| 1. | Total assessable income
应评税入息总额 |
| 2. | Total assessable income
入息总额 |
| 3. | 2 tax payment is limited to a maximum of the standard rate on the total assessable income before allowances
应缴税款将?超过以标准税?计算扣除免税额前之总收入。 |
| 4. | As a result , the appellant understated his total assessable income and the salaries tax was undercharged by $ 60 , 560
5倍，从而短报其应评税总额，少交薪俸税税款达60 , 560元。 |
| 5. | The rate of tax after deductions and allowances is applied on a graduated scale , but the total salaries tax charged will not exceed 16 per cent of a person s total assessable income
税款是按应课税入息减去各项扣除和免税额后，以累进方式计算，但缴税总额不会超过应评税收入的16 % 。 |
| 6. | The rate of tax after deductions and allowances is applied on a graduated scale , but the total salaries tax charged will not exceed 16 per cent of a person s total assessable income after deductions
税款是按应评税入息总额减去各项扣除和免税额后，以累进税率计算，但缴税总额不会超过减去各项扣除后的应评税入息的16 % 。 |
| 7. | The appellant grossly inflated the rent which was twofold and a half in excess of the market rate during the year of assessment 1999 2000 . as a result , the appellant understated his total assessable income and the salaries tax was undercharged by 60 , 560
被告在1999 / 2000课税年度内，将该物业的租金夸大至超过市值租金2 . 5倍，从而短报其应评税总额，少交薪俸税税款达60 , 560元。 |
| 8. | You are exempt from tax because for the year of assessment concerned you are eligible to elect for personal assessment , and under personal assessment , your total tax allowances and deductions are greater than your total assessable income
你应得到税务宽减而无须纳税因为你在该课税年度符合资格选择以个人入息课税方式计税，而你享有的总免税额以及扣除额超过你的总应课税入息。 |
| 9. | You are exempt from tax ( because for the year of assessment concerned you are eligible to elect for personal assessment , and under personal assessment , your total tax allowances and deductions under personal assessment are greater than your total assessable income )
你应得到税务宽减而无须纳税（因为你在该课税年度符合资格选择以个人入息课税方式评税，而你享有的总免税额以及扣除额多过你的总应课税入息。 |
| 10. | In this connection , will the government inform this council of the total number of taxpayers paying salaries tax only in each of the past three financial years and , among them , the respective numbers of taxpayers whose salaries tax payment represents only five percent , 10 percent and 15 percent of their annual total assessable income less total deductions
就此，政府可否告知本会，过去3个财政年度，每年只缴纳薪俸税的纳税人总数当中所缴纳的薪俸税款只占其每年应评税入息总额减去所有税项扣除额后所得款项的5 % 10 %及15 %的人数分别为何？ |
