| 单词 | Repair |
| 释义 | 修葺／修理 Restoration by renewal or replacement of subsidiary parts of the whole: Lurcott v Wakely & Wheeler [1911] 1 KB 905. Non-capital expenditure incurred by a taxpayer in the year of assessment for repairs to any premises, plant, machinery, implement, utensil or article employed in the production of profits can be deducted in the course of ascertaining the profits chargeable for profits tax: Inland Revenue Ordinance (Cap 112) s 16(1)(e). See also Allowable deduction; Incurred. 指藉更新或更換整體的附設部份而作出的修復：Lurcott v Wakely & Wheeler [1911] 1 KB 905。納稅人在課稅年度修葺或修理用以產生該利潤的處所、工業裝置、機械、工具、器具或物品方面所招致的非資本性開支，在為計算利得稅而需要確定應課稅利潤時，該開支可作扣減：《稅務條例》（第112章）第16(1)(e)條。另見 Allowable deduction; Incurred。n. |
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