应课税利润 meaning in English
chargeable profit
taxable profit
Examples
- In computing penalties , where part 5 of b . i . r . 60 is left blank resulting in omissions , the amount of the ultimately assessed profits will be taken to be the amount of profits undercharged
在评定罚款时，如果你没有填写第5部于是可当你漏报资料，本局会将最后评定的应课税利润全数当作漏报的利润来计算你的罚款。 - It is important to note that if a business commences or recommences to earn assessable profits before the set - off of any loss brought forward , the business must inform ird in writing within 4 months after the end of the basis period the accounting period for that year of assessment
请注意，若业务开始或重新开始赚取应课税利润未扣减承前亏损，公司须于有关课税年度的评税基期会计基期结束后四个月内书面通知本局。 - It is important to note that if a business commences or recommences to earn assessable profits ( before the set - off of any loss brought forward ) , the business must inform ird in writing within 4 months after the end of the basis period ( the accounting period ) for that year of assessment
请注意，若业务开始或重新开始赚取应课税利润(未扣减承前亏损) ，公司须于有关课税年度的评税基期(会计基期)结束后四个月内书面通知本局。 - If the letting income is chargeable to profits tax or the property is used for producing chargeable profits , exemption from property tax under section 5 of the inland revenue ordinance can be claimed in part 5 of the return b . i . r . 58 . in any event , part 4 must also be completed , otherwise the assessor may raise queries
按税务条例第5 2 a条，如租金收入是应课税利润的一部分，又或者因为该物业是用作产生应课税利润的业务场地，而可获豁免物业税，你可在b . i . r .表格第58号的第5部分提出申请豁免物业税。