英国税收减免(全国性投资优惠措施): 以下为折旧制度。(1)第一年津贴(机器设备及备件等): 1984年3月13日以前的设备可享受100%折旧免税优惠,1984年3月13日以后的可享受75%免税优惠,1985年3月31日后的享受50%优惠,1986年3月31日以后使用的设备不能享受折旧免税优惠。(2)初步折扣津贴(新建工厂厂房等): 1984年3月31日以前建成的可享受75%折旧免税优惠,1984年3月13日后建成的可享受50%,1985年3月31日后 British tax relief (national investment incentives): The following depreciation system. (1) Subsidy for the first year (machinery and equipment, spare parts, etc.): Equipment pre-dated March 13, 1984 is entitled to a 100% depreciation exemption, a 75% duty-free discount after March 13, 1984, 50% discount on the 31st of the month, and depreciation-free tax on the equipment used after March 31, 1986. (2) Initial discount allowance (newly-built factory building, etc.): 75% depreciation allowance will be given before March 31, 1984 and 50% after March 13, 1984; after March 31, 1985