| 1. | Holiday economy and china ' s plan of tourism welfare
与中国旅游福利计划 |
| 2. | Since april 2003 , passage and holiday journey benefits received from employers are assessable under salaries tax
雇主提供给雇员的旅游福利或度假券自2003年4月1日后须填报为应课薪俸税入息。 |
| 3. | Employer paid an employee a sum of 10 , 000 to cover the costs of travel and exercise satisfactory control over the amount spent
雇主付予雇员10 , 000作为旅游福利而雇主对这类开支有妥善的监管制度。 |
| 4. | The full amount of benefit if the control exercised by the employer over the amount to be spent on holiday warrant or passage is relaxed ,
如雇主没有妥善监管用于旅费或旅游度假券的款项，雇主和雇员必须申报旅游福利总额为入息。 |
| 5. | The full amount of benefit if it is granted by the employer relating to holiday warrant or passage in the form of cash allowance of which the employee is not obliged to account for its disposal ,
如这项福利是以现金津贴形式发放且雇员无须报告津贴用途，雇主和雇员必须申报旅游福利总额为入息。 |
| 6. | There is an unspent amount in respect of the entitlement to the holiday warrant or passage where the employer has operated a satisfactory system of control over actual spending of the benefit granted
如雇主对旅游福利实际支出的内部监管妥善，但纳税人应得的旅费或旅游度假券多于他她的实际旅程费用。 |
| 7. | Employers will have to monitor their record keeping system so as to ensure that the taxable benefits for each individual employee can be properly reported , as from 1 april 2003 , in
雇主须检查自己的业务记录制度，以确保有足够的记录，以助计算由2003年4月1日起要课税的员工旅游福利并按税例将这类福利申报在： |
| 8. | Employers will have to monitor their record keeping system so as to ensure that the taxable benefits for each individual employee can be properly reported , as from 1 april 2003 , in form
雇主须检查自己的业务纪录制度，以确保有足够的纪录，以助计算由2003年4月1日起要课税的员工旅游福利；并按税例将这类福利申报在 |
| 9. | As from 1 april 2003 , any amount paid by an employer in connection with a holiday journey is taxable . you have to keep sufficient records to ensure that you can report such benefits on i . r . 56bs , i . r
你须保留足够的纪录，以助计算由2003年4月1日起要课税的员工旅游福利，并将这类福利按税例的需要在ir56b 、 ir56f与及ir56g内申报。 |
| 10. | The unspent amount i . e . entitlement minus incurred where the employer has operated a satisfactory system of control over actual spending of the benefit granted . in other words , where the entitlement granted passed to the employee has not been fully spent , the employer and the employee should report the amount unspent
如雇主对旅游福利实际支出的内部监管妥善，但纳税人应得的旅费或旅游度假券多于他她的实际旅程费用，雇主和雇员须填报差额即员工应得的数额减去旅费实际支出。 |
