暂缴薪俸税
例句与用法
- Hence , it is necessary to ascertain your estimated net chargeable income for 200405 in order to consider whether you can apply for holding - over of part of your provisional salaries tax
因此，你是否可以申请缓缴200405年度的暂缴薪俸税会取决于你在200405年度的预期应课税入息实额。 - Hence , it is necessary to ascertain your estimated net chargeable income for 2006 07 in order to consider whether you can apply for holding - over of part of your provisional salaries tax
因此，你是否可以申请缓缴2006 07年度的暂缴薪俸税会取决于你在2006 07年度的预期应课税入息实额。 - Tomorrow november 22 , the commissioner of inland revenue will announce the procedures and timeframe for application for holdover , in part or in whole , of the 2001 02 provisional salaries tax
税务局局长将于明日十一月二十二日宣布申请二一二年缓缴全部或部份暂缴薪俸税的有关程序及时间表。 - For payment of provisional salaries and profits tax , if the first instalment is not paid by the date specified on the notice of assessment , the second instalment will become immediately due
如在评税通知书上订明的日期后纳税人仍未缴交第一期暂缴薪俸税或利得税，第二期税款将视为立即到期论。 - The bill also proposes to allow taxpayers to apply for holdover of the whole or part of the payment of 2001 02 provisional salaries tax in the light of the increase in the tax - deduction ceiling
该条例草案亦建议容许纳税人因扣除额上限有所提高而影响其二一二年度的暂缴薪俸税税额为由，申请缓缴该暂缴薪俸税的全部或部份。 - " the maximum amount of holdover allowed under this transitional arrangement will be no greater than that part of the provisional salaries tax which is shown to be affected by the increased level of tax - deduction , " the spokesman said
他说：根据该项过渡性安排，缓缴暂缴薪俸税的数额，会以因新扣除额而减少的暂缴薪俸税数额为上限。 - " the inland revenue department will also send out application forms to individual taxpayers likely to be eligible for holding over part or whole of their 2001 02 provisional salaries tax in accordance with the transitional arrangement , " the spokesman added
发言人补充：税务局将会向可能符合资格申请缓缴二一二年全部或部份暂缴薪俸税的个别纳税人寄出申请表。 - A section 63c of the inland revenue ordinance cap . 112 the ordinance provides that provisional salaries tax for a taxpayer for a year of assessment should be assessed by reference to the taxpayer s income for the preceding year of assessment
一税务条例第112章条例第63c条订明税务局人员须按纳税人在上一个课税年度的入息，暂行评定他在该课税年度应缴纳的暂缴薪俸税税款数额。 - Mrs lau thanked the members of the legislative council for their expeditious examination of the bill . taxpayers can now apply for complete or partial holdover of their 2001 02 provisional salaries tax on the ground of increase in the maximum amount of home loan interest
纳税人可即时以居所贷款利息扣除额上限的增加为理由，申请暂缓缴纳全部或部分的二一二年度暂缴薪俸税，减低他们明年初到期缴付的暂缴税款额，最高可达八千五百元。 - Provisional salaries tax for a year is based on the income less allowances of the preceding year unless there was no income of a full year in the preceding year in which event the provisional charge is based on the estimated income for the full year less allowances of the year of assessment itself
暂缴薪俸税是根据上一年入息减去免税项目后计算，如上一年度并非全年有入息，暂缴税则根据该课税年度全年的估计入息减去免税项目后计算。