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单词 Tools of the trade
释义 生財工具
Equipment used by a person in order to carry on that person’s trade. Items such as those not subject to tax and considered deductible items for tax purposes: Inland Revenue Ordinance (Cap 112) s 16(1). Tools of the trade include any implements, utensils or articles, ie belting, crockery and cutlery, kitchen utensils, linen, loose tools, soft furnishings, surgical and dental instruments and tubes for x-ray and infra-red machines. If depreciation allowance is claimed for these articles they are not deductible for tax purposes. The tools of the trade of the judgment debtor are not liable to attachment and sale in execution of a judgment: High Court Ordinance (Cap 4) s. 21D(1). A barrister or solicitor’s law reports and textbooks are examples of tools of the trade: Munby v Furlong (Inspector of Taxes) [1977] Ch 359 (CA).
由某人使用籍以進行該人業務的設備。無須就該等物品繳稅,及在課稅上被視為可予扣除的項目:《稅務條例》(第112章)第16(1)條。生財工具包括任何裝備、用具或物件,即包括制帶材料、陶瓷及餐具、廚房用具、亞麻織品、散裝工具、布藝傢具、外科醫療器材及牙科用具、X光管及紅外線機器。如就此等物件申請折舊免稅額,則在課稅上不可予扣除。但判定債務人的生財工具不得予以扣押並出售以執行某項判決:《高等法院條例》(第4章)第21D(1)條。大律師或律師的法律彙報及教科書均屬於生財工具:Munby v Furlong (Inspector of Taxes) [1977] Ch 359(英國上訴法院)。
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更新时间:2025/7/26 9:55:13