在计算应评税入息(assessable income)时，税局通常会根据纳 2 税人在港的天数(number of days in Hong Kong)，占全年天数(即365)的比 例计算，而出境日(departure day...
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... 应税收益额减免法 tax deduction method 应税收益，应税所得 assessable income 应税收益,应税所得 taxable income ...
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... assessable capital stock 应增缴股本 assessable income 应税收益， 应税所得 assessed tax 估定税额，查定税额 ...
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estimated additional assessable income 估计的补加应评税入息
net assessable income 应评税入息实额 ; 收入
total assessable income 应评税入息总额
net t assessable income 应评税入息实额
assessable trading income 调整成税务期间的税务利润
What was your assessable income last year?
你去年可徵税的收入是多少？
Section 28 (2) provides that any excess of the value of trading stock at the beginning and end of the year shall be included in the assessable income of the taxpayer.
第二款规定凡是年初和年末超过商业原料的价值应计算在本年度的可纳税所得中。
The rental income assessable to property tax was hk 3, 153, 000
该等应课物业税的租金入息总值为港币3 ， 153 ， 000元。
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