You are chargeable to profits tax on the assessable profits of your sole proprietorship or partnership business 你须就独资业务或合业务赚得的应评税利润课缴利得税。
The allocation of assessable profits or adjusted loss among partners should be entered in box 1 . 2 in ir 52s 须在ir表格第52s号第1 . 2栏填报所占应评税利润经调整的亏损。
To make the necessary adjustments to the amount of net profits per accounts to arrive at the amount of assessable profits ，根据帐目所示的纯利加以调整计算出应评税利润。
In general , all business expenses incurred in the production of assessable profits are fully deductible 一般来说，在产生应评税利润时招致的营业开支，都可以全数扣除。本港的
Peter , single , had assessable profits from his sole - proprietorship business amounting to 280 , 000 for the year of assessment 2005 06 该业务在2005 06课税年度的应评税利润是280 , 000 。
A tax computation with supporting schedules showing how the amount of assessable profits or adjusted loss has been arrived at 说明如何算出应评税利润或经调整的亏损的计算表与有关附表
The followings are special provisions made in the i . r . o . for ascertaining assessable profits of some particular trades and businesses : - 以下是有关确定个别特别行业或业务应评税利润的特殊条文：
A tax computation with supporting schedules showing how the amount of assessable profits ( or adjusted loss ) has been arrived at ; and 说明如何算出应评税利润（或经调整的亏损）的计算表与有关附表；以及
Includes information on what constitutes assessable profits , basis period , exemption and deductions . can i pay less tax by electing personal assessment 资料包括甚么是应评税利润评税基期豁免及扣除项目。
