shall not be limited by reference to the amount of administrative or other costs incurred or likely to be incurred in relation to the application, service or facility, or other matter, to which such fee relates.

在厘定时无须受就或相当可能就该项收费的申请、服务或设施或其他事宜而招致 的行政费用或其他费用的款额所限制。

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

http://www.legislation.gov.hk/eng/index.htm 18.07.2011

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 actual out-of-pocket expenses necessarily incurred by the creditors' committee subject to the approval of the trustee.

债权人委员会在有需要的情况下招致的实际现金付款开支，但该等开支须获受托人核 准。

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

Please give the amount of debt(s), what they relate to and when they were incurred.

请说明债项款额，与之有关的事及何时招致该等债项款额。

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

http://www.legislation.gov.hk/eng/index.htm 05.07.2011

and the term "losses" means all non- operating expenditures incurred by taxpayers in the course of production and business.

所说的 损失，是指纳税义务人在生产、经营过程中发生的各项营业外支出。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

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http://www.fdi.gov.cn/index.htm 17.05.2011

It shall be liable for any loss incurred unless the loss is caused by force majeure.

但是，因不可抗力造成的损失除外。

© 中国投资指南

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

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

may pay from the Fund the expenses incurred in disposing of the property.

可从基金中支付因处置该等财产而招致的开支。

http://www.legislation.gov.hk/eng/index.htm 25.09.2011

http://www.legislation.gov.hk/eng/index.htm 25.09.2011

Any bidder involved in malicious collusion shall pay expenses for auctioning the ship and compensate losses incurred.

参与恶意串通的竞买人应当承担拍卖船舶费用并赔偿有关损失。

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

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

an undertaking to pay on demand all expenses incurred by the bailiff or his substitute in respect of the service of the writ,

承诺在有要求提出时支付执达主任或其替代人就送达令状而招致的所有开支的承诺 书，

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

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

capital expenditure incurred by a person to enable a building or structure to be first used substantially by the person for the production of profits in respect of which the person is chargeable to tax under this Part;

不适用于任何人为使任何建筑物或构筑物能够首次由该人实质上用作产生该人根据本部应课税的利润而招致的资本开支；

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

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

any consumption incurred from the increase of materials because the quality or specification of any import bonded material or finished product fails to comply with the requirements of the contract;

因进口保税料件和出口成品的品质、规格不符合合同要求，造成用料量增加的损耗；

© 中国投资指南

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

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

any other expenses incurred in connection therewith; and

任何其他与此有关而招致的支出；及

http://www.legislation.gov.hk/eng/index.htm 22.09.2011

http://www.legislation.gov.hk/eng/index.htm 22.09.2011

if the parties do not agree on the liability for and quantum of costs of taxation incurred after the expiry of the period, only accept the offer with the leave of the Court.

(如各方没有就在该限期届满后招致的讼费评定的讼费的法律责任及金额达成协议)仅可 在法庭许可下，接受该提议。

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

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

Entertainment expenses incurred by enterprises in connection with production and business operations shall, when supported by authentic records or invoices and vouchers, be permitted to be itemized as expenses subject to the following limits:

企业发生与生产、经营有关的交际应酬费，应当有确实的记录或者单据，分别在下列限度内准予作为费用列支：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

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http://www.fdi.gov.cn/index.htm 27.05.2011

If the maritime court orders to stop the auction of the ship, expenses incurred for auctioning the ship shall be paid by the maritime claimant.

海事法院裁定终止拍卖船舶的，为准备拍卖船舶所发生的费用由海事请求人承担。

© 中国投资指南

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

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