{"id":99,"date":"2022-12-08T09:50:00","date_gmt":"2022-12-08T09:50:00","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=99"},"modified":"2022-11-21T06:16:20","modified_gmt":"2022-11-21T06:16:20","slug":"%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","status":"publish","type":"post","link":"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\/","title":{"rendered":"\u8d2d\u4e70\u8f66\u5b50\u80fd\u591f\u6263\u7a0e\u5417\uff1f-Part II"},"content":{"rendered":"<p>\u4e0a\u6b21\u6211\u4eec\u8c08\u5230\u4e86\u539f\u6765\u8d2d\u4e70\u6c7d\u8f66\u662f\u53ef\u4ee5\u8282\u7701\u6211\u4eec\u7684\u7a0e\u6536\u7684\u8bdd\u9898<a href=\"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\/\" target=\"_blank\" rel=\"noreferrer noopener\">(Part I)<\/a>\uff0c\u76f8\u4fe1\u5927\u5bb6\u4e5f\u60f3\u8981\u77e5\u9053\u5b9e\u9645\u64cd\u4f5c\u4e0a\u6211\u80fd\u900f\u8fc7\u4e70\u6c7d\u8f66\u6765\u4e3a\u6211\u7701\u4e0a\u591a\u5c11\u7684\u7a0e\u5462\uff1f<\/p>\n\n\n\n<p>\u5c0f\u7f16\u8ba4\u4e3a\u7edd\u5927\u7684\u90e8\u5206\u7684\u4eba\u53ef\u80fd\u8bef\u4f1a\u8bf4\uff0c\u5982\u679c\u6211\u4e70\u4e86RM200K\u7684\u6c7d\u8f66\u662f\u4e0d\u662f\u5c31\u80fd\u76f4\u63a5\u5c06\u6211\u7684\u6536\u5165\u51cf\u5c11RM200K\u5462\uff1f\u7b54\u6848\u662f\u4e0d\u80fd\u7684\u3002<\/p>\n\n\n\n<p>\u8fd8\u8bb0\u5f97\u4e0a\u6b21\u5c0f\u7f16\u63d0\u5230\u7684\u8d44\u672c\u51cf\u514dcapital allowance\u5417\uff1f<a href=\"https:\/\/atsymgmt.com\/zh\/2022\/12\/15\/capital-allowance\/\">Capital allowance<\/a>\u7684\u7b97\u6cd5\u662f\u6839\u636e\u8d44\u672c\u652f\u51fa\u7684\u7c7b\u522b\u6765\u51b3\u5b9a\u7684\u3002Capital allowance table \u91cc\u63d0\u53ca\u5230Motor vehicle\u7684Capital allowance rate\u662f20%\u3002\u4ece\u6570\u5b66\u89d2\u5ea6\u6765\u770b\u4f60\u4e70\u7684\u6c7d\u8f66\u53ef\u662f\u9700\u8981\u82b1\u4e0a5\u5e74\u7684\u65f6\u95f4\u624d\u80fd\u5b8c\u5168\u4ece\u4f60\u7684\u8d26\u76ee\u4e2d\u88ab\u6263\u9664\u6389\u7684\u3002\u770b\u5230\u8fd9\u91cc\u4f60\u662f\u4e0d\u662f\u5c31\u98d9\u4e86\u5927\u6c57\u4e00\u628a\u5462\uff1f\u662f\u7684\u3002\u56e0\u4e3a\u662f\u6839\u636e\u6240\u5f97\u7a0e\u5c40\u8d4b\u4e88\u7684%\u6765\u51cf\u514d\uff0c\u4f60\u5728\u5f53\u5e74\u8d2d\u5165\u7684\u6c7d\u8f66\u4ef7\u683c\u5e76\u4e0d\u80fd\u50cfrevenue