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单词
释义

Examples:

食俸

be in government service
salary of a public official

薪俸n

salaryn

薪俸v

payv

External sources (not reviewed)

i. 个别政府部门的电子服务相当出色,好像税务局的「税务易」及「物业电子 印花」服务透过一个网站,让已登记用户使用一系列的电子服务办理印花税的相关事宜,包括填写报税表、缴交税款、查阅缴税纪錄及所需 缴付的税款、计算税款等(參看 www.gov.hk/etax)。税务局的例子可供改革 其他政府服务时參考。
procommons.org.hk
They have provided registered users a wide range of electronic services and transactions in relation with their salaries tax and stamp duties account in one single portal, including filling tax returns, payments, checking records of payments and tax returns, and the calculation of an estimated tax return (see www.gov.hk/etax). The examples from the Inland Revenue Department could serve as a model for the Government services.
procommons.org.hk
彼曾任司法人员 务条件常务委员会主席直至二 零一一年一月。
wingtaiproperties.com
He was the Chairman of the Standing Committee
[...] on Judicial SalariesandConditions [...]
of Service until January 2011.
wingtaiproperties.com
缅甸还进行
[...] 了一系列社会经济改革,其中包括增加顿 公共医疗和社会保障,提高教育和健康水平,修正 [...]
新闻法,促进环境保护和加强应对自然灾害的措施 等。
daccess-ods.un.org
A series of socio-economic reforms had been undertaken that
[...] included increasing salaries, overhauling [...]
public health care and social security, raising
[...]
education and health standards, amending press laws, promoting environmental conservation and enhancing measures to respond to natural disasters.
daccess-ods.un.org
财政司司长提出既减税措施,包括调低个人入息税一个百分点至 15 [...]
%,向长者一次过额外发放 3,000 元高龄津贴,向全港住户提供每户 1,800 元的电费补贴,向综援及伤残人士多发一个月金额等等。
hkupop.hku.hk
The Financial Secretary announced tax concessions which
[...] included lowering salaries taxby 1 percentage-point [...]
to 15%, providing one-off grant
[...]
of $3,000 to each elderly, subsidizing each domestic electricity account with $1,800, providing one additional month of payments for CSSA recipients and disabled persons and so on.
hkupop.hku.hk
(vii) 任何有关本公司或其附属公司雇员利益的建议或安排(包括采 纳、修订或实行退休金、死亡或伤残抚恤金计划,或本 公司或其任何附属公司的董事、其联系人及雇员可能拥有利益 及已获有关税务机关就徵税而批准或有待批准,或与本公司或 其任何附属公司的董事、董事的联系人及雇员均有关的个人),而该等建议及安排并不赋予董事或其联系人有别於 其所属类别的人士不同的特权
embrygroup.com
(vii) any proposal or arrangement for the benefit of employees of the Company or its subsidiaries including the adoption, modification or operation of a pension fund or retirement, death or disability benefit scheme or personal pension plan under which a Director, his associate(s) and employees of the Company or of any of its subsidiaries may benefit and
[...]
which has been approved by or is subject to
[...] and conditional on approval by the relevant taxing authorities for taxation purposes or relates both to Directors, associate(s) of Directors and employees of the Company or of any of its subsidiaries and does not give the Directoror his associates any privilege not accorded to the class of persons to whom such scheme or fund relates
embrygroup.com
郑先生积极参与各项公职服务,彼为司法人员务条件常务委员会主席,以及香港特别 [...]
行政区政府外汇基金谘询委员会委员、香港大学校务委员会委员、香港赛马会董事、证券及期 货事务监察委员会之非执行董事,以及香港总商会之前主席。
wingtaiproperties.com
Mr. Cheng plays an active role in public service.
[...]
He is the Chairman of the Standing Committee
[...] on Judicial Salariesand Conditions [...]
of Service and a member of the Exchange
[...]
Fund Advisory Committee of the Government of HKSAR, a member of the Council of University of Hong Kong, a steward of The Hong Kong Jockey Club, a non-executive director of the Securities and Futures Commission and the former Chairman of the Hong Kong General Chamber of Commerce.
wingtaiproperties.com
尽管本章程细则第 95、96 及 97 条有所规定,董事仍可不时厘定董事总经理、联 席董事总经理、副董事总经理或其他执行董事或获委任执行本公司其他管理职务之 董事之酬金,该笔酬金可以薪金、佣金、分享利润或其他方式或以上述全部或任何 方式支付,并可包括董事可能不时决定提供之其他福利(包括或约满酬金 及╱或其他退休福利)及津贴。
equitynet.com.hk
