| 1. | Only one spouse has income chargeable to salaries tax 夫妇中只有一人赚取应课薪俸税的入息。 |
| 2. | Income chargeable to salaries tax 应课薪俸税的入息 |
| 3. | Only one spouse has income chargeable to salaries tax . the spouse who has income 夫妇中只有一人赚取应课薪俸税的入息。 |
| 4. | Both husband and wife have income chargeable to salaries tax . the one who has higher income 夫妇二人均有赚取应课薪俸税的入息,其中一人赚取较高入息。 |
| 5. | Both husband and wife have income chargeable to salaries tax , and one of them is assessed at standard rate 夫妇二人均有赚取应课薪俸税的入息,其中一人按标准税率评税。 |
| 6. | Both husband and wife have income chargeable to salaries tax , and one of them is assessed at standard rate 夫妇二人均有赚取应课薪俸税的入息,其中一人按标准税率评税。 |
| 7. | Salaries tax i . e . part 4 of paper return applicable if you have any income chargeable to salaries tax during the year 即报税表的第4部适用于你在年度内有应课薪俸税的入息。 |
| 8. | Personal assessment i . e . part 6 of paper return need not select this part if you and your spouse had only income chargeable to salaries tax 即报税表的第6部如果你及你的配偶只是有应课薪俸税的入息,无须选择此部分 |
| 9. | 2 if you receive a tax return from us , you must complete and submit it in time even if you do not have any income chargeable to salaries tax 2如你收到本局发出的报税表,必须于注明的限期内提交已填妥的报税表,即使你并无应课薪俸税的入息。 |