CA

Unutilised Items (Losses, Capital Allowances and Donations) 未使用项目(损失、资本免税额及捐款) Carrying forward trade losses, capital allowances and donations – to reduce taxes payable for future years. 结转贸易亏损、资本免税额及捐款-以减少未来数年的应缴税款。 Unutilised Items (Losses, Capital Allowances and Donations) 未使用项目(损失、资本免税额及捐款) In a particular Year of Assessment (YA), a company may have tax deductions/ capital allowances/ donations that could not be fully utilised […]

Capital Allowances and Who Can Claim 资本补贴及谁可以报销 Capital allowances are deductions claimable for the wear and tear of qualifying fixed assets such as industrial machinery, office equipment and sign boards. Capital allowances are generally granted in place of depreciation, which is not deductible. 资本补贴是对符合资格的固定资产(如:工业机械、办公室设备和招牌)的损耗可申请扣除的款项。资本补贴一般用来代替折旧，因为折旧是不可扣除的。 Capital Allowances are Deductions for Fixed Assets 资本补贴是固定资产的扣除项目 Capital allowances are […]