deductibility provisions 中文意思是什麼
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During 2003 - 04, the court of first instance ruled on three appeal cases. the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law
在2003至04年度，原訟法庭就3宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；一位執業會計師是否可以申索扣除他聲稱支付了的辦公室設施費用、應酬費及機器租賃費；以及《稅務條例》內有關已婚人士根據個人入息課稅評稅的條文是否與基本法不符。
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