Both husband and wife have income chargeable to salaries tax , and one of them is assessed at standard rate 夫妇二人均有赚取应课薪俸税的入息，其中一人按标准税率评税。
Both husband and wife have income chargeable to salaries tax , and one of them is assessed at standard rate 夫妇二人均有赚取应课薪俸税的入息，其中一人按标准税率评税。
However , if one of you is being assessed at standard rate , it will be advantageous for the other to claim 不过，如果其中一方是以标准税率评税，则由另一方申请子女免税额会较为有利。
However , if one of you is being assessed at standard rate , it will be advantageous for the other to claim 不过，如果其中一方是以标准税率评税，则由另一方申请子女免税额会较为有利。
In regard to salaries tax , it is relatively more complicated since progressive tax rate or standard tax rate may apply 计算应缴薪俸税款则较为复杂，须比较累进税率和标准税率，以确定何者适用。
A joint venture outside the zone - - - involving the setting up of a new factory , and not the upgrading of an existing one - - - is liable to the standard 33 % tax rate 处于开放区以外的合资企业- - -包括建设新的工厂而不是改善现有的工厂- - -应支付33 %的标准税率。
Sole - proprietor or partners of a business and property owners who receive rental income are assessed to profits tax and property tax respectively at standard rate 经营业务以赚取利润的东主股东和出租物业以赚取租金的业主均须按标准税率缴纳利得税及物业税。
In appropriate circumstances , this would reduce the total tax liability of the individual , e . g . an individual who is chargeable at the standard rate on each separate income source 在适当情况下，个人的税务负担总额会因而减少，例如一些须以标准税率计算其每一项入息及利润所应付的税项的人士。
In appropriate circumstances , this would reduce the total tax liability of the individual , e . g . an individual who is chargeable at the standard rate on each separate income source 在适当情况下，个人的税务负担总额会因而减少，例如一些须以标准税率计算其每一项入息及利润所应付的税项的人士。
In appropriate circumstances , this reduces the total tax liability of the individual e . g . an individual who would otherwise be chargeable at the standard rate on each separate income source 如选择适当，这个方法可为某类纳税人(例如每项入息和利润都分别按标准税率计税的人士)减轻他们的个人税务负担。
