| 1. | Lcq17 : tax allowances for dependent family members
立法会十七题：供养家属免税项目 |
| 2. | Moreover , it is doubtful whether the introduction of a maintenance allowance would be effective in encouraging the making of maintenance payments
其次，设立该免税项目能否有效地鼓励离婚人士支付赡养费，实成疑问。 |
| 3. | Forget to complete the appendix to inform the change of personal particulars or supply details of exemption claim . fail to sign the completed tax return or appendix
忘记填写附录提供个人资料变更或申请免税项目的详情；没有签署填妥报税表或附录。 |
| 4. | We consider that introducing a tax allowance specifically for maintenance payments on top of the various existing tax allowances will amount to double benefit for a concerned taxpayer
在现有的免税项目外特别为赡养费开支设立免税项目，会等于提供双重福利。 |
| 5. | Only report rental income from solely owned properties in part 3 and should not claim management fees , government rent and decoration expenses which are not tax deductible
报税表的第3部只供填报个人全权拥有物业的租金入息。管理费、政府地租和装修费等非免税项目不可获得扣除，所以不用申请。 |
| 6. | Provisional salaries tax for a year is based on the income less allowances of the preceding year unless there was no income of a full year in the preceding year in which event the provisional charge is based on the estimated income for the full year less allowances of the year of assessment itself
暂缴薪俸税是根据上一年入息减去免税项目后计算，如上一年度并非全年有入息，暂缴税则根据该课税年度全年的估计入息减去免税项目后计算。 |
| 7. | Based on the national taxation regulation , besides social insurance and housing fund within the limitation ( three times of social average salary ) , any other benefit and housing fund beyond the limitation to the employees must be taxed as individual income and the beneficiary needs to pay the tax accordingly
根据国家税务政策，除社会保险、上限以内的公积金及其他特别规定的可免税项目外，其他所有员工福利必须计税并从工资中做为个人所得税代扣。 |
| 8. | A under the inland revenue ordinance , salaries tax payers may claim various tax allowances for dependent family members , including the married person s allowance , child allowance , dependent parent allowance , dependent grandparent allowance , dependent brother allowance and dependent sister allowance , to alleviate the burden of supporting their dependent family members
一在税务条例下，缴纳薪俸税人士可以因为供养依赖他她的家属而申索多个免税项目，包括已婚人士免税额子女免税额供养父母免税额供养祖父母免税额及供养兄弟姊妹免税额，以减轻纳税人供养依赖他她的家属的负担。 |
