" chargeable to tax " means an employee who receives an annual remuneration ( including salary , commission , bonus , perquisites , etc . ) in excess of the basic personal allowance in that year 可課稅一詞,指某員工的年薪(包括薪俸、傭金、花紅、額外賞賜等等)超過(guò)該年度的基本個(gè)人免稅額。
基本: basic; fundamental個(gè)人: individual; personal免稅: free of duty; exemption from ...額: forehead個(gè)人免稅額: personal allowance; personal exemptions個(gè)人免稅: personal exemption基本免稅額: basic allowance; basic exemption計(jì)算所得稅時(shí)的個(gè)人免稅額: personal allowance傷殘受養(yǎng)人免稅額: disabled dependant allowance基本個(gè)人計(jì)算機(jī): basic personal computer非居民個(gè)人免稅: personal exemptions for non-resident配偶基本免稅額: spousal amount免稅額: amount of tax exemption; tax allowance; tax exclusion; zero bracket amount個(gè)人所得稅的免稅額: personal income tax exemption分類(lèi)所得稅的基本免稅額: basic exemption for the classified income tax盲人免稅: exemption for blind標(biāo)準(zhǔn)免稅額: standard amount初期免稅額: initial allowance單親免稅額: single parent allowance額外免稅額: additional allowance法定免稅額: statutory tax-free allowance耗損免稅額: wear and tear allowance劃一免稅額: flat rate allowance減扣免稅額: abatement of tax減免稅額: less tax paid; tax deduction