商业和工业建筑物 meaning in Chinese

buildings for commerce and industry

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。