| 1. | Rates of annual allowance for depreciation on machinery and plant
机械及工业装置折旧的每年免税额比率 |
| 2. | Items qualifying for the same rate of annual allowance are grouped under one " pool "
每年免税额折旧率相同的资产，会列入同一聚合组内计算。 |
| 3. | Items qualifying for the same rate of annual allowance are grouped under one " pool "
每年免税额折旧率相同的资产，会列入同一聚合组内计算。 |
| 4. | The amendments will also provide for the appropriate calculation of annual allowances where a change of usage takes place , " the spokesman said
为配合这修订，我们也建议修订物业用途转变的情况下，计算每年免税额的方法。 |
| 5. | Sections 39b , 39b and 18f of the ordinance , eligible to claim initial and annual allowances in respect of capital expenditure incurred by it on machinery and plant ,
依据税务条例第39b 1第39b 2和第18f 1条的规定，就机械和工业装置所招致的资本开支，继续享有申索初期免税额和每年免税额的资格 |
| 6. | Sections 33a and 18f of the ordinance , eligible to claim annual allowances in respect of capital expenditure incurred by it on the construction of commercial buildings and structures ,
依据税务条例第33a 1和第18f 1条的规定，就建造商业建筑物及构筑物所招致的资本开支，继续享有申索每年免税额的资格 |
| 7. | Sections 34 , 34 and 18f of the ordinance , eligible to claim initial and annual allowances in respect of capital expenditure incurred by it on the construction of industrial buildings and structures ,
依据税务条例第34 1第34 2和第18f 1条的规定，就建造工业建筑物及构筑物所招致的资本开支，继续享有申索初期免税额和每年免税额的资格 |
| 8. | Besides return forms for tax and personal assessment , it is also tasked with prescribing rates of annual allowance for depreciation on machinery and plant ; and procedures relating to applications for refunds and relief and appeals proccedures
其功能包订明物业税薪俸税利得税及个人入息课税所采用的报税表机械及工业装置折旧的每年免税额比率有关申请退款及减免程序及提出税务上诉的程序。 |
| 9. | Besides specifying return forms for tax and personal assessment , it is also tasked with prescribing rates of annual allowance for depreciation on machinery and plant ; and procedures relating to applications for refunds and relief and appeals procedures
其功能包括订明物业税薪俸税利得税及个人入息课税所采用的报税表机械及工业装置折旧的每年免税额比率有关申请退款及减免程序及提出税务上诉的程序。 |
| 10. | To revise provisions relating to the depreciation of industrial and commercial buildings to cater for changes in market practice to take into account any prior usage of a building or structure in calculating balancing allowances and charges for commercial and industrial buildings and structures ; to deal with the method of computation of annual allowances to be applied to a subsequent user of a building or structure ; and to consolidate and amend the provisions on balancing allowances and charges for both commercial and industrial buildings and structures
3 .鉴于市场上经营手法的改变，修订有关工业和商业建筑物折旧的条文。在计算商业及工业建筑物及构筑物的结馀免税额和结馀课税时，会考虑建筑物或构筑物的任何先有用途处理适用于其后使用建筑物或构筑物的人士的每年免税额计算方法以及合并和修订有关计算商业和工业建筑物及构筑物结馀免税额及结馀课税的条文。 |
