词语大全 accrued benefit中文翻譯

Posted 2022-08-23 文

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词语大全 accrued benefit中文翻譯

Transfer the accrued benefit to a scheme of your own choice
轉移至你選定的另一強積金計劃。

Preserved account is an account in which mpf accrued benefits are held
保留賬戶是保存強積金累算權益的賬戶。

The amount of proportionate benefit i . e . the part of accrued benefits in being exempt
合乎比例的利益即免稅的部份

Assist employees in deapng with mpf matters , such as the transfer of accrued benefits
協助雇員處理累算權益轉移等事項

Amount of accrued benefits attributable to employer s voluntary contributions 100 , 000
因雇主自愿性供款所得的累算權益100 , 000

The amount of proportionate benefit ( i . e . the part of accrued benefit in ( 1 ) being exempt )
合乎比例的利益(即免稅的部份)

Death ( accrued benefits will be paid to the personal representatives of the member s estate )
身故（累算權益將支付予其遺產承辦人）

The proportionate benefit is that part of the accrued benefits which is exempt from salaries tax
這免稅的部份，稱為合乎比例的利益。

Provide " preserved accounts " for employees to transfer their accrued benefits at any time
提供保留賬戶，以便雇員隨時將累算權益調動

The proportionate benefit is that part of the accrued benefit which is exempt from salaries tax
這免稅的部份，稱為合乎比例的利益。

You have 4 basic options for the accrued benefits in your previous employer s mpf scheme
基本上有四種方法處理前一份工作累積下來的強積金權益：

For transfer of mpf accrued benefits from previous employment to a manupfe preserved account
供成員轉移其于前職所累積之強積金累算權益至宏利保留帳戶。

When you change job , you can transfer the accrued benefits to a specific scheme of your choice
當你離職時，可依個人意愿，把累算權益轉移到指定的強積金計劃賬戶內

The accrued benefits of a scheme member must be preserved in the mpf system until you retire at the age of 65
計劃成員的累算權益，須保留在強積金系統內，直至65歲退休年齡才可提取。

As to the circumstances in which the accrued benefits withdrawn by the employee are taxable under salaries tax , please refer to
至于在何種情況下雇員提取的累算權益須課繳薪俸稅，請參閱稅務局修訂

Hon lee cheuk - yan raised a question on making severance payments and long service payments from accrued benefits of mpf schemes
李卓人議員就從強積金計劃累算權益支付遣散費及長期服務金提出質詢。

To manage your accrued benefits more conveniently , you can consopdate them into one preserved account once you change your job
當你轉職時，你可將你的累算權益歸納在一個保留賬戶內，以方便日后管理。

When you reach retirement age or satisfy other epgible conditions , you will receive the accrued benefits from the trustee of the scheme
到達退休年齡或符合其他例外條件時，向計劃之受托人提取累算權益

If the former employee wishes to retain his / her accrued benefits in the industry scheme , he / she does not need to fill in this form for transfer
如前任雇員擬把累算權益保留在行業計劃內，便無須填報本轉移權益的表格。

As to the circumstances in which the accrued benefits withdrawn by the employee are taxable under salaries tax , please refer to appendix a and b of the
至于在何種情況下雇員提取的累算權益須課繳薪俸稅，請參閱稅務局

Note : once you choose this transfer option , your accrued benefit cannot be transferred again until employment with your new employer is ceased
注意：當閣下已選定此項轉移選擇，在與新雇主終止雇員合約前， ?再?能將?算權益轉移。

A leasing contract is a contract whereby the lessor depvers to the lessee the lease item for it to use or accrue benefit from , and the lessee pays the rent
第二百一十二條租賃合同是出租人將租賃物交付承租人使用、收益，承租人支付租金的合同。

Find the answers from the web site of the mandatory provident fund schemes authority . try their mpf accrued benefit calculator and have fun
您可以在強制性公積金計劃管理局的網頁找到詳盡答案，更加可以利用互動計算機，預算您退休時所累積的強積金權益！

