咩叫 折舊 免稅額

他們理解問題錯誤了!!

折舊(Depreciation)--right, it is an expense for the wear and tear, or obsolent of a fixed assets. When a fixed asset (such as machinery) is acquisited for production, we must depreciate / amortize the value of fixed asset during its useful life. Therefore, the depreciated amount must be recorded in Profit and Loss account as an expense.

免稅額(Allowance)--the amount of allowance is tax deductible for taxation. The common example of allowance -- single allowance ($100,000), dependent allowance....

But your question 折舊免稅額 (Depreciation Allowance) is related to the topic of TAXATION!! It is another thing.

When we calculate depreciation, it may not be tax deductible or you may get higher amount of allowance. For example, if you buy a computer $50,000 as a fixed asset and use 20% depreciation rate (depreciate $10,000 in 5 years), you must record $10,000 as an expense in the Profit and Loss account. However, according to Inland Revenue Department (IRD), the computer $50,000 can be fully allowed in taxation deduction in the 1st year.
So the Depreciation Allowance is given by IRD, and the taxation amount may be correspondent with your financial statements. Therefore, you may pay less taxation in the 1st year and pay higher taxation in next years.

e.g[90%=９折]

配合原則的一個例子就是固定資產的折舊, 固定資產可以貢獻企業營運的經濟效益在一會計期間以上, 即使如此, 其效益也會隨著時間的經過而為企業營運所耗用, 也就是為了創造企業的營業收入提供其服務效益, 所以依據收入費用配合原則, 固定資產的成本必須在其提供服務的會計期間逐期轉列為費用, 作為相關營業收入的滅項, 以計算營業損益, 這個有系統的將固定資產成本轉成費用的方式, 成為折舊 (Depreciation).

為了計算折舊, 我們必須根據以下三項資資料:

資產的成本
資產的使用年限
資產的殘值
資產的成本指的就是資產的原始購入成本.

2006-12-16 16:54:17 補充：
折舊的方法通常有兩大類, 一類稱為直線折舊 (Straight-line depreciation), 亦即每個會計期間認列相同金額的折舊費用, 另一類稱為加速折舊 (Declining/Reducing-balance depreciation), 即在使用初期認列較高的折舊費用, 在加速折舊法下, 折舊費用將逐期滅少.

2006-12-16 16:56:58 補充：
免稅額～就是不納入計算要付稅金的金額～～