香港利得稅下的折舊免稅額

香港納稅人可享受固定資產支出的折舊免稅額,但須繳納利得稅。 授予折舊免稅額的常規條件是,納稅人購置的固定資產將產生應課稅收入。

但是,根據香港稅法,在計算實體的利得稅負債時,資本支出本質上不可扣稅。

 

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