| 1. | To check whether relating back of the lump sum payment is advantageous to you
计算拨回整笔款项是否对你有利。 |
| 2. | Lump sum payment
一次总付 |
| 3. | Lump sum payment
整笔付款 |
| 4. | Lump sum payments will be paid if the employee becomes totally and permanently disabled before age 60
若受保雇员于六十岁前长期伤残，便会获得赔偿。 |
| 5. | Such payment shall then be deemed to be income accruing during the periods of employment in respect of which the lump sum payments were made
这笔款项将会拨回储积该款项的受雇期间计算。 |
| 6. | We will pay the insured a lump sum payment in the event of a death , burns or dismemberment as a result of an accident
旅行期间因意外事故导致的身故、烧伤及残疾，我们将一次性付给保险金。 |
| 7. | However , the employee may apply to have such lump sum payment related back to the service period in respect of which the payment is made
但雇员可申请将这等整笔款项摊分及拨回至有关的服务时期课税。 |
| 8. | The term " cash rebates " applies to lump sum payments , payments by instalments , and interest or repayment holidays offered to borrowers
现金回赠指给予借款人的一笔过款项分期支付的款项，以及免息或免供期优惠。 |
| 9. | To check whether relating back of the lump sum payment is advantageous to you . the department will only give effect to relate back application if it will reduce the overall tax liabilities
本局只会在可减少你所须缴付的税款之情况下，才会按申请将整笔款项用摊分及拨回的方法评税。 |
| 10. | Lease premium is a non - refundable lump sum payment made by the tenant to the owner upon the signing of the tenancy agreement . it is part of the consideration for using the property and is chargeable to property tax
一般来说，顶手费是指租客在签署租约时付给业主的一笔不用退还的整笔款项，该款项是使用该物业的代价的一部分而应课缴物业税。 |
