English translation for "balancing allowance"

结余免税额

Related Translations:

promotional allowance:  促销折让；推销津贴推销津贴

cash allowance:  现金补贴现金津贴现款透支宽限

working allowance:  加工余量有效使用修正量

chipping allowance:  切削余量

no allowance:  未允许, 无折扣无折扣

freshwater allowance:  淡水宽限量

bend allowance:  弯曲裕度

accommodation allowance:  膳宿津贴食宿补贴住房补贴住房津贴住宿费折扣住所津贴

children allowance:  子女津贴

tax allowance:  减免税办法免税额收入总税额

Example Sentences:

	1.	However , the calculation of the balancing allowance or balancing charge presently only takes into account the allowances granted in respect of the current use of the building at the time of its disposal 但是现时计算结馀免税额或结馀课税时，只会考虑建筑物出售时因当时用途而获得的免税额。
	2.	As the law now stands , when a commercial or industrial building is disposed of , the difference between the disposal price and the written down value will either be granted as a balancing allowance if disposal price falls below written down value to the taxpayer , or imposed as a balancing charge if disposal price exceeds written down value on the taxpayer 目前法例规定，当商业或工业建筑物资产变卖时，会按其卖价与变卖时折馀价值之间的差额，给予结馀免税额如果卖价低于变卖时折馀价值或徵收结馀课税即卖价高于变卖时折馀价值。
	3.	We therefore propose to amend the ordinance to the effect that any initial , annual and balancing allowances granted , and balancing charges made , when the building was used previously as either an industrial or commercial building , will be aggregated with the allowances granted under its current use industrial or commercial as appropriate to derive the net overall position when calculating the balancing charges or allowances at the time of the building s disposal 因此，我们建议修订条例，订明因有关建筑物先前曾用作工业或商业用途而给予的初期每年和结馀免税额及作出的结馀课税，将与建筑物因现时用途视情况为工业或商业用途而给予的免税额合并计算，以取得整体的结馀，用以计算建筑物出售时应给予免税额或应作出的结馀课税。
	4.	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。

Similar Words：

"balancing account" English translation, "balancing act" English translation, "balancing act on the forchead" English translation, "balancing action" English translation, "balancing adjustment" English translation, "balancing an account" English translation, "balancing and balancing machines" English translation, "balancing antenna" English translation, "balancing apparatus" English translation, "balancing apparatus for blood" English translation