Separate assessments for married couples are not allowed under personal assessment because there is scope for abuse . for example , the couple may transfer income and assets between them in order to benefit from the personal allowances and deductions and the progressive rates available under personal assessment 個人入息課稅不容許夫婦分開評稅，是因為容易引致避稅問題，例如夫婦可透過二人間的收入和財產轉移，從個人入息課稅扣除個人免稅額扣除額和按累進稅率的計算方法中得益。
Our basic personal allowance is hk 100 , 000 , while the basic personal allowance is about hk 35 , 000 in australia , hk 66 , 000 in united states and hk 73 , 000 in the united kingdom . moreover , we have a number of other allowances , such as dependent parent allowance , child allowance and dependent brother sister allowance , etc 我們現時的個人免稅額是十萬元，澳洲的個人免稅額約為三萬五千港元，美國的個人免稅額約為六萬六千港元，而英國的個人免稅額則約為七萬三千港元。
Under personal assessment , tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple , if married from all sources . from this total income , business losses , approved charitable donations , interest payments on money borrowed for purpose of producing property income , personal allowances and concessionary deductions may be allowed . tax is then charged on the balance at progressive tax rates similar to those used for salaries tax 以個人入息課稅方法計稅，必須將個人如已婚，則將夫婦兩人的所有收入合并，再減去業務上的虧損認可慈善捐款為賺取物業收入而借款所須支付的利息個人免稅額以及各項特惠免稅額后，按薪俸稅的累進稅率計算應繳稅款。
For this reason , personal assessment was introduced , as a tax relief measure , to provide an opportunity for an individual who also has income from profits tax and or property tax to elect for total income assessment involving the personal allowances and progressive tax rates that otherwise apply only to salaries tax 因此，我們引入個人入息課稅，為同時須要繳納利得稅及或物業稅的受雇人士提供一個機會，選擇合并計稅，使可如薪俸稅般扣除個人免稅額和按累進稅率計稅。
If both you and your spouse have salaries income and your spouse has income less than the total of allowable " home loan interest " and personal allowance , you and your spouse may elect " joint assessment " under salaries tax in part 4 . 4 so that the relevant " home loan interest " would be deductible from your aggregate assessable income ( please refer to the example below ) 如你和配偶均有薪俸收入，而你配偶的收入少于其個人免稅額和居所貸款利息扣除額的總和，你們可于第4 . 4部選擇薪俸稅下的合并評稅。這樣，有關居所貸款利息將會從你們的合計應評稅入息中扣除(請參閱下面的例子) 。
Customs officers will , based on risk management , select passengers passing through the green channel for baggage examination at a customs clearance cubicle . a passenger found with excessive quantity of dutiable commodities or any prohibitedcontrolled goods not being covered by a valid licencepermit may be liable to prosecution or penalty 若旅客攜有超逾其個人免稅優惠數量的應課稅品或禁運受管制物品而未能出示有效的牌照許可證，并在綠通道被發現，有關旅客可遭檢控罰款。
For any former employeedirector who has ceased to earn income chargeable to hong kong salaries tax ( such as by reason of retirement or departure from hong kong ) , you are required to file a form ir56b only when the gains realized during the year of assessment have exceeded the basic allowance for the year of assessment ( i . e . $ 104 , 000 for 200304 ) 至于在本年度內(例如為了退休或離港等因素而)沒有其他應課薪俸稅收入的前雇員董事，則在其所得的收益超過$ 104 , 000時始須為其填報ir56b表格。 ( 200304課稅年度的個人免稅額為$ 104 , 000 )
If both you and your spouse have salaries income and your spouse has income less than the total of allowable " home loan interest " and personal allowance , you and your spouse may elect " joint assessment " under salaries tax in part 4 . 4 so that the relevant " home loan interest " would be deductible from your aggregate assessable income please refer to the example below 如你和配偶均有薪俸收入，而你配偶的收入少于其個人免稅額和居所貸款利息扣除額的總和，你們可于第4 . 4部選擇薪俸稅下的合并評稅。這樣，有關居所貸款利息將會從你們的合計應評稅入息中扣除請參閱下面的例子。
