| 单词 | Allowable deduction |
| 释义 | 容許作出的扣除 In respect of profit tax, a deduction allowable under the Inland Revenue Ordinance (Cap 112) s 16. Taxable income is arrived at by subtracting allowable deductions from assessable income. The ‘general’ deduction provision authorises an allowable deduction for all losses and outgoings, to the extent to which it is incurred in gaining or producing assessable income, or necessarily incurred in carrying on a business for the purpose of gaining or producing assessable income, but excluding the proportion of losses or outgoings that are of a capital, private or domestic nature, or incurred in gaining or producing exempt income: s 17(1). In addition, specific provisions also allow a deduction for expenses that may not otherwise be allowable under the general deduction provision, such as depreciation, repairs, bad debts, carry forward losses, certain donations, and borrowing expenses: ss 16, 16A-16E. See also Apportionment; Assessable income; Business; Capital; Depreciation; Taxable income. 就利得稅而言，指根據《稅務條例》(第112章)第 16條可容許作出的扣除。應課稅入息指從應評稅收入減去容許作出的扣除。「一般」的扣減條文就所有的損失及支出授權容許作出的扣除，但以在獲得或產生應評稅收入時招致的為限、或以在進行為獲得或產生應評稅收入的業務時招致的為限，但不包括屬於資本(私人或自用的性質)的損失或支出的部分，或在獲得或生產豁免收入時招致的部分：第17(1)條。 此外，特別的條文亦容許扣減在一般的扣減條文下不獲准予的開支，例如折舊、維修、壞帳、結轉的損失、若干捐款及借貸開支：第16及16A至16E條。另見 Apportionment; Assessable income; Business; Capital; Depreciation; Taxable income。 |
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