We also provide various electronic channels through which you and your employees may make mpf enquiries conveniently including the balances of their accrued benefits from time to time
本行的強積金專責小組的諮詢服務，為你提供詳盡的資料，解答各項疑難。

Simply transfer your accrued benefits to bea ( mpf ) preserved account and you can enjoy a wide range of banking privileges and attractive investment returns
您只需要將累算權益轉移至東亞（強積金）保留賬戶內，即可兼享多項銀行服務優惠及理想的投資回報。

An employee terminates employment but retains all of hisher accrued benefit within the mpf scheme . is the employer required to return the employer s voluntary contributions in the employer s return
雇員離職時，雇主為雇員所作的自愿性供款的累算權益仍保留在原有的強積金計劃內。

If due to any claim by a third person , the lessee is unable to use or accrue benefit from the lease item , the lessee may require reduction in rent or refuse to pay rent
第二百二十八條因第三人主張權利，致使承租人不能對租賃物使用、收益的，承租人可以要求減少租金或者不支付租金。

It depends on which interface arrangement has been taken by the employer and , in appropriate cases , the employee s choice as to how his accrued benefits in that orso scheme is dealt with
雇主現時有一職業退休計劃在運作，在與強積金計劃銜接的過程中是否會影響到雇員的稅務責任？

For request of transfer of accrued benefits with outstanding contributions per section 156 of the mpf schemes general regulation , subject to obtaining written consent by the mpfa
此表格供雇員根據強積金計劃一般規例第156條要求安排轉移累算權益，而有關安排必須取得積金局的書面同意

Accrued benefit excluding any part attributable to employee s contributions is being held in a mandatory provident fund scheme in respect of the employee , or has been paid to the employee ,
在強積金計劃中，就該雇員持有一筆累算權益非歸因于雇員供款的部分，或該筆累算權益已支付予該雇員

If the employee has worked for the employer for more than 10 years , the accrued benefits as represent the employer s voluntary contribution is wholly exempt . the employer needs not report the amount
若該雇員曾為該雇主工作十年或以上，則有關自愿性供款的累算權益可全數免稅，無需申報。

Besides the reporting of employees emoluments , the employer is also required to report the taxable portion of the accrued benefit that the employees received under ror schemes or mpf schemes
雇主除須申報雇員各項薪俸收入外，亦須同時申報雇員從職業退休計劃或強積金計劃所收取應課薪俸稅的累算權益。

It is more cost - effective and suitable for small and medium enterprises . any person may open a " preserved account " with such schemes for transferring accrued benefits from other mpf schemes to these schemes
此外，任何人士均可于這類計劃開立保留賬戶，以便將其累算權益，從其他強積金計劃轉入。

Of the ratio of the employees accrued benefits upon their retirement to the total amount of management fees throughout the contribution period as calculated according to the current average fund management fees ; and
按現時平均的基金管理費計算，雇員在退休時可獲得的累算權益與全期管理費的比例為何及

However , under some circumstances , pke early retirement at 60 or later , permanent departure from hong kong , death or total loss of working abipty , the accrued benefits may be withdrawn earper
不過，在某些情況下，如在60歲或以后提早退休、永久離開香港、死亡或完全喪失工作能力等，則可提早提取權益。

Besides the reporting of employees emoluments , the employer is also required to report the taxable portion of the accrued benefit that the employees received under the orso schemes or the mpf schemes
雇主除須申報雇員各項薪俸收入外，亦須同時申報雇員從職業退休計劃或強積金計劃所收取應課薪俸稅的累算權益。

Membership termination 5 . 1 a member s account that has not recorded any activity for a consecutive period of 6 months will be closed and deleted and all accrued benefits of the member will be cancelled
終止會籍5 . 1如會員帳戶在連續六個月內并無記錄任何活動，該帳戶將會被結束及刪除，而歸于會員的全部優惠亦將會被取消。

