The actual expenditures incurred in the purpose of acquiring or technical reforming the fixed assets before available to the users , shall be shown separately as construction in progress in accounting statement 为构建固定资产或资产进行更新改造发生的实际支出，应当在会计报表中单独列示。
Sections 39b , 39b and 18f of the ordinance , eligible to claim initial and annual allowances in respect of capital expenditure incurred by it on machinery and plant , 依据税务条例第39b 1第39b 2和第18f 1条的规定，就机械和工业装置所招致的资本开支，继续享有申索初期免税额和每年免税额的资格
To extend the deduction originally allowed only in respect of expenditure on hotel refurbishment to cover capital expenditure incurred on the refurbishment on all non - domestic buildings 将原只容许就酒店翻修开支作出的税项扣除的范围扩大，以容许就任何非住用楼宇的翻修所招致的资本开支作出税项扣除；
Sections 33a and 18f of the ordinance , eligible to claim annual allowances in respect of capital expenditure incurred by it on the construction of commercial buildings and structures , 依据税务条例第33a 1和第18f 1条的规定，就建造商业建筑物及构筑物所招致的资本开支，继续享有申索每年免税额的资格
B the total expenditure incurred by the inland revenue department in collecting and administering estate duty and its ratio to the total amount of estate duty collected in each of the past three years are as follows 二税务局在过去三年徵收及执行遗产税的开支总额，以及该金额与同年的遗产税收入总额的比例如下
In line with the users pay and cost recovery principles adopted by the administration , the ordinance provides that any fees prescribed may be fixed at levels sufficient to effect the recovery of expenditure incurred 为配合政府一贯收回成本和用者自付的政策，条例订明收费可厘定于足以收回处理申请成本的水平。
Sections 34 , 34 and 18f of the ordinance , eligible to claim initial and annual allowances in respect of capital expenditure incurred by it on the construction of industrial buildings and structures , 依据税务条例第34 1第34 2和第18f 1条的规定，就建造工业建筑物及构筑物所招致的资本开支，继续享有申索初期免税额和每年免税额的资格
The number and ranks of csd officers who attended the above course , the total public expenditure incurred , and the programme and subhead of expenditure in csd s estimates under which provision was made for such expenditure 曾参加上述课程的惩教人员的数目及职级涉及的公帑开支总额，以及惩教署在其财政预算中哪个纲领和分目为该等支出预留拨款
Sections 16f and 16 of the ordinance , eligible to claim deductions in respect of capital expenditure incurred by it on the renovation or refurbishment of buildings and structures other than domestic buildings and structures , 依据税务条例第16f 1和第16 1 ga条的规定，就翻新或翻修建筑物及构筑物住用建筑物及构筑物除外所招致的资本开支，继续享有申索扣除的资格
Of the total public expenditure on controlling unlicensed hawkers , the respective numbers of prosecutions brought against them and the average amount of public expenditure incurred in respect of each prosecution , in each of the past five years ; and 过去五年，每年用于管制无牌小贩的公帑开支总额、每年向无牌小贩作出检控的次数，以及平均每宗检控所用的公帑开支；及
