| 单词 | Improvement |
| 释义 | 改善 Enhance the value of property, real or personal, in terms of its desirability, enjoyment or utility: CIR v Aberdeen Restaurant Enterprises Ltd [1988] 2 HKLR 288 (HL). Real property - Acts including structural alteration, extension or addition and the provision of additional fixtures and fittings, but does not include anything done by way of decoration or repair: Landlord and Tenant (Consolidation) Ordinance (Cap 7) ss 10, 55A. Also known as ‘land improvements’. See also Land; Land improvements. Taxation and revenue - 1.Expenditure or work whereby an asset’s efficiency or value is significantly elevated. If the work only restores the asset to its previous condition, it is deemed a repair instead. In relation to profits tax, expenditure of repair is allowable deduction, whereas cost of improvement is not: Inland Revenue Ordinance (Cap 112) ss 16(1)(e), 17(1)(d). However, the capital cost of an improvement may qualify for depreciation allowances, or be amortised under the refurbishment provisions if incurred in respect of a non-domestic building or structure: Pt VI, s 16F. 2. In relation to property tax, allowance for repair and outgoings is fixed at certain percentage of the rental income, in spite of the actual expenditure of improvement, repair or other outgoings: Inland Revenue Ordinance (Cap 112) s 5(1A)(ii). See also Allowable deduction; Capital; Repair. 增加財產（動產或不動產）在可居性、享用價值或功用方面的價值：CIR v Aberdeen Restaurant Enterprises Ltd [1988] 2 HKLR 288（上議院）。 不動產 - 包括結構上的改動、擴建或增建以及固定附著物及裝置的增設，但不包括藉裝飾或修葺而作出者：《業主與租客（綜合）條例》（第7章）第10及55A條。另稱「土地改善」。另見 Land; Land improvements。 稅收與稅務 - 1. 重大地提高資產效率或價值的開支或工作。如有關工作僅把資產回復至過往的狀況，該等工作會被視為修葺。就利得稅而言，修葺的開支是可予扣除項目，但改善的費用則不然：《稅務條例》（第112章）第16(1)(e) 及17(1)(d)條。但改善的建設費用可符合折舊扣除資格，或如屬非住宅建築物或構築物引起的費用，則可就翻修規定分期償還：第VI部第16F條。 2. 就物業稅而言，修葺及支出的免稅額設定為租金收入的某百分比，不論實際因改善、修葺或其他招致的支出：《稅務條例》（第112章）第5(1A)(ii)條。另見 Allowable deduction; Capital; Repair。n. |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。