If an employee changes job or his employer bees bankrupt , what is the tax position of his accrued benefits from the mandatory contributions and any voluntary contributions which his former employer has made to an mpf scheme
若雇員轉工，或聘請他的公司倒閉，他在強積金計劃內屬于強制性供款或雇主自愿供款的累算權益是否須納稅？

If an employee changes job or his employer bees bankrupt , what is the tax position of his accrued benefits from the mandatory contributions and any voluntary contributions which his former employer has made to a mpf scheme
若雇員轉工，或聘請他的公司倒閉，他在強積金計劃內屬于強制性供款或雇主自愿供款的累算權益是否須納稅？

Your mpf benefit is portable . that means , when you change jobs , you are free to transfer the accrued benefits in your previous mpf scheme to any provider of your choice - we call this a preserved account
你的強積金權益是可以調動的，意思是說當您轉工時，可以選擇將從前所累積的強積金權益轉至您新選擇的服務商，我們稱之為保留帳戶。

Article 228 lessee \' s remedies in case of third party claim ; duty to notify if due to any claim by a third person , the lessee is unable to use or accrue benefit from the lease item , the lessee may require reduction in rent or refuse to pay rent
第二百二十八條因第三人主張權利，致使承租人不能對租賃物使用、收益的，承租人可以要求減少租金或者不支付租金。

The accrued benefits derived from the mandatory contributions in a mpf scheme cannot be used to settle any judgement debts , or be used by the scheme members or on their behalf for any charge , pledge , pen , mortgage , transfer , or assignment of apenation
由強制性供款產生而在強積金計劃內的累算權益，不能在抵付債項裁決時提取，亦不得以計劃成員或其名義作為押記、質押、留置權、按揭、轉移、轉讓或讓與。

If an employee has worked for less than 10 years for an employer , the accrued benefits attributable to that employer s voluntary contributions withdrawn from the scheme on termination of service can only be exempt in the proportion of the number of pleted months of service to 120
假如某雇員為雇主工作少于10年，而他因離職從強積金計劃獲取雇主為他作出自愿性供款所得的累算權益，根據他受雇時間的長短，可以計算其免稅的部份。

If the service provider of the mpf scheme of your new employer is different from your previous employer s , you can choose to leave your accrued benefits in a preserved account with the previous mpf scheme , or transfer them to the new mpf scheme by filpng in a request for fund transfer form
如你的新雇主選用不同的強積金計劃服務供應商，你可選擇把累算權益保留于之前參加的強積金計劃的保留帳戶內，或填寫計劃成員資金轉移申請表，將累算權益轉移至新雇主的強積金計劃。

Except under the special circumstances stipulated in the mpf ordinance , the employee can only receive the accrued benefits attributable to the mandatory contributions when he attains the retirement age of 65 . in any case , the withdrawal by employee from mpf schemes of his accrued benefits attributable to mandatory contributions is not assessable to tax . however , if the employer had made voluntary contributions to the mpf scheme for this employee , the tax position for the accrued benefits from these voluntary contributions will be different
當強積金計劃的強制性供款交給強積金計劃受托人后，整筆款項將完全及即時歸屬于雇員，而雇員除在強積金計劃法例所訂明的特殊情況下，亦只能在達到65歲退休年，才能從強積金計劃中取回所有由強制性供款所累積的累算權益，不過在任何情況下，雇員取回強制性供款的累算權益是不用課稅。

A member can , in accordance with a changing of investment cpmate or his own personal needs , instruct the trustee to switch his accrued benefits from one constituent fund to one or more other constituent funds free of charge . members may give up to 4 switching instructions in any one financial year of the master trust
計劃成員亦可因應投資環境或個人需要的轉變，指示受托人將他的結馀，由一個成分基金轉撥至另一個或數個成分基金，費用全免，但在計劃的同一個財政年度內祗可轉撥4次。