| 1. | Profits tax assessment
利得税评税 |
| 2. | In arriving at the deductible amount , sums already deducted in the partner s salaries tax assessment , and profits tax assessments of his other businesses have to be taken into account
在计算利得税扣税额时，必须把该合人的薪俸税评税及其他业务的利得税评税内已扣税款额计算在内。 |
| 3. | In arriving at the deductible amount , sums already deducted in the partner s salaries tax assessment , and profits tax assessments of his other businesses have to be taken into account
在计算利得税扣税额时，必须把该合人的薪俸税评税及其他业务的利得税评税内已扣税款额计算在内。 |
| 4. | If the employer s contributions to the orso scheme had previously been allowed as deduction in its profits tax assessments , any employer s contributions that are repaid to the employer are taxable
如果有关的雇主供款较早前曾获扣除，职业退休计划其后退还给他的供款须全数缴纳利得税。 |
| 5. | Company profit tax assessment return together with evidence to show the employer s connection with the company such as certificate of business registration return of share allotment form 1 ; or
公司利得税报税表及可证明雇主与公司关系的证明文件,例如商业登记证/股份分配纪录[表格1 ( b ) ] ;或 |
| 6. | If the employer s contributions to the ror scheme had previously been allowed as deduction in its profits tax assessments , any employer s contributions that are repaid to the employer are taxable
如果有关的雇主供款较早前曾获扣除，职业退休计划其后退还给他的供款须全数缴纳利得税。至于该供款的投资收益，则不用课利得税。 |
| 7. | According to the hong kong company ordinance , all companies incorporated in hong kong must keep a record of its revenues , expenses and business transactions . the document can be in either chinese or english , and is used for profit tax assessment
根据香港公司法例规定，所有在港注册成立的有限公司，必须就其收入、开支、各项业务交易，以英文或中文保存适当纪录，以确定其应评税利润。 |
