| 1. | Reduction in tax rate first 30 , 000 chargeable income
最初的30 , 000元应课税入息 |
| 2. | Is this sum of 10 , 000 a chargeable income
那一万元是否属于应课税收入 |
| 3. | Mr and mrs a s net chargeable income
甲先生和甲太太的应课税入息实额 |
| 4. | Aggregated net chargeable income
合计应课税入息实额 |
| 5. | Mr a s net chargeable income
甲先生的应课税入息实额 |
| 6. | Salaries tax is chargeable on the smaller of your net chargeable income at
薪俸税额是按你在该课税年度的应课税入息实额以 |
| 7. | Net chargeable income
应课税入息实额 |
| 8. | Tax will be calculated on the chargeable income and then apportioned on time basis
在计算税额后，按在内地停留天数计算缴纳税款。 |
| 9. | Tax will be calculated on the chargeable income and then apportioned on time basis
在计算应课税入息的税额后，按在内地逗留日数计算实缴税款。 |
| 10. | Is then charged on the net chargeable income , subject to its not exceeding the amount of tax charged at the
不过，依边际税率所徵收的税款，不会超过采用 |
