joint assessment to taxation 共同評稅

joint assessment to taxation
繁：共同評稅
简：共同评税

高級入境事務主任梁鎮罡申請司法覆核，要求其同性婚姻配偶可享公務員家人福利及共同評稅，高院原訟庭裁定梁就福利的覆核勝訴，但報稅方面的申請則敗訴。

公僕同性伴侶福利案　高級入境主任終極上訴得直（2019年6月6日）。東網，取自 https://hk.on.cc/hk/bkn/cnt/news/20190606/bkn-20190606100345116-0606_00822_001.html

“It cannot logically be argued that any person is encouraged to enter into an opposite-sex marriage in Hong Kong because a same-sex spouse is denied those benefits or to joint assessment to taxation.”

Hong Kong’s top court sides with gay civil servant in application for spousal benefit and tax assessment. (2019, June 6). Hong Kong Free Press. Retrieved from https://www.hongkongfp.com/2019/06/06/breaking-hong-kong-top-court-grants-spousal-benefits-husband-gay-civil-servant/