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应课

应课

应课

1

The expression must be understood as extending at least to the ways in which rateable value had been employed for Government rent purposes.

该条文应该理解为起码引伸至作为计算地租的应课差饷租值的方法。

2

However , the Tribunal would not determine at this stage that the contractor 's test was the only test for ascertaining rateable value .

不过，审裁处没有裁定承建商基准是确定应课差饷租值的唯一基准。

3

Thus BL 121 itself expressly stated that such 3% rent was to be "adjusted in step with any changes in the rateable value thereafter" .

因此，《基本法》第121 条明文规定该百分之三的租金 “此后随应课差饷租值的改变而调整 ”。

4

You are not a self- employed and your income is chargeable to Salaries Tax .

身分受雇，你不是自雇人士，你的入息应课缴薪俸税。

5

whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ;

一项有关促销及保证位于国内房产销售的收益是否应课利得税；

6

Special Provisions for Ascertaining Liability to Profits Tax Assessable Profits

确定应课利得税的特别规定

7

income chargeable to salaries tax

应课薪俸税的入息

8

the rental income assessable to property tax was hk 3 , 153 , 000

该等应课物业税的租金入息总值为港币 3,153,000 元。

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