balancing allowance 中文意思是什麼
balancing allowance
解釋
結余免稅額-
To enable all the depreciation allowances previously granted to a building, which has been used both as an industrial building and as a commercial building, to be accounted for in the calculation of balancing charge and allowance of the building upon its disposal
修訂有關工業和商業建築物折舊的條文，訂明在變賣同時用作工業及商業用途的建築物時，應將因有關建築物先前曾用作不同用途而給予的折舊免稅額，與建築物現得的結余課稅及結余免稅額合併計算； -
As the law now stands, when a commercial or industrial building is disposed of, the difference between the disposal price and the written down value will either be granted as a balancing allowance if disposal price falls below written down value to the taxpayer, or imposed as a balancing charge if disposal price exceeds written down value on the taxpayer
目前法例規定，當商業或工業建築物資產變賣時，會按其賣價與變賣時折餘價值之間的差額，給予結餘免稅額如果賣價低於變賣時折餘價值或徵收結餘課稅即賣價高於變賣時折餘價值。 -
However, the calculation of the balancing allowance or balancing charge presently only takes into account the allowances granted in respect of the current use of the building at the time of its disposal
但是現時計算結餘免稅額或結餘課稅時，只會考慮建築物出售時因當時用途而獲得的免稅額。
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