词语大全 結余課稅的英文
Posted 建筑物
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词语大全 結余課稅的英文
To enable all the depreciation allowances previously granted to a building , which has been used both as an industrial building and as a mercial building , to be accounted for in the calculation of balancing charge and allowance of the building upon its disposal
修訂有關工業和商業建筑物折舊的條文,訂明在變賣同時用作工業及商業用途的建筑物時,應將因有關建筑物先前曾用作不同用途而給予的折舊免稅額,與建筑物現得的結余課稅及結余免稅額合并計算;
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