夫妇分开评税 meaning in English
separate taxation for married couples
Examples
- Separate taxation for married couples
夫妇分开评税 - Under separate assessment
如果夫妇分开评税 - Separate taxation for husband and wife is not applicable under personal assessment
夫妇分开评税并不适用于个人入息课税。 - Separate taxation for husband and wife is not applicable under personal assessment
夫妇分开评税并不适用于个人入息课税。 - In the case where separate assessments for married couples under salaries tax are allowed , there are specific provisions in the inland revenue ordinance to govern what and how personal allowances can be claimed by each spouse
现行在薪俸税下容许夫妇分开评税，是因为税务条例已订立特别条文，规定如何处理夫妇二人申索个人免税额的情况。