| 1. | Allowance for depreciation by wear and tear
耗损折旧免税额 |
| 2. | Depreciation allowances under profits tax
折旧免税额利得税 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | 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。 |
| 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. | The most important purposes are to amend the provisions relating to profits tax on royalty income following a recent court of final appeal ruling ; to tighten anti - avoidance provisions on interest payment deductions ; and to revise provisions on depreciation allowances for buildings having regard to the latest market practices
其中最重要的修订是因应终审法院最近的裁决，修订有关就专利权费收入徵收利得税有关的条文加强有关扣除利息支出的防止避税条文以及因应市场最新做法，修订有关建筑物折旧免税额的条文。 |
