From year 199899 onwards , home loan interest paid is deductible from a person s assessable income under salaries tax or from a person s total income under personal assessment 由199899年度开始，任何人士所缴付的居所贷款利息，可从应课薪俸税入息或个人入息课税入息总额中扣除。
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 税款是按应课税入息减去各项扣除和免税额后，以累进方式计算，但缴税总额不会超过应评税收入的16 % 。
Where a husband and wife both have assessable income chargeable to salaries tax and one of them has income less than the total of allowable home loan interest and personal allowances , that is , 若夫妇均有应课薪俸税入息而其中一方的入息低于其可容许扣除的居所贷款利息与个人免税额的总和即
Where a husband and wife both have assessable income chargeable to salaries tax and one of them has income less than the total of allowable home loan interest and personal allowances , ( that is , 若夫妇均有应课薪俸税入息，而其中一方的入息低于其可容许扣除的居所贷款利息与个人免税额的总和（即
If , however , the reimbursement of $ 18 , 000 was included in the employer s tax return as her assessable income for 200001 , she may claim $ 30 , 000 as deduction in her 200001 tax return 如果王女士的雇主在填报雇员入息时将发还的18 , 000元学费当为她的入息呈报，则她可在其200001报税表上申请扣除30 , 000元。
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 % 。
Treat the whole amount of such payment as his assessable income for year of assessment 2006 07 , being the year he was entitled to claim the payment pursuant to his employers resolution of 30 . 6 . 2006 , or 将该笔款项全数纳入为200607年度的应课税入息。由于雇主2006年6月30日的议决，李先生对该笔款项的申索权在200607年度或
A under the inland revenue ordinance cap . 112 , a taxpayer may claim a deduction from his assessable income in respect of his contributions to a mandatory provident fund scheme mpfs or recognized occupational retirement scheme rors 一根据税务条例第112章，纳税人可申索在其应课税入息中，扣除强制性公积金强积金计划或认可职业退休计划的供款。