expenditure\u90a3\u6837\uff0c\u76f4\u63a5\u4ece\u8d26\u76ee\u4e0a\u6263\u9664\u7684\u3002<\/p>\n\n\n\n<p>\u6240\u4ee5\u5373\u4f7f\u6240\u5f97\u7a0e\u5c40\u5141\u8bb8\u4f60\u5229\u7528\u6c7d\u8f66\u6765\u51cf\u514d\u7a0e\u52a1\uff0c\u4f46\u662f\u5b9e\u9645\u4e0a\u5b83\u7684\u6548\u679c\u662f\u9700\u8981\u82b1\u4e0a\u51e0\u5e74\u7684\u65f6\u95f4\u624d\u80fd\u6162\u6162\u6263\u9664\u7684\u3002\u9664\u6b64\u4ee5\u5916\uff0c\u4f60\u4ee5\u4e3a\u4ec0\u4e48\u8f66\u90fd\u80fd\u4eab\u6709\u51cf\u514d\u5417?\u90a3\u4f60\u5c31\u5927\u9519\u7279\u9519\u4e86\u3002\u5728\u6240\u5f97\u7a0e\u7684\u4e16\u754c\u91cc\uff0c\u4ed6\u4eec\u4f1a\u628a\u6c7d\u8f66motor vehicle\u5f52\u7c7b\u6210non commercial vehicle \u548ccommercial vehicle\u3002<\/p>\n\n\n\n<p>Non commercial vehicle\u5c31\u662f\u6211\u4eec\u5927\u5bb6\u5e38\u8bf4\u7684\u79c1\u5bb6\u8f66\u5982Honda civic, vios, myvi etc\u800ccommercial vehicle\u5c31\u662f\u6211\u4eec\u5e38\u5728\u9a6c\u8def\u4e0a\u770b\u5230\u7684\u7f57\u91cc\uff0c\u5df4\u58eb\u7b49\u7b49\u3002<\/p>\n\n\n\n<p>\u4ed6\u4eec\u5230\u5e95\u6709\u4ec0\u4e48\u4e0d\u4e00\u6837\u5462\uff1f\u4e0d\u90fd\u662f\u80fd\u8f7d\u4eba\u7684\u5417\uff1f\u662f\u7684\u4ed6\u4eec\u90fd\u662f\u9700\u8981\u7528\u5728\u9a6c\u8def\u4e0a\u884c\u8d70\u7684\u8f66\u5b50\u4f46\u662f\u5728\u5b83\u4eec\u5374\u62e5\u6709\u4e0d\u540c\u7684\u62a5\u751f\u7eb8\u3002\u5982\u679c\u4f60\u6709\u4e70\u8fc7\u8f66\uff0c\u4f60\u53ef\u80fd\u6709\u770b\u8fc7\u8f66\u5361\uff0c\u5c31\u662f\u6c7d\u8f66\u7684\u62a5\u751f\u7eb8\u3002\u4f60\u662f\u5426\u77e5\u9053\u6211\u4eec\u5e38\u4e70\u7684\u79c1\u5bb6\u8f66\u4ed6\u4eec\u7684\u8f66\u5361\u90fd\u5c5e\u4e8enon commercial vehicle\uff0c\u4ed6\u4eec\u662f\u7528\u5904\u57fa\u672c\u662f\u7528\u4e8e\u6211\u4eec\u79c1\u4eba\u7684\u7528\u5904\uff0c\u591a\u4e8e\u5546\u4e1a\u7528\u5904\u3002\u800ccommercial vehicle\u4ed6\u4eec\u7684\u4e3b\u8981\u7528\u5904\u90fd\u662f\u7528\u4e8e\u5546\u4e1a\u7684\u3002<\/p>\n\n\n\n<p>\u8fd8\u8bb0\u5f97\u5c0f\u7f16\u63d0\u5230\u4ec0\u4e48\u60c5\u51b5\u4e0b\u4f60\u624d\u80fd\u4eab\u6709capital allowance?