"salary" (薪金) means the salary attached to an established office or, where provision is made for taking service in a non-established office into account as pensionable service, the salary attached to that office;

“薪金”（salary）指就设定职位所支付的薪金，如有条文规定须将担任非设定职位的服务期计为可供计算退休金的服务期，则指就该非设定职位所支付的薪金。

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http://www.legislation.gov.hk/eng/index.htm 31.08.2011

the salary of an officer's substantive appointment or appointments, including personal allowances in the nature of salary; and

任何人员的一个或多于一个实任职位的薪金，包括具薪金性质的个人津贴；及

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

deciding on the salary, award and punishment of the employees of the futures exchange;

决定期货交易所员工的工资和奖惩；

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A period during which a non-pensionable officer is absent from duty without salary shall not be regarded as constituting a break in service.

非可享退休金人员的无薪缺勤期间，不得视为构成服务期的中断。

http://www.legislation.gov.hk/eng/index.htm 04.09.2011

http://www.legislation.gov.hk/eng/index.htm 04.09.2011

The Legislative Council may by resolution declare a special addition to salary to be pensionable as a special allowance for the purposes of this Ordinance.

立法会可藉决议宣布，为施行本条例，特别附加于薪金的款额作为可供计算退休金的特别津贴。

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http://www.legislation.gov.hk/eng/index.htm 31.08.2011

This officer receives an increment of salary when aged 39 next birthday, when his wife's age is 35 next birthday.

该人员在下一个生日岁数为39时获一增薪点，当时其妻子下一个生日的岁数为35。

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http://www.legislation.gov.hk/eng/index.htm 31.08.2011

The salary and stipend of the employees who work in the enterprises with foreign investment or branches of foreign enterprises located in our country are paid by both enterprises with foreign investment and foreign enterprises and enterprises abroad.

一些地区询问，部分外商投资企业和我国境内的外国企业机构场所的雇员取得的工资、 薪金，既有该外商投资企业和外国企业支付的，也有境外企业支付的。

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If any question arises as to whether any salary is according to a scale of pay operative in Hong Kong in consequence of the Salaries Revision, 1947, the decision thereon of the Chief Executive shall be final.

凡关于任何薪金是否按照1947年薪酬调整后在香港施行的薪级表的问题，行政长官的决定乃为最后决定。

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http://www.legislation.gov.hk/eng/index.htm 31.08.2011

The tax payable on income from wages and salaries for specified trades may be computed on an annual basis and paid in advance in monthly installments, and specific measures therefore shall be formulated by the State Council.

特定行业的工资、薪金所得应纳的税款，可以实行 按年计算、分月预缴的方式计征，具体办法由国务院规定。

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The amount of salaries tax so charged shall not exceed the amount which would have been chargeable had the standard rate been charged on the whole of-

如此征收的薪俸税，其款额不得超出若按标准税率就以下款项的全数而可予征收者一

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

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

The contractual joint venture should be operated by the two parties jointly. The managerial personnel and its salaries are decided by the board of directors.

合作企业由双方共同经营，人员和薪金由董事会决定。

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any tax paid or payable under this Ordinance other than salaries tax paid in respect of employees' remuneration;

根据本条例已缴付或须缴付的任何税款，但就雇员薪酬而已缴付的薪俸税除外；

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

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

is not in practice as a solicitor either on his own account or as a partner or salaried employee in a firm of solicitors practising in Hong Kong; and

该人并非独自执业为律师，亦非以某间在香港执业的律师行的合伙人或受薪雇员的身分而执业为律师；及

http://www.legislation.gov.hk/eng/index.htm 10/10/2011

http://www.legislation.gov.hk/eng/index.htm 10/10/2011

TRANSITIONAL PROVISIONS RELATING TO PROVISIONAL SALARIES TAX IN RESPECT OF THE YEAR OF ASSESSMENT 2001/02

关于2001/02课税年度暂缴薪俸税的过渡性条文

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

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

Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies Concerning the Standards for the Deduction of Fees from the Income from Wages and Salaries Subject to Individual Income Tax

财政部、国家税务总局关于个人所得税工资薪 金所得减除费用标准有关政策问题的通知

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