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progressive rate 累進稅率。

progressive taxation

Separate assessments for married couples are not allowed under personal assessment because there is scope for abuse . for example , the couple may transfer income and assets between them in order to benefit from the personal allowances and deductions and the progressive rates available under personal assessment 個人入息課稅不容許夫婦分開評稅,是因為容易引致避稅問題,例如夫婦可透過二人間的收入和財產轉移,從個人入息課稅扣除個人免稅額扣除額和按累進稅率的計算方法中得益。

The direct income based taxation system in hong kong consists of three individual taxes , property tax , salaries tax and profits tax , each of which is separately assessed independently of the others . only salaries tax carries an entitlement to deduct personal allowances and to be charged at progressive rates of tax ; the other taxes are charged at a fixed single rate of tax with no deductions for personal allowances 香港的直接稅制所徵收的稅項包括三種獨立稅項,分別為物業稅薪俸稅和利得稅,這三種稅項是各自評計的其中只有薪俸稅可以扣除個人免稅額和按累進稅率計稅,而其他兩種稅項則按單一稅率計稅,而且不獲準扣除個人免稅額。

The tax computation on page two shows clearly in a vertical format the income , deductions , allowances and amount of tax assessed for the final and provisional assessments . it also shows whether the tax is calculated at the progressive rates or at standard rate 評稅通知書的背頁印有稅款計算表,以直算式分別列出計算最后評稅及暫繳稅的各項入息資料可獲扣減的支出及免稅額項目應繳稅款并同時列明稅款是以累進稅率或標準稅率計算。

The tax computation on page two shows clearly in a vertical format the income , deductions , allowances and amount of tax assessed for the final and provisional assessments . it also shows whether the tax is calculated at the progressive rates or standard rate 評稅通知書的背頁印有稅款計算表,以直算式分別列出計算最后評稅及暫繳稅的各項入息資料可獲扣減的支出及免稅額項目應繳稅款,并同時列明稅款是以累進稅率或標準稅率計算。

For tax under personal assessment , tax is calculated at progressive rates by reference to the aggregated income from all sources which may include employment , property and business 計算個人入息稅是必須將所有應課稅收入合并,其中可包括有來自工作的收入、租金收入與及從經營業務而賺取的利潤。

Nevertheless , like a two - edged sword , the economic pattern of “ southern giants and northern midgets “ greatly influenced the progressive rate of economically regional intergration in southeast asia 可是, “南強北弱”的經濟格局象一柄雙刃劍影響著東南亞經濟區域整合的進度。

For tax under personal assessment , tax is calculated at progressive rates by reference to the aggregate income from all sources which include employment , property and business 個人入息課稅是將所有應課稅收入合并計算,包括來自工作的收入、租金收入與及從經營業務而賺取的利潤。

Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent ( see the appended tax rate schedule ) 一、工資、薪金所得,適用超額累進稅率,稅率為百分之五至百分之四十五(稅率表附后) 。

Income from wages and salaries shall be taxed by progressive rates ranging from 5 % to 45 % after a monthly deduction of 4 , 800 yuan ( effective from jan . 1 , 2006 ) 工資薪金所得以每月所得減除4800元的費用(從2006年1月1日起執行)按5 %至45 %的超額累進稅率計算。

Net chargeable income , i . e . assessable income after deductions and allowances , is charged at progressive rates as tabulated below 應課稅入息實額,即應評稅入息減去扣除及免稅額,須按下列累進稅率計稅。

I think this progressive rate is actually more to my advantage , because i have confidence in my products 我認為這個累進賠償率實際上對我更有利,因為我對我的產品還是有信心的。

For salaries tax , tax is calculated at progressive rates by reference to the aggregated income from all employments ; and 計算薪俸稅是必須將所有來自工作的收入合并;而

For salaries tax , tax is calculated at progressive rates by reference to the aggregate income from all employments ; and 薪俸稅是將所有來自工作的收入合并計算;而

Tax charged at progressive rate 應繳稅款以累進稅率徵收

Tax payable at progressive rates 應繳稅款以累進稅率計算

Salaries tax payable at progressive rates 應繳稅款以累進稅率計算

Proponents of an accession normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received . 主張征收繼承稅的人通常認為應按收到饋贈品的整個期間的累計數按累進稅率課稅。