| 1. | An unfavorable depreciation allowance may keep the foreign investor out .
不利的折旧率也会将外国投资者拒之门外。 |
| 2. | Allowable expenses and depreciation allowances
可扣减支出及折旧额 |
| 3. | Depreciation allowances under profits tax
折旧免税额利得税 |
| 4. | Accelerated depreciation allowance
加速折旧扣除 |
| 5. | Appendix a to c of dipn 7 : machinery and plant - depreciation allowances
《税务条例释义及执行指引》第7号附录甲至丙 |
| 6. | X claims the depreciation allowances and other capital expenditure deductions allowable under the ordinance
X申索扣除在税务条例下所容许的折旧免税额和其他资本开支。 |
| 7. | The existing provisions may require the inland revenue department to provide for an over - generous and distorted depreciation allowance claim upon disposal of the building
现时条文可能令税务局在建筑物变卖时给予过份慷慨及不正确的折旧免税额。 |
| 8. | Article 32 of the eit law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。 |
| 9. | The third most important part of the proposed amendments under the bill concern provisions relating to depreciation allowance for capital expenditure on industrial and commercial buildings under profits tax .
条例草案的第三个重要修订，是在利得税下，有关工业和商业建筑物的资本开支可获得折旧免税额的条文。 |
| 10. | Depreciation allowances are applicable to new expenditure on plant and machinery specifically related to manufacturing , computer hardware and software , on capital expenditure incurred in the construction of industrial buildings and certain structures , and commercial building rebuilding
而可享有折旧免税额的项目有有关生产的机器设备及电脑软硬件、建造工业大厦及若干建筑物的资本开支和商业大厦重修等。 |
