| 1. | Mr and mrs a s net chargeable income
甲先生和甲太太的应课税入息实额 |
| 2. | Aggregated net chargeable income
合计应课税入息实额 |
| 3. | Mr a s net chargeable income
甲先生的应课税入息实额 |
| 4. | 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 |
| 5. | Net chargeable income
应课税入息实额 |
| 6. | 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 |
| 7. | What is the net chargeable income in his case and how would he know the deduction has been allowed
在甲先生的个案中应课税入息实额是多少他怎样可得知已获有关扣除 |
| 8. | Calculation formula : monthly tax payable monthly net chargeable income x tax rate - deduction for fast calculation
计算办法：全月应纳税额=全月应纳税所得额ｘ适用税率速算扣除数 |
| 9. | Amounted to 150 , 000 only . what is his net chargeable income and how would he know the deduction has been allowed
的事实相同但是甲先生于2005 06年度从受雇工作所得的入息仅为150 , 000 。 |
| 10. | Net chargeable income , i . e . assessable income after deductions and allowances , is charged at progressive rates as tabulated below
应课税入息实额，即应评税入息减去扣除及免税额，须按下列累进税率计税。 |
