capital allowance meaning in English
生产能力
投资税额减免（给予某些资本投资，如机器、车辆等折旧的减免优惠）
投资优惠扣除
资本减免, 资本冲减
资本免税额
资本资产税务折旧扣减
Examples
- Capital allowances act
资本限制法 - And other capital allowances in respect of plant and machinery the use of which is essential to the production of the assessable income
，而该等机械或工业装置的使用对产生该入息是必要的。 - Depreciation and other capital allowances in respect of plant and machinery the use of which is essential to the production of the assessable income
机械或工业装置的资本开支而计算的免税额，而该等机械或工业装置的使用对产生该入息是必要的； - This programme discusses the impact of capital allowances on personal and corporation tax computations , examining specific assets , the variations involved and how the typical practitioner is affected
讨论资本免税额在个人或企业的税务计算，审查特定资产及所涉及更改部份对有关执业人士的影响。原版英文发音。