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税款豁免[1997课税年度]令

发布时间: 2021-02-15

税款豁免[1997课税年度]令 

香港                                     1999.3.10

  第112X章 赋权条文
  (第112章第87条)
  [1999年3月10日]
  (本为1999年第62号法律公告)

  第112X章 第1条 (已失时效而略去)
  (已失时效而略去)

  第112X章 第2条 释义
  在本命令中─
  “适当份额”(appropriate proportion) 就任何已与配偶根据本条例第41(1A)条就1997课税年度选择根据本条例第VII部接受评税的人而言,指在该年度根据本条例第43条应向该人及其配偶征收的税项款额中,根据本条例第43条应向该人征收的部分所占的份额;
  “1997课税年度”(1997 tax year) 指在1997年4月1日开始的课税年度。

  第112X章 第3条 税款的豁免
  (1)除第(2)款另有规定外,凡在1997课税年度根据本条例第II、III或IV部应向任何人征收税项,该人须获豁免缴付税款,款额相等于应如此向他征收的税项款额的10%。
  (2)凡在1997课税年度根据本条例第VII部应向任何人征收税项,该人须获豁免缴付税款,而─
  (a)除(b)段另有规定外,所豁免款额相等于在该年度根据本条例第43条应向该人征收的税项款额的10%;或
  (b)如该人与其配偶根据本条例第41(1A)条就该年度选择根据本条例第VII部接受评税,所豁免款额相等于在该年度根据本条例第43条应向该人及其配偶征收的税项款额的10%中的适当份额。

  【英文全文】
  Cap 112X Empowering section
  (Cap 112, section 87)
  [10 March 1999]
  (L.N. 62 of 1999)

  Cap 112X s 1 (Omitted as spent)
  (Omitted as spent)

  Cap 112X s 2 Interpretation
  In this Order-
  "appropriate proportion" (适当份额), in relation to a person who has together with his or her spouse elected under section 41(1A) of the Ordinance to be assessed under Part VII of the Ordinance for the 1997 tax year, means the proportion in which the amount of the tax chargeable on the person and his or her spouse under section 43 of the Ordinance for that tax year is chargeable on the person under that section 43;
  "1997 tax year" (1997课税年度) means the year of assessment commencing on 1 April 1997.

  Cap 112X s 3 Exemption from tax
  (1) Subject to subsection (2), any person who is chargeable to tax under Part II, III or IV of the Ordinance for the 1997 tax year shall be exempt from the payment of an amount equivalent to 10% of the amount of the tax to which he is so chargeable.
  (2) Any person who is chargeable to tax under Part VII of the Ordinance for the 1997 tax year shall be exempt from the payment of an amount equivalent to-
  (a) subject to paragraph (b), 10% of the amount of the tax chargeable on the person under section 43 of the Ordinance for that tax year; or
  (b) where the person and his or her spouse have elected under section 41(1A) of the Ordinance to be assessed under Part VII of the Ordinance for that tax year, the appropriate proportion of 10% of the amount of the tax chargeable on the person and his or her spouse under section 43 of the Ordinance for that tax year.

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