应评税利润

• The ceiling for tax deductible charitable donations is increased to 25 % of the assessable profits
  慈善捐款的免税上限调高至应评税利润的25 % 。
• During 199899 , mr a carried on a business and his assessable profits were $ 300 , 000
  在199899年度，甲先生经营业务。其应评税利润为$ 300 , 000 。
• 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；
• Offshore profits excluded from the assessable profits or adjusted loss stated in box 1 in bir 51 52
  未被纳入第1栏所述应评税利润或经调整的亏损的海外利润
• To make the necessary adjustment . a separate computation should be prepared for each business
  你应为计算每一独资业务的应评税利润经调整亏损使用一张计算表。
• Rent of or expenses relating to premises not occupied or used for the purpose of producing the profits
  非为产生应评税利润而占用或使用楼宇的租金或有关开支；
• Hence , when employers calculate their taxable profits , they may deduct the salaries of their employees
  所以当雇主计算应评税利润时，他们可以扣除员工的工资。
• Each partner should have a share of profit if the business has overall assessable profits
  第4页所解释，如该业务整体上有应评税利润，每名合人均应获分配利润。
• A the respective amounts of taxes levied on the assessable profits and income earned in that assessment year
  一按该课税年度内赚取的应评税利润及入息徵收的税款
• Non - deductible items in computing the assessable profits deduction is specifically prohibited in respect of the following : -
  在计算应评税利润时，以下项目不得扣除：