In the circumstances , mr and mrs a should elect joint assessment under s . 10 of the inland revenue ordinance to enable the transfer of the unabsorbed allowances and or deduction of mrs a to mr a . a notice of assessment will be issued to mr a showing the aggregated net chargeable income of mr and mrs a arrived at as follows 因此甲先生和甲太太应根据税务条例第1 0 2条选择合并评税以便将甲太太剩馀的免税额和或扣除额转拨予甲先生。甲先生将获发给评税通知书载明甲先生及甲太太的合计应课税入息实额如下
For this reason , personal assessment was introduced , as a tax relief measure , to provide an opportunity for an individual who also has income from profits tax and or property tax to elect for total income assessment involving the personal allowances and progressive tax rates that otherwise apply only to salaries tax 因此，我们引入个人入息课税，为同时须要缴纳利得税及或物业税的受雇人士提供一个机会，选择合并计税，使可如薪俸税般扣除个人免税额和按累进税率计税。
