Net chargeable income , i . e . assessable income after deductions and allowances , is charged at progressive rates as tabulated below 应课税入息实额，即应评税入息减去扣除及免税额，须按下列累进税率计税。
The couple may elect joint assessment so that the relevant home loan interest would be deductible from their aggregate assessable income 他们可以申请合并评税这样该居所贷款利息将会从他们的合计应评税入息中扣除。
The couple may elect joint assessment so that the relevant home loan interest would be deductible from their aggregate assessable income ，他们可以申请合并评税，这样，该居所贷款利息将会从他们的合计应评税入息中扣除。
Donations to charities exempt from tax may be tax deductible , up to a limit of a taxpayer s assessable income or assessable profits or total income 捐款予免税慈善团体可获税项扣减，上限为应评税入息或利润或入息总额的10 % 。
This ordinance gave effect to the proposal in the 2001 - 02 budget to increase the maximum amount of the expenses of self - education deductible from assessable income from 30 , 000 to 40 , 000 本条例是为施行2001至02年度政府财政预算案的建议，把可从应评税入息中扣除的个人进修开支的最高额，由30 , 000元调高至40 , 000元。
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 % 。
Be regarded as having been allowed the deduction if his assessable income is less than his personal allowances ( that is , he is exempt from tax even if the interest deduction is not granted ) and his home loan interest is not transferred to the spouse 任何人士的应评税入息如少于他的个人免税额（即纵使没有获利息扣除，他仍毋须缴税） ，而他所缴付的利息亦没有转拨给其配偶，则他将不会被视为已获利息扣除。
A person , who has claimed for the deduction , will not be regarded as having been allowed the deduction if his assessable income is less than his personal allowances that is , he is exempt from tax even if the interest deduction is not granted and his home loan interest is not transferred to the spouse 任何人士的应评税入息如少于他的个人免税额即纵使没有获利息扣除他仍毋须缴税而他所缴付的利息亦没有转拨给其配偶，则他将不会被视为已获利息扣除。