\u6700\u57fa\u672c\u7684\u6761\u4ef6\u662f\u4f60\u8d2d\u5165\u7684\u6c7d\u8f66\u662f\u5fc5\u987b\u7528\u4e8e\u4f60\u7684\u751f\u610f\u4e0a\u7684\uff0c\u4f60\u624d\u80fd\u4eab\u6709capital allowance\u7684\u3002\u5982\u679c\u4f60\u4e70\u6765\u7684\u8f66\u5b50\u662f\u4e3a\u4e86\u8981show off\u6216\u7528\u4e8e\u79c1\u4eba\u7528\u9014\uff0c\u90a3\u4f60\u5c31\u4e0d\u80fd\u62ff\u6765\u6263\u7a0e\u7684\u3002\u6240\u4ee5\u5982\u679c\u4f60\u60f3\u8981\u6263\u7a0e\uff0c\u6700\u8d77\u7801\u4f60\u8981\u6709\u751f\u610f\u7684\u6536\u5165\u624d\u80fd\u8bc1\u660e\u4f60\u8d2d\u5165\u7684\u6c7d\u8f66\u662f\u7528\u4e8e\u751f\u610f\u7684\u3002<\/p>\n\n\n\n<p><strong>\u90a3\u5728\u7a0e\u52a1\u91ccNon commercial vehicle\u548ccommercial vehicle\u6709\u4ec0\u4e48\u4e0d\u540c\uff1f<\/strong><\/p>\n\n\n\n<p>\u4ed6\u4eec\u7684\u5dee\u8ddd\u53ef\u5927\u4e86\u3002<\/p>\n\n\n\n<p>Non commercial vehicle\u7684capital allowance\u662f\u6709\u9650\u3002\u800ccommercial vehicle\u7684capital allowance\u662f\u65e0\u9650\u7684\u3002\u8bf4\u8d77\u6765\u4f60\u53ef\u80fd\u4e0d\u662f\u5f88\u660e\u767d\u3002\u6211\u5c31\u7528\u4ee5\u4e0b\u7684\u4f8b\u5b50\u6765\u89e3\u91ca\u5427:<\/p>\n\n\n\n<p>\u5982\u679c\u4f60\u4eca\u5929\u8d2d\u5165\u7684\u662fnon commercial vehicle\u4f60\u7684Capital allowance\u53ef\u80fd\u4f1a\u5c40\u9650\u4e8eRM50K \/ RM100K\u3002\u6240\u5f97\u7a0e\u6cd5\u4ee4\u91cc\u6709\u63d0\u5230\u5982\u679c\u4f60\u8d2d\u5165\u7684Non commercial vehicle \u5168\u65b0\u539f\u4ef7\u662f\u9ad8\u4e8eRM150K\u7684\u8bdd\uff0c\u4f60\u80fd\u591f\u5411\u6240\u5f97\u7a0e\u5c40\u83b7\u5f97\u7684\u51cf\u514d\u5c06\u5c40\u9650\u4e8eRM50K\uff0c\u82e5\u4f60\u8d2d\u5165\u7684non commercial vehicle\u7684\u5168\u65b0\u539f\u4ef7\u662fRM150K\u4ee5\u4e0b\u7684\uff0c\u90a3\u4f60\u80fd\u83b7\u5f97\u7684\u51cf\u514d\u5c06\u5c40\u9650\u4e8eRM100K\u3002\u4e5f\u5c31\u662f\u8bf4\u4f60\u4e70\u8d8a\u6602\u8d35\u7684\u6c7d\u8f66\uff0c\u5b9e\u9645\u4e0a\u5b83\u4e3a\u4f60\u5e26\u6765\u7684\u6240\u5f97\u7a0e\u8282\u7701\u6548\u76ca\u5c31\u8d8a\u5c0f\u3002<\/p>\n\n\n\n<p>\u6240\u4ee5\u5982\u679c\u4f60\u542c\u522b\u4eba\u5c06\u4e70\u8f66\u5c31\u80fd\u6263\u7a0e\u7684\u8bdd\uff0c\u6211\u89c9\u5f97\u4f60\u9700\u8981\u6309\u7167\u4f60\u4e2a\u4eba\u60c5\u51b5\u6765\u8ba1\u7b97\u624d\u80fd\u77e5\u9053\u5b9e\u9645\u4e0a\u8d2d\u5165\u7684\u6c7d\u8f66\u80fd\u4e3a\u4f60\u7701\u4e0b\u591a\u5c11\u7684\u7a0e\uff0c\u4e0d\u80fd\u53ea\u662f\u542c\u522b\u4eba\u8bb2\u4ec0\u4e48\u5c31\u53bb\u505