| 1. | Any proposal for a negative income tax must have at least three elements-an income floor, a marginal tax rate, and a cutoff point . 负所得税的任何方案必须至少包括3个方面:最低收入,边际税率及中断点。 |
| 2. | Highest marginal rate of salaries tax 薪俸税最高边际税率 |
| 3. | Reduction of the marginal tax rate 减低薪俸税的边际税率 |
| 4. | To revert the marginal tax rates and tax bands to their 2002 - 03 levels -把边际税率及税阶回复至2002 - 03年度水平 |
| 5. | Restore marginal tax rates and tax bands to the levels before the concessions made in 1998 - 99 -边际税率及税阶回复至1998 - 99年宽减前的水平 |
| 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. | It is estimated that the proposal to reduce the marginal tax rates will cost the government 1 . 5 billion in a full year 减低薪俸税边际税率的建议预计会令政府每年减少15亿元的税收。 |
| 8. | To lower the marginal rates of salaries tax while observing the principle of affordability and preserving our tax base 在维持能者多付及不收窄税基的大前提下,减低薪俸税边际税率。 |
| 9. | Also , the marginal tax system will be adopted for private cars and van - type light goods vehicles not exceeding 1 . 9 tonnes 另外,建议就私家车及总重不超过1 . 9公吨的客货车的税制将采用边际税率。 |
| 10. | If the budget proposal is enacted by the legislation council , the new marginal tax rate will be effective from the year of assessment 2006 07 如果建议获立法会通过,新的边际税率会在2006 07课税年度生效。 |