的士利得稅

Yes. the capital portion of the instalment payment has to be added back, not be a deductible expense, in profits tax computation. This is not an expense but payments related to the capital asset - taxi vehicle.

2010-03-16 15:19:29 補充：
For more information on Deductible Expenses and Non-deductible Items, please go to IRD's website:
http://www.ird.gov.hk/eng/tax/bus_pft.htm#06