a\u7684\u3002<\/p>\n\n\n\n<p>\u603b\u7ed3\uff1a\u8d2d\u4e70\u8f66\u5b50\u80fd\u591f\u6263\u7a0e\u5417\uff1f\u5728\u67d0\u4e2a\u5c42\u9762\u4e0a\uff0c\u5b83\u7684\u786e\u4f1a\u4e3a\u4f60\u5e26\u6765\u7701\u7a0e\u7684\u6548\u76ca\uff0c\u4f46\u662f\u7701\u591a\u5c11\u548c\u503c\u4e0d\u503c\u5f97\uff0c\u662f\u53d6\u51b3\u4e8e\u4f60\u60f3\u8d2d\u5165\u4ec0\u4e48\u4ef7\u683c\u7684\u8f66\u5b50\u548c\u7c7b\u522b\u3002<\/p>\n\n\n\n<p>\u5e0c\u671b\u5927\u5bb6\u770b\u4e86\u8fd9Part II\u6587\u7ae0\u4f1a\u6709\u6240\u6536\u83b7\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u6b21\u6211\u4eec\u8c08\u5230\u4e86\u539f\u6765\u8d2d\u4e70\u6c7d\u8f66\u662f\u53ef\u4ee5\u8282\u7701\u6211\u4eec\u7684\u7a0e\u6536\u7684\u8bdd\u9898(Part I)\uff0c\u76f8\u4fe1\u5927\u5bb6\u4e5f\u60f3\u8981\u77e5\u9053\u5b9e\u9645\u64cd\u4f5c\u4e0a\u6211\u80fd\u900f\u8fc7\u4e70\u6c7d\u8f66\u6765\u4e3a\u6211\u7701\u4e0a\u591a\u5c11\u7684\u7a0e\u5462\uff1f \u5c0f\u7f16\u8ba4\u4e3a\u7edd\u5927\u7684\u90e8\u5206\u7684\u4eba\u53ef\u80fd\u8bef\u4f1a\u8bf4\uff0c\u5982\u679c\u6211\u4e70\u4e86RM200K\u7684\u6c7d\u8f66\u662f\u4e0d\u662f\u5c31\u80fd\u76f4\u63a5\u5c06\u6211\u7684\u6536\u5165\u51cf\u5c11RM200K\u5462\uff1f\u7b54\u6848\u662f\u4e0d\u80fd\u7684\u3002 \u8fd8\u8bb0\u5f97\u4e0a\u6b21\u5c0f\u7f16\u63d0\u5230\u7684\u8d44\u672c\u51cf\u514dcapital allowance\u5417\uff1fCapital allowance\u7684\u7b97\u6cd5\u662f\u6839\u636e\u8d44\u672c\u652f\u51fa\u7684\u7c7b\u522b\u6765\u51b3\u5b9a\u7684\u3002Capital allowance table \u91cc\u63d0\u53ca\u5230Motor vehicle\u7684Capital allowance rate\u662f20%\u3002\u4ece\u6570\u5b66\u89d2\u5ea6\u6765\u770b\u4f60\u4e70\u7684\u6c7d\u8f66\u53ef\u662f\u9700\u8981\u82b1\u4e0a5\u5e74\u7684\u65f6\u95f4\u624d\u80fd\u5b8c\u5168\u4ece\u4f60\u7684\u8d26\u76ee\u4e2d\u88ab\u6263\u9664\u6389\u7684\u3002\u770b\u5230\u8fd9\u91cc\u4f60\u662f\u4e0d\u662f\u5c31\u98d9\u4e86\u5927\u6c57\u4e00\u628a\u5462\uff1f\u662f\u7684\u3002\u56e0\u4e3a\u662f\u6839\u636e\u6240\u5f97\u7a0e\u5c40\u8d4b\u4e88\u7684%\u6765\u51cf\u514d\uff0c\u4f60\u5728\u5f53\u5e74\u8d2d\u5165\u7684\u6c7d\u8f66\u4ef7\u683c\u5e76\u4e0d\u80fd\u50cfrevenue expenditure\u90a3\u6837\uff0c\u76f4\u63a5\u4ece\u8d26\u76ee\u4e0a\u6263\u9664\u7684\u3002 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