D the respective amounts of protective assessments made in respect of cases under investigation by field audit and investigation officers are : tax type hk in million 二按估计可在2000 - 01课税年度内赚取的应评税利润及入息徵收的暂缴税款分别为：
B the respective amounts of provisional profits and salaries taxes levied on the assessable profits and income estimated to be earned in the following assessment year 二按估计可在下一课税年度内赚取的应评税利润及入息徵收的暂缴薪俸税及利得税
The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c of the iro 根据税务条例第19c 4条，合业务在合并前蒙受的税务损失，可以用来抵消cd的应评税利润。
For businesses which commence after 1 april 1974 , the aim is to ensure that profits not less than the total profits made over the life of the business are assessed 如公司在1974年4月1日后开始营业，应评税利润不应少于该业务营运期间获得的总利润。
The tax loss of x ltd . is and continues to be available for setoff against future profits of the company , if any , under section 19c ( 4 ) of the iro 根据《税务条例》第19c ( 4 )条， x有限公司的税项亏损，可用作抵销该公司日后的应评税利润（如有的话） 。
The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c ( 4 ) of the iro 根据《税务条例》第19c ( 4 )条，合业务在合并前蒙受的税务损失，可以用来抵消cd的应评税利润。
The " assessable profits " are the net profits for the basis period , arising in or derived from hong kong and calculated in accordance with the inland revenue ordinance 应评税利润是在评税基期内在本港赚取的纯利，并根据税务条例的规定而调整后所计算出的应课税利润。
