{"id":87,"date":"2022-11-21T03:14:38","date_gmt":"2022-11-21T03:14:38","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=87"},"modified":"2022-11-21T06:10:32","modified_gmt":"2022-11-21T06:10:32","slug":"%e4%b9%b0%e8%bd%a6%e8%83%bd%e6%89%a3%e7%a8%8e%e5%90%97%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2022\/11\/21\/%e4%b9%b0%e8%bd%a6%e8%83%bd%e6%89%a3%e7%a8%8e%e5%90%97%ef%bc%9f\/","title":{"rendered":"\u4e70\u8f66\u80fd\u6263\u7a0e\u5417\uff1fPart I"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u8d2d\u4e70\u8f66\u5b50\u80fd\u591f\u6263\u7a0e\u5417\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u8fd1\u6765\u5e38\u5e38\u770b\u5230\u6709\u4eba\u53d1\u6587\u8be2\u95ee\u5173\u4e8e\u8d2d\u4e70\u8f66\u5b50\u80fd\u4e0d\u80fd\u6263\u7a0e\u7684\u95ee\u9898\uff0c \u4eca\u5929\u5c31\u8ba9\u5c0f\u7f16\u6765\u4e3a\u5927\u5bb6\u89e3\u7b54\u3002\u5982\u679c\u4f60\u662f\u4e2a\u7cbe\u660e\u7684\u7eb3\u7a0e\u4eba\uff0c\u90a3\u4f60\u80af\u5b9a\u6709\u542c\u8bf4\u8fc7\u4ee5\u6362\u65b0\u8f66\u6765\u4eab\u6709\u7a0e\u52a1\u51cf\u514d\u7684\u65b9\u6cd5\u3002\u4f46\u662f\u901a\u8fc7\u8d2d\u4e70\u65b0\u7684\u6c7d\u8f66\u662f\u5426\u771f\u7684\u53ef\u4ee5\u5e2e\u52a9\u4f60\u5728\u7a0e\u52a1\u65b9\u9762\u4eab\u6709\u5e94\u6709\u7684\u51cf\u514d\u5462\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b54\u6848\u662f\uff1a\u56e0\u4eba\u800c\u5f02<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u4eca\u5929\u4f60\u8bf4\u4f60\u53ea\u662f\u4e00\u4e2a\u6253\u5de5\u65cf\uff0c\u90a3\u4eca\u5929\u8c08\u8ba8\u7684\u8bdd\u9898\u53ef\u80fd\u4f1a\u8ba9\u4f60\u5931\u671b\u4e86\u3002\u6839\u636e\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u6cd5\u4ee4\uff0c\u82e5\u4f60\u7684\u6536\u5165\u662f\u6765\u81ea\u975e\u751f\u610f\u6536\u5165\uff08Non Business source)\uff0c\u4f60\u6240\u80fd\u4eab\u6709\u7684\u7a0e\u52a1\u51cf\u514d\u662f\u5c11\u4e4b\u53c8\u5c11\u7684\u3002\u9664\u4e86\u4e2a\u4eba\u7684\u7a0e\u52a1\u56de\u6263(personal relief)\u4ee5\u5916\uff0c\u6050\u6015\u5c31\u6ca1\u4ec0\u4e48\u80fd\u591f\u6263\u4e86\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u53cd\u7684\uff0c\u5982\u679c\u4f60\u7684\u6536\u5165\u662f\u6765\u5c5e\u4e8e\u751f\u610f\u6536\u5165\u7684\u8bdd\uff08Business source)\uff0c\u800c\u4f60\u8d2d\u4e70\u8fd9\u6c7d\u8f66\u7684\u7528\u610f\u662f\u7528\u4e8e\u751f\u610f\u4e0a\u7684\u8bdd\uff0c\u90a3\u8d2d\u4e70\u6c7d\u8f66\u7684\u8d39\u7528\u5c06\u53ef\u4ee5\u4ee5\u8d44\u672c\u51cf\u514d<a href=\"https:\/\/atsymgmt.com\/zh\/2022\/12\/15\/capital-allowance\/\">Capital allowance<\/a>\u7684\u65b9\u5f0f\u4f5c\u4e3a\u7a0e\u52a1\u51cf\u514d\u3002\u770b\u5230\u8fd9\u91cc\u662f\u4e0d\u662f\u5f88\u5174\u594b\u5462\uff1f \u7b49\u4e00\u4e0b\uff0c\u6211\u89c9\u5f97\u4f60\u6709\u5fc5\u8981\u4e86\u89e3\u5230\u4ec0\u4e48\u662f<a href=\"https:\/\/atsymgmt.com\/zh\/2022\/12\/15\/capital-allowance\/\">Capital allowance<\/a>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u770b\u5230<a href=\"https:\/\/atsymgmt.com\/zh\/2022\/12\/15\/capital-allowance\/\">capital allowance<\/a>\u91cc\u9762\u8fd9\u4e2aCapital\u5b57\u773c\uff0c\u5c31\u8868\u793a\u5b83\u4e0d\u5c5e\u4e8e\u6536\u76ca\u6027\u652f\u51faRevenue expenditure\u3002\u5e76\u4e0d\u80fd\u50cfrevenue