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1、HKSCPrinciplesofTaxationChapter14DepreciationAllowance(折舊免稅額)–PlantandMachinery1.LearningObjectives1.1Identifyassetswhichareplantormachinery.1.2Identifypersonswhocanclaimdepreciationallowance.1.3Identifythetypeofexpenditurethatqualifiesforthedepreciatio
2、nallowance.1.4Computedepreciationallowanceunderthepoolingsystem.1.5Computedepreciationallowanceunderthenon-poolingsystem.1.6Calculatethebalancingadjustmentthatariseswhenanassetisdisposedof.1.7Identifyprescribedfixedassets.1.8Explainthetaxtreatmentofpres
3、cribedfixedassets.2.DefinitionofPlant(設備,裝置)andMachinery2.1PlantandmachineryisnotdefinedintheIRO,sothewordsmustbegiventheirordinarymeaning.TherehavebeennumerouscasesbeforetheUKcourtsN14-26HKSCPrinciplesofTaxationonthedefinitionofplant.(A)Functionaltest2
4、.2DEFINITIONInYarmouthvFrance(1887)19QDB647,plantwasdefinedastheapparatus(器械,設備,儀器)usedbyabusinessmanforcarryingouthisbusiness–nothisstockintrade,butallgoodsandchattels(動產)fixedormovable,liveordead,whichhekeepsforpermanentemploymentinhisbusiness.2.3Many
5、taxcasesinvolvethedistinctionbetweenplantandbuilding.Ithasbeensaidthatplantperformsanactivefunction,whilethefunctionofabuildingispassive.2.4EXAMPLE1InCIRvBarclay,Curle&CoLtd(1969)45TC221,adrydockwasheldtobeplant,notabuildingstructure.Thedrydockheldships
6、upforrepairandwassimilartoatoolofatrader.2.5EXAMPLE2TheactiveandpassivefunctiontestwasalsoillustratedinCIRvScottish&NewcastleBreweriesLtd(1982)55TC252.Inthiscase,decorations,electriclightfittingsofhotels,wereheldtobeplantastheycarriedoutthefunctionofcre
7、atingatmosphere.(B)Setting(安裝)test2.6EXAMPLE3InJLyons&CoLtdvAG(1944)1AllER477,adistinctionwasmadebetweenthesettinginwhichbusinesswascarriedoutandtheapparatuswithwhichthebusinesswascarriedout.Theformerisbuilding,whilethelatterisplant.Thisprinciplewasfoll
8、owedinJarroldvJohnGood&SonsLtd(1964)40TC681,inwhichamovablepartitionwasheldtobeplantandnotpartofabuilding.N14-26HKSCPrinciplesofTaxation3.CalculationofAllowances(A)Initialallowance(IA)3.1KEYPOINTAninitialallowanceisgiveninrespect
