Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances (tax-allowable depreciation) on a 25% reducing balance basis.

Duo公司在一年后要付年税率30%的税，还可以要求资金补贴(税收允许的降值)，按25%在余额递减的基础上计提。

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The purpose of this provision is to restrict depreciation otherwise allowable for normal business assets.

FORBES: IRS Releases 2013 Luxury Auto Depreciation Limits