preceding year of assessment meaning in English
上一课税年度
Examples
- Preceding year of assessment
上一课税年度 - A section 63c of the inland revenue ordinance cap . 112 the ordinance provides that provisional salaries tax for a taxpayer for a year of assessment should be assessed by reference to the taxpayer s income for the preceding year of assessment
一税务条例第112章条例第63c条订明税务局人员须按纳税人在上一个课税年度的入息，暂行评定他在该课税年度应缴纳的暂缴薪俸税税款数额。 - You had income from employment , rental income from solely owned property and or business income from sole proprietorship business for the preceding year of assessment , and you have not given any notification to the department regarding the permanent cessation of such income source
你在上一个课税年度曾有薪俸入息拥有全权物业的出租收入或独资经营业务的营业收入，而未有通知本局已永久停止收取上述收入。 - You had income from employment , rental income from solely owned property and or business income from sole proprietorship business for the preceding year of assessment , and you have not given any notification to the department regarding the permanent cessation of such income source ( s )
你在上一个课税年度曾有薪俸入息、拥有全权物业的出租收入或独资经营业务的营业收入，而未有通知本局已永久停止收取上述收入。 - 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。