求专业人士解读一下政府的相关条文

放开那auntie

Calculating Capital Allowance

You may use the Capital Allowance Calculator (828KB) to compute capital allowance for your new and existing assets.

Basically, there are three ways of calculating capital allowance:

• One-year write-off (Section 19A)
  You can use this method if you buy computers, computer peripherals, fax machines, and other automation equipment and these are used for your business. You can also use this method for assets costing no more than $1,000 each, bought from year 2004. Please see examples.
  Under this method, the full cost of the asset may be claimed as capital allowance in one year. However, for assets costing no more than $1,000 each, the claim for one-year write-off of all such low value assets must be capped at $30,000 per Year of Assessment (YA).
  
  From YA 2013As announced in Budget 2012, with effect from YA 2013, the threshold on the cost of each low value asset will be increased from $1,000 to $5,000. The aggregate cap of $30,000 per YA for one-year write-off of all such assets remains unchanged.  
  
  
• Three-year write-off (Section 19A)
  
  With effect from YA 2009, you can use this method to claim capital allowance for all assets that qualify for capital allowance. Under this method, the full cost of the asset can be claimed as capital allowance over three years. Please see examples.
  For YA 2008 and before, three years write-off is allowed for all qualifying assets except commercial vehicles with maximum laden weight not exceeding 3,000 kg and motorcycles. For details on how to compute capital allowance for motor vehicles, please refer to the next paragraph on Write-off over the working life of the asset (Section 19).
• Write-off over the working life of the asset (Section 19)
  You can use this method for all assets including Q-plate cars (COE issued before 1 Apr 1998), vans, pick-ups, trucks, buses, lorries, office equipment, furniture, etc. In the year that you buy the asset, you can claim:
  • initial allowance equal to 20% of the cost of the asset
  • annual allowances, which is calculated by taking 80% of the cost and dividing it by the working life of the asset.
    
  In the subsequent years up to the number of years of the working life of the asset, you can claim only the annual allowance. Please see examples.
  
  

Buying the asset in cash as compared to buying the asset under hire-purchase terms

There is a slight difference when you calculate capital allowances for assets bought in cash as compared to these assets bought under hire purchase terms. When you calculate capital allowances for assets bought under hire purchase terms, you have to exclude the hire purchase interest from the calculation. You can claim the hire purchase interest as a separate business expense.

放开那auntie

One-year write-off (Section 19A)  
Three-year write-off (Section 19A)
什么不同啊

老鼠爱小米

放开那auntie 发表于 18-9-2014 20:32
One-year write-off (Section 19A)  
Three-year write-off (Section 19A)
什么不同啊

我发现你很多求教帖，连谢谢都没有说一声的。

放开那auntie

老鼠爱小米 发表于 18-9-2014 20:35
我发现你很多求教帖，连谢谢都没有说一声的。

O(∩_∩)O谢谢

WAYNEWEI

楼主的这个是税务计算问题。
建议楼主去上会计课程。或者去上政府举办的一些有关税务seminar。

就好比大家在这里可以讨论买什么车，多少钱。
但我估计没人会有兴趣在论坛教你怎么踩油门打方向盘的。