| 1. | For salaries tax , tax is calculated at progressive rates by reference to the aggregate income from all employments ; and
薪俸税是将所有来自工作的收入合并计算；而 |
| 2. | For salaries tax , tax is calculated at progressive rates by reference to the aggregated income from all employments ; and
计算薪俸税是必须将所有来自工作的收入合并；而 |
| 3. | This is because under personal assessment , tax is calculated at progressive tax rates on the aggregated income from all sources
因为按个人入息课税方式计税须将全部收入合并并以累进税率计算税款。 |
| 4. | For tax under personal assessment , tax is calculated at progressive rates by reference to the aggregate income from all sources which include employment , property and business
个人入息课税是将所有应课税收入合并计算，包括来自工作的收入、租金收入与及从经营业务而赚取的利润。 |
| 5. | For tax under personal assessment , tax is calculated at progressive rates by reference to the aggregated income from all sources which may include employment , property and business
计算个人入息税是必须将所有应课税收入合并，其中可包括有来自工作的收入、租金收入与及从经营业务而赚取的利润。 |
| 6. | In a joint assessment , even if only the husband or the wife is eligible to claim the home loan mortgage interest deduction as an individual taxpayer , the deduction will be made against the aggregated income of the couple
如夫妇选择了合并评税，即使只是丈夫或妻子有资格以个别人士身分申索扣除居所贷款利息，有关利息亦会从夫妇二人的合计入息中扣除。 |
| 7. | Had the defendant succeeded in his claim , the total aggregate income of his and his spouse s for the year of assessment 2000 2001 would have been completely offset by the loss incurred . the resultant total tax that would have been undercharged was 109 , 140
假若被告申索成功，则被告及其配偶在二二一课税年度的合并入息将会被该亏损全数抵销，其涉及的少徵收税款为109 , 140元。 |
| 8. | Under personal assessment , tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple , if married from all sources . from this total income , business losses , approved charitable donations , interest payments on money borrowed for purpose of producing property income , personal allowances and concessionary deductions may be allowed . tax is then charged on the balance at progressive tax rates similar to those used for salaries tax
以个人入息课税方法计税，必须将个人如已婚，则将夫妇两人的所有收入合并，再减去业务上的亏损认可慈善捐款为赚取物业收入而借款所须支付的利息个人免税额以及各项特惠免税额后，按薪俸税的累进税率计算应缴税款。 |
