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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.
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更新时间:2025/1/14 8:33:24