The interest income receivable from Lufer-China at 4% per annum is also recorded as income by Lufer-HK. On the remittance of the interest from China to Hong Kong, China withholding tax at the rate of 7% is deducted by Lufer-China and recorded as an expense in the accounts of Lufer-...
head of household (single or couple) and the number of children (up to a maximum of 3), the structure of the benefit always looks like Figure 4, with a wage supplement up to a maximum amount, which then stays constant for a while and then declines at a rate lower than the increase....