课税方法

• You have elected " personal assessment " , or " joint assessment " under salaries tax in your spouse s tax return and there is indication that you may have salaries income or other income chargeable to tax for that year of assessment
  你在你配偶的报税表内选择以合并方式评定薪俸税或以个人入息课税方法评税，而有资料显示，你本身可能有薪俸或其它应课税收入。
• You have elected " personal assessment " , or " joint assessment " under salaries tax in your spouse s tax return and there is indication that you may have salaries income or other income chargeable to tax for that year of assessment
  你在你配偶的报税表内选择以合并方式评定薪俸税或以个人入息课税方法评税，而有资料显示，你本身可能有薪俸或其它应课税收入。
• However , if you have elected " personal assessment " and have earned rental income from partly - owned properties , you are required to state the number of such properties in item 4 of part 6 i . e . box no . 53 of the tax return - individuals
  不过，如你选择以个人入息课税方法计税，你应于个别人士报税表的第6部个人入息课税的第4项即方格第53号内填上你拥有部分业权的出租物业数目。
• However , if you have elected " personal assessment " and have earned rental income from partly - owned properties , you are required to state the number of such properties in item 4 of part 6 ( i . e . box no . 53 ) of the tax return - individuals
  不过，如你选择以个人入息课税方法计税，你应于个别人士报税表的第6部个人入息课税的第( 4 )项(即方格第53号)内填上你拥有部分业权的出租物业数目。
• From previous years . hence , if you had elected for personal assessment for 2004 05 and neither you nor your wife had other sources of income , there would be unutilized loss in the amount of 210 , 000 to be carried forward to 2005 06 , under personal assessment
  因此，假如你选择以个人入息课税方法计算你2004 05年度的税款，而你或配偶并没有其他收入，你独资业务在该年度所产生的亏损210 , 000便可以结转至2005 06年度的
• From previous years . hence , if you had elected for personal assessment for 200102 and neither you nor your wife had other sources of income , there would be unutilized loss in the amount of $ 210 , 000 to be carried forward to 200203 , under personal assessment
  因此，假如你选择以个人入息课税方法计算你200102年度的税款，而你或配偶并没有其他收入，你独资业务在该年度所产生的亏损$ 210 , 000便可以结转至200203年度的
• Your total income including salaries , rental income and business profits , net of the appropriate deductions , will be aggregated with that of your spouse to arrive at the joint total income of the couple for the purpose of computing your tax liabilities under " personal assessment "
  按个人入息课税方法计税，你的入息总额包括薪俸租金及业务利润在作出适当的扣减后，须与配偶的入息总额合计而成夫妇共同入息总额，然后评税。