expenditure\u90a3\u6837\uff0c\u6d88\u8d39\u4e86\u5c31\u76f4\u63a5\u5728\u8d26\u76ee\u4e0a\u6263\u9664\u6765\u51cf\u5c11\u4f60\u7684\u6536\u5165\u3002\u6240\u8c13\u7684capital allowance\u5c31\u662f\u6240\u5f97\u7a0e\u8d4b\u4e88\u4f60\u7684\u7279\u522b\u7a0e\u52a1\u51cf\u514d\u3002\u5b83\u662f\u6839\u636e\u6307\u5b9a\u7684\u8d44\u672c\u7c7b\u522b\uff0c\u7ed9\u4e88\u4f60\u4e2a\u522b\u7684\u51cf\u514d\u5229\u7387\u6765\u51cf\u514d\u4f60\u7684\u751f\u610f\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u5c31\u662f\u6240\u5f97\u7a0e\u5c40\u628a\u80fd\u591f\u4eab\u6709Capital allowance\u7684\u8d44\u672c\u652f\u51fa\u7b80\u5386\u5f97\u4f8b\u51fa\u6765\u7ed9\u7eb3\u7a0e\u4eba\u53c2\u8003\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TYPE OF ASSET ANNUAL ALLOWANCE (%)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Heavy Machinery \/ Motor Vehicle &#8230; 20%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plant and Machinery 14%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Computer and ICT Equipment 40%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Others 10%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u4e0a\u9762\u7684\u8868\uff0c\u6211\u4eec\u77e5\u9053motor vehicle \u6c7d\u8f66\u7c7b\u4e5f\u662f\u5c5e\u4e8e\u80fd\u591f\u4eab\u6709capital allowance\u7684\u8d44\u672c\u652f\u51fa\u3002\u6362\u8a00\u4e4b\uff0c\u4f60\u5982\u679c\u56e0\u4e3a\u751f\u610f\u4e0a\u9700\u8981\u6c7d\u8f66\u800c\u8d2d\u5165\u6c7d\u8f66\u7684\u8bdd\uff0c\u8d2d\u4e70\u6c7d\u8f66\u7684\u8d39\u7528\u662f\u53ef\u4ee5\u4ee5capital allowance \u7684\u65b9\u5f0f\u4e3a\u4f60\u8282\u7701\u6240\u5f97\u7a0e\u7684\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u662f\u5b9e\u9645\u4e0a\u662f\u600e\u6837\u64cd\u4f5c\u7684\u5462\uff1f\u6211\u4eec\u8fd8\u9700\u8981\u66f4\u6df1\u5165\u7684\u63a2\u8ba8\u3002<a href=\"https:\/\/atsymgmt.com\/zh\/2022\/12\/08\/%e8%b4%ad%e4%b9%b0%e8%bd%a6%e5%ad%90%e8%83%bd%e5%a4%9f%e6%89%a3%e7%a8%8e%e5%90%97%ef%bc%9f-part-ii\/\">\u53ef\u4ee5\u53c2\u9605\u6211\u4eecPart II\u89e3\u8bf4<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.facebook.com\/watch\/hashtag\/%E4%B9%B0%E8%BD%A6%E8%83%BD%E6%89%A3%E7%A8%8E%E5%90%97?__eep__=6%2F&amp;__tn__=*NK-R\">#\u4e70\u8f66\u80fd\u6263\u7a0e\u5417<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.facebook.com\/watch\/hashtag\/%E7%9C%81%E7%A8%8E%E7%A7%98%E8%AF%80?__eep__=6%2F&amp;__tn__=*NK-R\">#\u7701\u7a0e\u79d8\u8bc0<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8d2d\u4e70\u8f66\u5b50\u80fd\u591f\u6263\u7a0e\u5417\uff1f \u6700\u8fd1\u6765\u5e38\u5e38\u770b\u5230\u6709\u4eba\u53d1\u6587\u8be2\u95ee\u5173\u4e8e\u8d2d\u4e70\u8f66\u5b50\u80fd\u4e0d\u80fd\u6263\u7a0e\u7684\u95ee\u9898\uff0c \u4eca\u5929\u5c31\u8ba9\u5c0f\u7f16\u6765\u4e3a\u5927\u5bb6\u89e3\u7b54\u3002\u5982\u679c\u4f60\u662f\u4e2a\u7cbe\u660e\u7684\u7eb3\u7a0e\u4eba\uff0c\u90a3\u4f60\u80af\u5b9a\u6709\u542c\u8bf4\u8fc7\u4ee5\u6362\u65b0\u8f66\u6765\u4eab\u6709\u7a0e\u52a1\u51cf\u514d\u7684\u65b9\u6cd5\u3002\u4f46\u662f\u901a\u8fc7\u8d2d\u4e70\u65b0\u7684\u6c7d\u8f66\u662f\u5426\u771f\u7684\u53ef\u4ee5\u5e2e\u52a9\u4f60\u5728\u7a0e\u52a1\u65b9\u9762\u4eab\u6709\u5e94\u6709\u7684\u51cf\u514d\u5462\uff1f \u7b54\u6848\u662f\uff1a\u56e0\u4eba\u800c\u5f02 \u5982\u679c\u4eca\u5929\u4f60\u8bf4\u4f60\u53ea\u662f\u4e00\u4e2a\u6253\u5de5\u65cf\uff0c\u90a3\u4eca\u5929\u8c08\u8ba8\u7684\u8bdd\u9898\u53ef\u80fd\u4f1a\u8ba9\u4f60\u5931\u671b\u4e86\u3002\u6839\u636e\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u6cd5\u4ee4\uff0c\u82e5\u4f60\u7684\u6536\u5165\u662f\u6765\u81ea\u975e\u751f\u610f\u6536\u5165\uff08Non Business source)\uff0c\u4f60\u6240\u80fd\u4eab\u6709\u7684\u7a0e\u52a1\u51cf\u514d\u662f\u5c11\u4e4b\u53c8\u5c11\u7684\u3002\u9664\u4e86\u4e2a\u4eba\u7684\u7a0e\u52a1\u56de\u6263(personal relief)\u4ee5\u5916\uff0c\u6050\u6015\u5c31\u6ca1\u4ec0\u4e48\u80fd\u591f\u6263\u4e86\u3002 \u76f8\u53cd\u7684\uff0c\u5982\u679c\u4f60\u7684\u6536\u5165\u662f\u6765\u5c5e\u4e8e\u751f\u610f\u6536\u5165\u7684\u8bdd\uff08Business source)\uff0c\u800c\u4f60\u8d2d\u4e70\u8fd9\u6c7d\u8f66\u7684\u7528\u610f\u662f\u7528\u4e8e\u751f\u610f\u4e0a\u7684\u8bdd\uff0c\u90a3\u8d2d\u4e70\u6c7d\u8f66\u7684\u8d39\u7528\u5c06\u53ef\u4ee5\u4ee5\u8d44\u672c\u51cf\u514dCapital allowance\u7684\u65b9\u5f0f\u4f5c\u4e3a\u7a0e\u52a1\u51cf\u514d\u3002\u770b\u5230\u8fd9\u91cc\u662f\u4e0d\u662f\u5f88\u5174\u594b\u5462\uff1f \u7b49\u4e00\u4e0b\uff0c\u6211\u89c9\u5f97\u4f60\u6709\u5fc5\u8981\u4e86\u89e3\u5230\u4ec0\u4e48\u662fCapital allowance\u3002 \u770b\u5230capital allowance\u91cc\u9762\u8fd9\u4e2aCapital\u5b57\u773c\uff0c\u5c31\u8868\u793a\u5b83\u4e0d\u5c5e\u4e8e\u6536\u76ca\u6027\u652f\u51faRevenue expenditure\u3002\u5e76\u4e0d\u80fd\u50cfrevenue expenditure\u90a3\u6837\uff0c\u6d88\u8d39\u4e86\u5c31\u76f4\u63a5\u5728\u8d26\u76ee\u4e0a\u6263\u9664\u6765\u51cf\u5c11\u4f60\u7684\u6536\u5165\u3002\u6240\u8c13\u7684capital allowance\u5c31\u662f\u6240\u5f97\u7a0e\u8d4b\u4e88\u4f60\u7684\u7279\u522b\u7a0e\u52a1\u51cf\u514d\u3002\u5b83\u662f\u6839\u636e\u6307\u5b9a\u7684\u8d44\u672c\u7c7b\u522b\uff0c\u7ed9\u4e88\u4f60\u4e2a\u522b\u7684\u51cf\u514d\u5229\u7387\u6765\u51cf\u514d\u4f60\u7684\u751f\u610f\u6536\u76ca\u3002 \u4ee5\u4e0b\u5c31\u662f\u6240\u5f97\u7a0e\u5c40\u628a\u80fd\u591f\u4eab\u6709Capital allowance\u7684\u8d44\u672c\u652f\u51fa\u7b80\u5386\u5f97\u4f8b\u51fa\u6765\u7ed9\u7eb3\u7a0e\u4eba\u53c2\u8003\uff1a TYPE OF ASSET ANNUAL ALLOWANCE (%) Heavy Machinery \/ Motor [&hellip;]<\/p>","protected":false},"author":1,"featured_media":88,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[14,13,12],"class_list":["post-87","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-car-tax-saving","tag-save-tax","tag-12"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2022\/11\/Modern-Minimal-QA-Popup-Interactive-Instagram-Post.png","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/87","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/comments?post=87"}],"version-history":[{"count":4,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/87\/revisions"}],"predecessor-version":[{"id":107,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/87\/revisions\/107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/88"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=87"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=87"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=87"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}