| 单词 | 物业税 | ||||||||||||||||||||
| 释义 | 物业n—propertiespl 物业—real estate
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缴交物业税的业主可获宽减 2007/08 年度最後评税 75%的税款， 每宗个 案以$25,000 为上限。 apwcpa.com | Propertyowners subject to Property Tax willenjoy a reduction of 75% of the final tax forthe year [...] of assessment 2007/08, [...]subject to a ceiling of $25,000 per case. apwcpa.com |
对於财政司司长梁锦松提出的各项「开源」措施，如分阶段调高薪俸税标准税税率一个百分点至16%、分阶段增加利得税一点五个百分点至17.5%、分阶段调高物业税一个百分点至16%、增加飞机乘客离境税由80至120元、及不再冻结政府收费等，跟进调查显示，整体上赞成的被访市民占三成七，表示整体上反对的则占四成八。 hkupop.hku.hk | As regards the specific proposals suggested by FS Antony Leung for "raising revenue", which included increasing the standard rate of tax by 1 percentage point to 16% by [...] stages, increasing the profits tax rate by 1.5 percentage points to 17.5% by stages, [...] increasing the property tax rate by1 percentage [...]point to 16% by [...]stages, raising the Air Passenger Departure Tax from $80 to $120, and stop freezing government fees and charges, 37% of the respondents of the follow-up survey agreed with such proposed measures in general, whereas 48% disagreed. hkupop.hku.hk |
宽减二零零七至零八年度百分之七十五物业税，上限为 25,000 元及於二零零七至零八年度最终应邀税 [...] 款中反映。 l 所有楼宇交易印花税率保持不变。 chuchu.com.hk | l The property tax rate will be deducted [...] 1% from 16% to 15%. chuchu.com.hk |
z 第 51(2)条 – 就任何课税年度应课薪俸税、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 to Salaries, Profits orProperty Taxfor 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 |
剔除约港币 912,000,000元的投资物业税後估值盈余（二零零八年：约港币415,000,000元）及於二零零 [...] 八年因香港利得税率下调而减少之递延税项负债约港币52,000,000元後，本业务於二零零九 年的应占溢利较去年同期应增加30.3%。 cre.com.hk | Excludingan after-tax revaluation surplus [...] of approximately HK$912 million (2008: approximately HK$415 million) and the decrease in deferredtax liabilities of approximately HK$52 [...]million resulting from a reduction in the Hong Kong profits tax rate in 2008, the attributable profit of the division in 2009 would have increased by 30.3% over the previous year. cre.com.hk |
z 第 5(2)(c)条 – 任何法团如已获豁免物业税，则在有关物业的拥有权或用途有所 改变，而对此项豁免有影响时，须於事後 [...] 30 天内将该项改变以书面通知税务局 局长。 apwcpa.com | Section 5(2)(c) - Where a corporation has [...] been exemptedfrom PropertyTax and achangeof ownership [...]or of use takes place which might [...]affect such exemption, the corporation must notify the Commissioner of Inland Revenue in writing within 30 days after the event. apwcpa.com |
张源长先生曾在香港税务局的利得税、物业税及薪俸税部门工作4年半，转至一间四大国际会计师事务所工作8年後，加入陈叶冯会计师事务所，现为本公司执行董事，专注於香港及中国税务，并就转让定价、汇款、个人所得税等跨境税务事项为跨国机构提供专业意见。 crowehorwath.net | After serving in the Hong Kong Inland Revenue Department under the Profits Tax, Property Tax and SalariesTax Sections for four and a half years, Albert joined a "Big 4" international accounting firm in Hong Kong and practised for 8 years before joining CCIF CPA Ltd. and is now an Executive Director of Crowe Horwath Tax Services (HK) Ltd. crowehorwath.net |
z 第 51(8)条 – 应课薪俸税、利得税、个人入息课税或物业税的人，如更改其地址， 须於 1 个月内将更改的详情以书面通知税务局局长。 apwcpa.com | Section 51(8) - Any person chargeable to Salaries Tax, Profits Tax, Personal Assessment or Property Tax who changes his address must notify the Commissioner of Inland Revenue in writing within 1 month. apwcpa.com |
按 照 永 义 实 业 及 永 义 国 际 可 获 得 有 关 Fung物 业 租 金 及 [...] 其 他 支 出 的 资 料 ， 永 义 实 业 及 [...] 永 义 国 际 来 自 Fung物 业 的除物 业 税前及 除物 业 税後的租 金 收 入 净 额 为 租 约 [...]开 始 至 2011年 3月 31日 期 间 分 别 约 为 [...]208,700 港 元 及 178,600港 元 ， 及 截 至 2012年 3月 31日 止 年 度 分 别 约 为 232,700 港 元 及 199,000港 元 。 easyknit.com | Based on the information available to Easyknit Enterprises and Easyknit International in respect of the rental and other outgoings relating to the Fung Property, the net rental income which the Group and Easyknit [...] International would have generated from [...] the Property before and after taxwould be approximately HK$208,700 [...]and HK$178,600 respectively [...]for the year ended 31 March 2011; and HK$232,700 and HK$199,000 respectively for the year ended 31 March 2012. easyknit.com |
财政司司长提出既「开源节流」建议既「开源」部份，主要包括分阶段调高薪俸税标准税税率一个百分点至16%、分阶段增加利得税一点五个百分点至17.5%、分阶段调高物业税一个百分点至16%、增加飞机乘客离境税由80元至120元、及不再冻结政府收费等。 hkupop.hku.hk | The key measures for "raising revenue" proposed by the Financial Secretary included increasing the standard rate of tax by 1 percentage point to 16%, increasing the profitstax rate by 1.5 percentage points to 17.5%, and increasing theproperty tax rate by 1 percentage point to 16%, all implemented in different phases. hkupop.hku.hk |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。