separate assessment meaning in Chinese
夫妇分别评税
Examples
- Under separate assessment
如果夫妇分开评税 - 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。 - Separate assessments for married couples are not allowed under personal assessment because there is scope for abuse . for example , the couple may transfer income and assets between them in order to benefit from the personal allowances and deductions and the progressive rates available under personal assessment
个人入息课税不容许夫妇分开评税，是因为容易引致避税问题，例如夫妇可透过二人间的收入和财产转移，从个人入息课税扣除个人免税额扣除额和按累进税率的计算方法中得益。 - Separate assessment of small - , medium - and large - sized cells showed that as the cell size decreased from large to small , percentages of cycling cells , starved cells and confluent cells in g0 + g1 and g0 alone increased remarkably , percentages of aphidicolin treatment cells in g0 increased obviously
对于小的，中等的，大的细胞分别检测时发现随着细胞体积的由大到小，正常对照组、饥饿处理组及汇合处理组的细胞处于g0期及g0期+ g1期的百分率显著升高，艾菲地可宁处理组细胞处于g0期的百分率明显升高。