m 發問於 商業及金融稅金香港 · 1 十年前

Commercial building allowance

為什麼在計算物業的 Commercial building allowance 時要用 first assignment cost 再除一半?(我大約知道「除一半」是因為地價,請主要回答「為何要用first assignment cost」)

2 個解答

評分
  • Acct
    Lv 6
    1 十年前
    最愛解答

    Commercial building allowance is granted on the basis of the cost of construction of the building. It assumes the first assignment cost is the cost of construction. 「除一半」是因為地價 is to estimate the land cost be half of the total cost.

  • 4 年前

    Commercial Building Allowance

還有問題嗎?立即提問即可得到解答。