| 1. | The new account escapes a minimum balance charge , but customers must pay $ 20 for using teller services for cash withdrawals and transfers
新服务不用付低结馀月费，但客户每次使用柜员服务提款和转帐要付费二十元。 |
| 2. | The new account escapes a minimum balance charge ， but customers must pay $ 20 for using teller services for cash withdrawals and transfers
新服务不用付低结余月费，但客户每次使用柜员服务提款和转帐要付费二十元。 |
| 3. | A balancing charge can , however , arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole " pool " of assets to which the disposed items belong
如在任何年度，变卖一项或多项资产的收入，超过此等资产所属聚合组的合计递减价值，则须徵收结馀课税。 |
| 4. | 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
但是现时计算结馀免税额或结馀课税时，只会考虑建筑物出售时因当时用途而获得的免税额。 |
| 5. | A balancing charge can , however , arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole " pool " of assets to which the disposed items belong
如在任何年度，变卖一项或多项资产的收入，超过此等资产所属聚合组的合计递减价值，则须徵收结馀课税。 |
| 6. | The customer shall pay qingdao yiha 50 % of the total interpretation service charge upon signing of this contract , and the balance charge shall be paid within one week time after the interpretation service is completed
双方签订合约后，乙方需向甲方预付总服务费50 %作定金，其余在甲方服务结束后一周内按协议价格一次性支付。 |
| 7. | The proposal enables 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 allowances of the building upon its disposal
有关建议订明，在变卖同时用作工业及商业用途的建筑物时，应将因有关建筑物先前曾用作不同用途而给予的折旧免税额，与建筑物现得的结馀课税及结馀免税额合并计算。 |
| 8. | 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
修订有关工业和商业建筑物折旧的条文，订明在变卖同时用作工业及商业用途的建筑物时，应将因有关建筑物先前曾用作不同用途而给予的折旧免税额，与建筑物现得的结余课税及结余免税额合并计算； |
| 9. | 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
目前法例规定，当商业或工业建筑物资产变卖时，会按其卖价与变卖时折馀价值之间的差额，给予结馀免税额如果卖价低于变卖时折馀价值或徵收结馀课税即卖价高于变卖时折馀价值。 |
| 10. | We therefore propose to amend the ordinance to the effect that any initial , annual and balancing allowances granted , and balancing charges made , when the building was used previously as either an industrial or commercial building , will be aggregated with the allowances granted under its current use industrial or commercial as appropriate to derive the net overall position when calculating the balancing charges or allowances at the time of the building s disposal
因此，我们建议修订条例，订明因有关建筑物先前曾用作工业或商业用途而给予的初期每年和结馀免税额及作出的结馀课税，将与建筑物因现时用途视情况为工业或商业用途而给予的免税额合并计算，以取得整体的结馀，用以计算建筑物出售时应给予免税额或应作出的结馀课税。 |
