profit tax問題

有得扣稅。
入帳方式應該是 prescribed fixed asset 析舊哂佢，而銀行 interest 入應付利息。年結時，應付利息編入 profit & loss account 來低消收入用以結算純利。在此情形下即是有得扣稅。

The prescribed asset so acquired is wholly and exclusively used by the company for business use and is not under operating lease. The interest expenses will then be regarded as business expenses and therefore it is deductable for profits tax purposes.