single tenement meaning in Chinese
单一物业单位
Examples
- B to remove the requirement that a car parking space must be valued together with the dwelling concerned as a single tenement in order to qualify for the mortgage loan interest deduction
B删除一项为扣除按揭贷款利息而须符合的规定，即泊车处必须与有关住宅作为单一物业单位一并估价 - Prior to the enactment of the inland revenue amendment ordinance 2004 on 25 june 2004 , home loan interest paid for the acquisition of car parking space is deductible only if the car parking space is valued together with the dwelling acquired as a single tenement under the rating ordinance
在2004年税务修订条例于2004年6月25日生效前，只有购买可和住宅一起根据差饷条例作为单一物业一并估价的车位所招致的利息，始可获扣除。 - Prior to the enactment of the inland revenue amendment ordinance 2004 on 25 june 2004 , home loan interest paid for the acquisition of car parking space is deductible only if the car parking space is valued together with the dwelling acquired as a single tenement under the rating ordinance
在《 2004年税务（修订）条例》于2004年6月25日生效前，只有购买可和住宅一起根据《差饷条例》作为单一物业一并估价的车位所招致的利息，始可获扣除。 - These include proposals to bring claims relating exclusively to examination fees for qualifying courses within the scope of self - education expenses under the salaries tax ; to remove the mandatory requirement that a car parking space must be valued together with the dwelling concerned as a single tenement in order to qualify for the home loan interest deduction under the salaries tax , so long as it is financed by the same home loan ; and to empower the board of review to extend the time for lodging notice of appeal in respect of assessments to additional tax .
这些修订包括薪俸税下，个人进修开支扣除额范围应包括纳税人纯粹申领为取得资格而参加考试所支付的考试费用不包括课程费用删除一项在薪俸税下为扣除按揭贷款利息，利用同一项居所贷款购买的泊车处可获优惠的规定即必须和有关居所作为单一物业一并估价的强制性规定及授权税务上诉委员会可延长就补加税发出上诉通知的时间。