| 1. | The premiums are regarded as private expenses or capital expenditure
该等保费须视作私人开支或资本性开支。 |
| 2. | The premiums are regarded as private expenses or capital expenditure
该等保费须视作私人开支或资本性开支。 |
| 3. | 3 all admission fee about 0 - 35 and all other private expenses , tips to guides , drivers and tour directors
团费不含：门票大约0 - 35餐饮和小费。 |
| 4. | Domestic or private expenses and any sums not expended for the purpose of producing the profits
家庭或私人开支及任何非为产生应评税利润而花费的款项； |
| 5. | A sole proprietor or partner is not an employee . the premiums are regarded as private expenses
独资经营者或合人并不是雇员，所付的保费当视作私人开支。 |
| 6. | A sole proprietor or partner is not an employee . the premiums are regarded as private expenses . the proceeds are not taxable
独资经营者或合人并不是雇员，所付的保费当视作私人开支。 |
| 7. | However , the son s airfare was a private expense of employee a . the reimbursement should be taxable as a perquisite
不过，该名儿子的机票乃属雇员a的私人开支，获发还的款项须视为额外赏赐而予以课税。 |
| 8. | The products include commercial computer software that has been developed entirely at private expense and is regularly used for non - governmental purposes and licensed to the public
产品包括完全由私人经费开发、通常为非政府目的使用并许可给公众的商用计算机软件。 |
| 9. | Medical expenses paid to doctor and hospital , private expenses paid by the residential care home on their resident s behalf and then recovered from any person such as personal expenditure needs are not deductible . an alternative to the granting of dependent parent grandparent allowance
支付予医生或医院的医药费由安老院代该名住宿者支付并获得付还的私人费用例如一些按个别人士的需要而支付的费用，不可扣除。 |
| 10. | M ltd . will not be run in accordance with the service company " type ii " arrangement as described in the departmental interpretation practice note no . 24 and no private expenses of the partners or their spouses of the three professional practices shall be charged in the accounts of m ltd
M有限公司不会被界定为香港税务条例释义及执行指引第24号所述的“第二类”服务公司。而该3家专业事务所的合人或其配偶的私人开支，都不可记入m有限公司的帐目内。 |
