industrial buildings allowances 中文意思是什麼
industrial buildings allowances
解釋
工業建築物免稅額- industrial : adj 1 工業的，產業的，實業的。2 工業上用的。3 工業高度發展的。4 從事工業的。5 工人的。6 因勤奮努...
- buildings : 房屋及建物
- allowances : 折讓
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Sections 34, 34 and 18f of the ordinance, eligible to claim initial and annual allowances in respect of capital expenditure incurred by it on the construction of industrial buildings and structures,
依據稅務條例第34 1第34 2和第18f 1條的規定，就建造工業建築物及構築物所招致的資本開支，繼續享有申索初期免稅額和每年免稅額的資格 -
To revise provisions relating to the depreciation of industrial and commercial buildings to cater for changes in market practice to take into account any prior usage of a building or structure in calculating balancing allowances and charges for commercial and industrial buildings and structures ; to deal with the method of computation of annual allowances to be applied to a subsequent user of a building or structure ; and to consolidate and amend the provisions on balancing allowances and charges for both commercial and industrial buildings and structures
3 .鑒於市場上經營手法的改變，修訂有關工業和商業建築物折舊的條文。在計算商業及工業建築物及構築物的結餘免稅額和結餘課稅時，會考慮建築物或構築物的任何先有用途處理適用於其後使用建築物或構築物的人士的每年免稅額計算方法以及合併和修訂有關計算商業和工業建築物及構築物結餘免稅額及結餘課稅的條文。 -
Profits tax part a : industrial building allowances part b : commercial buildings allowances
甲部：工業建築物的免稅額乙部：商業建築物的免稅額
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