written-down value on disposal 中文意思是什麼
written-down value on disposal
解釋
變賣時折余價值- written : adj 寫成的，書面的；筆記的，成文的。 A written application 書面申請；申請書。 A written contract ...
- down : adv （downmost）1 向下（面）；下，降；在下（面）。 come down 下來；下（樓）來；（雨等）落下。 The...
- value : n 1 價值；重要性；益處。2 估價，評價。3 價格，所值；交換力。4 （郵票的）面值。5 等值；值得花的代...
- on : adv 1 〈接觸、覆蓋〉上去；開（opp off）。 turn on the light [radio water gas] 開電燈[收音機、自來...
- disposal : n. 1. 配置，布置，安排。2. 處置，處理。3. （財產等的）出售，讓與。4. 支配權；（自由）處置權，（自由）使用權。n. （廚房）垃圾粉碎機。
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Written - down value on disposal
變賣時折余價值 -
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。
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