结余课税 meaning in Chinese

balancing charge

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；