Contributions by employees to the company s recognized occupational retirement schememandatory provident fund scheme are deducted from their monthly salaries . should the gross income or the net amount paid be reported in the form ir56b 雇主支付月薪时，会扣除雇员参与公司认可职业退休计划或强制性公积金计划的供款，在ir56b表格中应填报入息的总额还是实额？
Contributions by employees to the company s recognized occupational retirement schememandatory provident fund scheme are deducted from their monthly salaries . should the gross income or the net amount paid be reported in the form ir56b 雇主支付月薪时，会扣除雇员参与公司认可职业退休计划或强制性公积金计划的供款，在ir56b表格中应填报入息的总额还是实额？
It is for this reason that the inland revenue ordinance allows only married couples to elect to be jointly assessed , whereby the two individuals net chargeable income is aggregated and a single assessment is raised as if they are a single taxpayer 因此，税务条例只容许夫妇选择合并评税。在合并评税的情况下，税务局会把两人的合计入息实额，当作单一纳税人的入息来评税。
If you have already received your salaries tax assessment , you may apply for the holding over of the whole or a part of the pst for year of assessment 2007 08 . to do so , you have to submit an application in writing , stating your actual income for the period from 1 april to 15 october 2007 如你己收到薪俸税评税通知书，你可以书面陈述你由2007年4月1日至10月15日的应课税入息实额，并申请暂缓缴交暂缴税。
The net chargeable income of the person for the year of assessment for which provisional tax was charged is , or is likely to be , less than 90 % of the net chargeable income for the preceding year or of the estimated sum in respect of which the person is liable to pay provisional tax . please refer to 在暂缴税课税年度的应课税入息实额，是少于或可能会少于前一年度的应课税入息实额的90 % ，或者是少于或可能会少于暂缴税课税年度估计入息的90 % 。请参阅
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
The deduction is deemed to have been allowed to mr a . the unallowed portion of home loan interest will not be carried forward to future years of assessment . mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income ( albeit exempt from tax ) and his deduction status . - - - - sections 12b ( 1 ) ( a ) and 26e ( 5 ) ( a ) 他会获税务局局长通知在计算其应课税入息实额时已作出居所贷款利息扣除（虽然他在该年度毋须缴税） ，以及他可享有该项扣除的剩馀年数- -第12b ( 1 ) ( a )和26e ( 5 ) ( a )条。
It has been reported that although the salaries of civil servants have been reduced as from 1 october this year , the inland revenue department points out that according to the inland revenue ordinance cap . 112 , employees who have their salaries reduced have to pay their provisional salaries tax for the current year of assessment by reference to the net chargeable amount and rates specified for the preceding year of assessment ; thus , the amount of provisional salaries tax payable by civil servants who have their salaries reduced cannot be lowered 据报，虽然公务员自本年10月1日起开始减薪，但税务局却指出，根据税务条例第112章，被减薪的雇员须根据被减薪之前一个课税年度的应课税实额及税率缴付其本课年度的暂缴薪俸税，因此减薪公务员的本课税年度暂缴薪俸税的款额不能降低。
The deduction is deemed to have been allowed to mr a . the unallowed portion of home loan interest will not be carried forward to future years of assessment . mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income albeit exempt from tax and his deduction status . - sections 12b and 26e 他会获税务局局长通知在计算其应课税入息实额时已作出居所贷款利息扣除虽然他在该年度毋须缴税以及他可享有该项扣除的剩馀年数-第12b 1 a和26e 5 a条。
