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。
My parents are already over 55 in age . we live in the same flat which is owned by my parents . am i entitled for dependent parent allowance and the additional allowance 我父母已年过55岁，我们一起居住在我父母拥有的单位，我是否可享有供养父母免税额及额外免税额？
Even if your parents reside with you , you should also fulfill the requirement on maintaining your parents before you can claim the dependent parent allowance or the additional allowance 你虽与你父母同住，但要享有供养父母免税额及额外免税额，你须符合供养的申请规定。
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。
From 2007 - 08 onwards , the child allowance will be increased from 40 , 000 to 50 , 000 for each child with the introduction of an additional allowance of 50 , 000 for each child born during the year 2007 - 08年度起，子女免税额由现时每名子女40 , 000元提高至50 , 000元。此外，在每名子女出生的课税年度，纳税人可获额外的50 , 000元子女免税额。
The rate of the new basic and additional allowance is one half of the respective counterpart allowance granted to you maintaining dependent parent grandparent aged 60 years or more or who is eligible to claim an allowance under the government 此两种新增免税额的金额为供养年满60岁，或虽未满60岁，但有资格领取政府所发给的伤残津贴的父母祖父母外祖父母免税额的一半。
In the 2007 - 08 budget , the financial secretary proposed from 2007 - 08 onwards , the child allowance will be increased from 40 , 000 to 50 , 000 for each child with the introduction of an additional allowance of 50 , 000 for each child born during the year 财政司司长在2007 - 08财政预算案中建议，自2007 - 08年度起，每名子女免税额由现时的40 , 000元提高至50 , 000元。此外，在每名子女出生的课税年度可获额外的50 , 000元子女免税额。
It is estimated that around 100 , 000 taxpayers will benefit from this measure , " a government spokesman said . it is estimated that the proposal to increase the child allowance will cost the government 620 million in tax revenue in a full year . the proposal to introduce a new basic and additional allowance for taxpayers maintaining parents grandparents aged between 55 and 59 is estimated to cost 450 million in a full year 有关增加子女免税额的建议，预计会令政府每年减少亿千万元的税收而提供新的基本免税额及额外免税额予供养至岁父母或祖父母的纳税人的建议，则预计会令政府每年减少亿千万元的税收。
B under the inland revenue ordinance , a dependent parent allowance of 30 , 000 per parent is available to any salaries taxpayer who maintains a parent or a parent of his or her spouse ; and an additional allowance of 30 , 000 is available if the taxpayer is living with the parent throughout the year 二根据税务条例的规定，任何缴纳薪俸税的人士供养其父母或其配偶的父母，可就每名父母享有供养父母免税额30 , 000元倘该名纳税人全年与该名父母同住，更可享有30 , 000元额外免税额。
