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capital allowance
[ˈkæpɪtl əˈlaʊəns]

  • 资本津贴:允许纳税人将资本支出扣除其年度应纳税收入以获得税收减免的做法。

网络释义专业释义英英释义

  [税收] 资本减免

资本减免capital allowance) 减免与公司的资本支出有关的税收。一般而言,公司税的税制允许将资本设备的折旧扣除。

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  [税收] 资本冲减

... 资本变价收益税 capital gain levy 资本冲减 capital allowance 资本减免 capital allowance ...

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  [税收] 资本减让

五、 资本减让( Capital Allowances) 资本减让是一项特殊的奖励计画,以在企业区内营运的工业用建 筑物减让为范本。

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  资本津贴

此类物品每年将获得某些巴仙率成本回扣,称作资本津贴(Capital Allowance),顶限到应纳税的盈利(Chargeable Income)为此.

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短语

Integrated Industrial Capital Allowance Incentive 综合工业资本折扣优惠

Capital consumption allowance 资本消耗补偿 ; 资本消耗扣除 ; 折旧费 ; 资本消耗摊提

capital allowance rate 资本

Capital Allowance Act 资本减免法

Accelerated capital allowance 资本津贴

capital interest allowance 资本利息津贴

Capital Cost Allowance 资本成本补贴

accelerated capital cost allowance 加速资本成本补贴政策

capital l allowance 资本减免

 更多收起网络短语
  • 资本冲减
    资本减让
    资本减免
    资本抵减

·2,447,543篇论文数据,部分数据来源于NoteExpress

Capital allowance

  • abstract: A Capital allowance refers to sums of money a UK business can deduct from the overall corporate or income tax on its profits. These sums derive from certain purchases or investments, outlined in the Capital Allowances Act 2001.

以上来源于: WordNet

 柯林斯英汉双解大词典 

capital allowance

  • 1. 

    N the practice of allowing a certain amount of money spent by a company on fixed assets to be taken off the profits of the company before tax is imposed 资本减免

双语例句权威例句

  • Corporations may deduct the cost of capital following capital cost allowance regulations.

    公司根据资本成本备抵规定扣除资本成本。

    youdao

  • MPs to be "completely open" on whether they have claimed additional costs allowance on a property as a second home and are liable for capital gains tax.

    议员必须将其是否第二套住房而享有额外补贴完全公开依法缴纳资本利得税。

    youdao

  • Kids see their allowance as the only real source of capital they have.

    孩子们会将他们零花钱视为他们唯一真正资金来源

    youdao

更多双语例句
  • California makes no allowance for capital gains being taxed lower than income.

    FORBES: Seven Tax-Planning Strategies to Dodge the Tax Bullet

  • Don't subtract capital improvements like adding a bathroom but do subtract an allowance for repairs, including the ones that don't come up every year.

    FORBES: I, Landlord

  • Therein lays one of the key shortcomings of traditional accounting: there is no allowance for a change in the cost of capital in the accountant's methodology, even though it is incredibly relevant to an asset's value.

    FORBES: The P/E Problem

更多权威例句
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