| 1. | Intermediary body for the collection of maintenance payments
代收赡养费的中介组织 |
| 2. | B to include maintenance payment as a deductible item
B包括赡养费用为可扣减项目 |
| 3. | The court presumes the maintenance payments are being paid on time
法院推定抚养费是按时交的 |
| 4. | The court presumes the maintenance payments are being paid on time
法院推定扶养费是按时支付的。 |
| 5. | The question of maintenance payment is with a court - appointed referee
抚养费的问题交法庭指定的委托人来处理。 |
| 6. | No such limit should however be imposed if the maintenance payment is ordered by the court
然而，如赡养费是按法庭命令而支付的，则不设这个限额。 |
| 7. | B we do not have any estimate on the amount of tax forgone if maintenance payments were to be tax - exempted
二我们没有因设立赡养费开支扣减项目而少收的税款的估计数字。 |
| 8. | Moreover , it is doubtful whether the introduction of a maintenance allowance would be effective in encouraging the making of maintenance payments
其次，设立该免税项目能否有效地鼓励离婚人士支付赡养费，实成疑问。 |
| 9. | If one party fails to perform this duty , the party in need of maintenance shall have the right to demand maintenance payments from the other party
一方不履行扶养义务时，需要扶养的一方，有要求对方付给扶养费的权利。 |
| 10. | We consider that introducing a tax allowance specifically for maintenance payments on top of the various existing tax allowances will amount to double benefit for a concerned taxpayer
在现有的免税项目外特别为赡养费开支设立免税项目，会等于提供双重福利。 |
