). A temporary resident, and his or her spouse, may elect for personal assessment on his or her total income: s 41(1). See also Permanent resident. 指符合以下情況的個人︰該人在作出選擇的課稅年度內，在香港一次或多次逗留期間總共超過180天，或在兩個連續的課稅年度（其中一個是作出選擇的課稅年度）內，在香港一次或多次逗留期間總共超過300天：《稅務條例》（第112章）第 41(4)條。臨時居民及其配偶可選擇將其入息總額以個人入息課稅辦法接受評稅：第41(1)條。另見 Permanent resident。 |
| 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。