For the years of assessment 1973/74 to 1977/78 inclusive

1973/74至1977/78期间的各个课税年度 (包括首尾两个课税年度在内）

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

the amount of any outgoings and expenses deductible under this Part to the extent to which they are incurred during the basis period for that year of assessment by the person in the production of the normal trading receipts; and

在根据本部可扣除的支出及开支额中，该人在该课税年度的评税基期内为产生该一般营业收入而招致的支出及开支额；及

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

the grandparent resides, otherwise than for full valuable consideration, with that person and his or her spouse for a continuous period of not less than 6 months in the year of assessment; or

该名祖父母或外祖父母在该课税年度至少连续6个月与该人及其配偶同住而无须付 出十足有值代价；或

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

The time and manner in which an election or the withdrawal of an election for joint assessment is to be made

选择合并评税或撤回合并评税选择的时间及方式

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

The competent administrative authorities under the State Council shall take the control of dust pollution as part of the ground for assessment of a city's comprehensive control of its environment.

国务院有关行政主管部门应当将城市扬尘污染的控制状况作为城市环境综合整治考核的依据之一。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Providing any false information and materials to the assets assessment institution, or conniving with the assets assessment institution to cheat and cause the assessment result inconsistent with the facts; or

向资产评估机构提供虚假情况和资料，或者与资产评估机构串通作弊导致评估结果失实的；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 20.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 20.06.2011

Whether the assessment procedures comply with the relevant assessment rules or not.

评估程序是否符合相关评估准则的规定。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 20.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 20.06.2011

the assessment of the value of the defendant's proceeds of drug trafficking.

对被告人的贩毒收益的价值的评计。

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

the opinions of examination and approval issued by the environmental protection administrative department to the environmental impact assessment documents;

环保部门出具的环境影响评价文件的审批意见；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 20.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 20.06.2011

The number of experts in the bid assessment expert database shall be more than 800;

评标专家库专家人数在800人以上；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 20.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 20.06.2011

by reason only that the person made contributions to the maintenance and education of the child during the year of assessment; or

仅由于该人在该课税年度内对该名子女的供养及教育曾作出贡献；或

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

For the years of assessment 1998/99 to 2002/03 inclusive

1998/99至2002/03期间的各个课税年度(包括首尾两个课税年度在内）

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

The relevant state-owned assets of an enterprise may not be subject to assets assessment under any of the following circumstances:

企业有下列行为之一的，可以不对相关国有资产进行评估：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 20.06.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 20.06.2011

The amendments made by 12 of 2004 to this subsection apply in relation to the year of assessment 2004/05 and to all subsequent years of assessment.

2004年第12号对本款作出的修订就2004/05课税年度及其后的所有课税年度而适用。

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

"unabsorbed loss in respect of the normal trading receipts" (关乎一般营业收入的未吸纳亏损) in relation to any person for any year of assessment, means the loss ascertained by-

“关乎一般营业收入的未吸纳亏损”(unabsorbed loss in respect of the normal trading receipts) 就任何课税年度而对任何人而言，指按以下方式确定的亏损─

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011