Notwithstanding the foregoing Articles 95, 96 and 97, the remuneration of a Managing Director, Joint Managing Director, Deputy Managing Director or other Executive Director or a Director appointed to any other office in the management of the Company shall from time to time be fixed by the Directors and may be by way of salary, commission, or participation in profits or otherwise or by all or any of those modes and with such other benefits (including pension and/or gratuity and/or other benefits on retirement) and allowances as the Directors may from time to time decide.
equitynet.com.hk
本公约下设立的委员会的委员在获得联合国大会的同意时,可以按照大会鉴 於委员会责任的重要性而决定的条件,从联合国经费中领取
daccess-ods.un.org
With the approval of the General Assembly of the United Nations, the members of the Committee established under the present Convention shall receive emoluments from the United Nations resources on such terms and conditions as the Assembly may decide, having regard to the importance of the Committee’s responsibilities.
daccess-ods.un.org
它包含以下项目:(1) 服务所得的金钱酬劳 ,包括薪水、佣金和服务费;(2) 非农场自雇净收入;(3) 农场自雇净收入;(4) 社会安全补助金;(5)
[...]
储蓄或债券的红利或利 息,不动产或信托财产收入,或租赁净收入;(6) 失业救济金;(7)
[...] 公职或军职人员退休金、养老金,或退伍军人 (8) 私人企业养老金或退休年金;(9) 赡养费或子女扶养费;(10) [...]
由不住在同一家中的人所提供的定期资助;(11) 版税净收入;(
[...]
12) 军人现金福利,例如住房津贴,除非您已参加「军人住房私有化计划」(Military Housing Privatization Initiative);以及 (13 ) 其他任何现金收入。
bcny.org
Income means income before deductions for income taxes, social security taxes, insurance premiums, charitable contributions, and bonds, etc. It includes the following: (1) monetary compensation for services, including wages, salary, commissions or fees; (2) net income from non-farm self-employment; (3) net income from farm self-employment; (4) Social Security payments; (5) dividends or interest on savings or bonds, income from estates or trusts or net rental income; (6) unemployment compensation; (7) government civilian
[...]
employee or military retirement, or
[...] pensions or veteran’s payments; (8) private pensions [...]
or annuities; (9) alimony or child
[...]
support payments; (10) regular contributions from persons not living in the household; (11) net royalties; (12) military benefits received in cash, such as housing allowance except if you are in the Military Housing Privatization Initiative; and (13) any other cash income.
bcny.org
董事可设立及维持或促使设立及维持任何供款或非供款退休金或个人,或给予或促使给予捐赠、约满酬金、贴或酬金,受益人 可为任何现时或过去曾在本公司、其附属公司、本公司或其附属公司的任何 关连或联营公司任职的人士,或现时或过去曾在本公司或上述其他公司出任 董事或高级职员的人士,或现时或过去曾在本公司或上述其他公司担任受薪 职位或职务的人士及任何该等人士的配偶、遗孀、鳏夫、家属及受供养人 士。
embrygroup.com
The Directors may establish and maintain or procure the establishment and maintenance of any contributory or noncontributory pension or superannuation funds or personal pension plans for the benefit of, or give or procure the giving of donations, gratuities,pensions,allowances or emoluments to, any persons who are or were at any time in the employment or service of the Company, or of any company which is a subsidiary of the Company, or is allied or associated with the Company or with any such subsidiary company, or who are or were at any time directors or officers of the Company or of any such other company as aforesaid, and holding or who have held any salaried employment or office in the Company or such other company, and the spouses, widows, widowers, families and dependants of any such persons.
embrygroup.com
z 第 51(2)条 – 就任何课税年度应课 利得税或物业税的每个人(不論是个 [...]
人、合夥或法团),如未有收到报税表,则须在有关课税年度的评税基期结束後 4 个月内,以书面通知税务局局长表示其本人须就该课税年度而课税。
apwcpa.com
Section 51(2) - Every person (whether an
[...]
individual, a partnership or a corporation) who is
[...] chargeable toSalaries,Profits or [...]
Property Tax for any year of assessment and
[...]
who has not received a Return Form is required to inform the Commissioner of Inland Revenue in writing that he is so chargeable within 4 months after the end of the basis period for the year of assessment concerned.
apwcpa.com
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更新时间:2025/3/26 11:40:04