結余課稅 的英文怎麼說
中文拼音 [jiēyúkèshuì]
結余課稅
英文
balancing charge- 結 : 結動詞(長出果實或種子) bear (fruit); form (seed)
- 余 : Ⅰ動詞(剩下) remain; leave: 9減4 余 5。 nine minus four is five ; four from nine leaves five ; i...
- 課 : Ⅰ名詞1 (有計劃的分段教學) class 2 (教學的科目) subject; course 3 (舊指賦稅) tax 4 (舊機關...
- 稅 : 名詞1. (徵收的貨幣或實物) tax; duty; tallage; due 2. (姓氏) a surname
- 課稅 : levy duty; duty assessment; charge duty
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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;
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