Income Tax (Exemption) (No. 10) Order 2021: Qualifying Capital Expenditure by Qualifying Company

A qualifying company in the basis period for a year of assessment is exempted from the payment of income tax in respect of statutory income derived from a qualifying project, which is equivalent to the amount of allowance of fifty per cent (50%) of the qualifying capital expenditure incurred by that qualifying company.

1. 根据这项指令 [Income Tax (Exemption) (No. 10) Order 2021]：

👉 一家合格的公司 [qualifying company]

👉 在一个课税年度的基准期内 [basis period for a year of assessment]，

👉 从一个合格的项目 [qualifying project] 中所获得的法定收入 [statutory income]，

👉 相当于公司所产生的合格资本支出 [qualifying capital expenditure ] 的50%的津贴

👉 可以免征所得税。