They will be granted a basic allowance of 15 , 000 a year , with an additional allowance of the same amount if their parents or grandparents are residing with them 他们可以获得每年,元的基本免税额，而与这些父母或祖父母同住的纳税人则可享有额外的,元免税额。
They will be granted a basic allowance of 15 , 000 a year , with an additional allowance of the same amount if their parents or grandparents are residing with them continuously 这些纳税人可以获得每年,元的基本免税额，而与这些父母或祖父母持续同住的纳税人则可享有额外的,元免税额。
Each of them claims basic allowance of 100 , 000 and a deduction for home loan interest paid of 80 , 000 total home loan interest paid 160 , 000 in respect of a dwelling jointly owned by them 他们各申索基本免税额100 , 000和就他们联名拥有的住宅申索扣除居所贷款利息80 , 000所付居所贷款利息总额为160 , 000 。
Mr a claims basic allowance of 100 , 000 only while mrs a claims both basic allowance of 100 , 000 and a deduction for home loan interest of 70 , 000 in respect of a dwelling owned solely by her 甲先生只申索基本免税额100 , 000而甲太太则同时申索扣除基本免税额100 , 000及就由她全权拥有的住宅所支付的居所贷款利息70 , 000 。
Each of them claims basic allowance of $ 108 , 000 and a deduction for home loan interest paid of $ 80 , 000 ( total home loan interest paid $ 160 , 000 ) in respect of a dwelling jointly owned by them 他们各申索基本免税额$ 108 , 000和就他们联名拥有的住宅申索扣除居所贷款利息$ 80 , 000 （所付居所贷款利息总额为$ 160 , 000 ） 。
Mr a claims basic allowance of $ 108 , 000 only while mrs a claims both basic allowance of $ 108 , 000 and a deduction for home loan interest of $ 70 , 000 in respect of a dwelling owned solely by her 甲先生只申索基本免税额$ 108 , 000 ，而甲太太则同时申索扣除基本免税额$ 108 , 000及就由她全权拥有的住宅所支付的居所贷款利息$ 70 , 000 。
Your claims for allowances are restricted to basic allowance , married person s allowance ( applicable only if your spouse did not have any employment income during the year ) ; child allowance and single parent allowance 申索的免税额只限于基本免税额、已婚人士免税额（如你的配偶在该年度没有受雇入息） 、子女免税额及单亲免税额；
Your claims for allowances are restricted to basic allowance , married person s allowance applicable only if your spouse did not have any employment income during the year of assessment 2005 06 ; child allowance and single parent allowance ; and 申索的免税额只限于基本免税额已婚人士免税额如你的配偶在2005 06课税年度没有受雇入息子女免税额及单亲免税额及
A person who is assessed to salaries tax or has elected for personal assessment is entitled to basic allowance for any year of assessment . heshe is also eligible to claim the allowances as specified in the inland revenue ordinance provided the prescribed conditions are satisfied 纳税人如须缴纳薪俸税或已选择个人入息课税，则他她在任何课税年度可享有基本免税额。他她亦可根据《税务条例》申索其他免税额，但须符合该条例所订明的条件。
The major target user of telefiling is individuals with simple and straight forward tax returns . these include salaries earners with claims for basic allowance and child allowance only , and property owners where the property is owned by not more than 2 persons . the target group also includes persons who do not prefer to use internet facilities 电话报税的主要服务对象是提交简单报税表资料的个别人士，包括赚取薪金而又只申索基本免税额和子女免税额的纳税人，以及不多于两名业主的物业税个案，还有就是那些不选择以互联网报税的人士。
