单词 | Incurred |
释义 | 招致 For income tax purposes, an expense incurred is not confined to a disbursement. It includes a sum where there is an obligation to pay, or an accrued liability which is not discharged: IRC v Lo & Lo [1984] HKC 220 (PC). Past losses and, subject to certain statutory exclusions, outgoings and expenses incurred in producing assessable income are allowable deductions: Inland Revenue Ordinance (Cap 112) ss 16(1), 17(1), 19. See also Allowable deduction. 就入息稅而言,招致的開支不僅限於代墊付費用的支出,亦包括有支付義務或尚未解除應付法律責任的款額:IRC v Lo & Lo [1984] HKC 220(樞密院)。過去的損失及為產生應評稅入息而招致的支出及開支(受某些法定摒除條文規管),均可予扣除:《稅務條例》(第112章)第16(1)、17(1)及19條。另見 Allowable deduction。adj. |
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。