香港购买混合动力的比亚乔mp3用于经营用途，似乎可以抵扣应缴税款？

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http://www.ibike.com.hk/01_bike_report/10/piaggio/mp3_hybrid/h.htm
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* x2 j$ K8 w: R& K  ^* U具体的大家一起研究啊
8 v8 Q9 ?7 q8 l国内似乎也有买电动汽车，国家补贴的措施。

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Piaggio MP3 Hybrid  正式獲環保署審批 合資格成為環保車輛
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) {1 q* s9 @. N0 O# F' q/ T, `+ r 近年政府各大部門均大力推廣環保項目，同時亦積極向營商機構提供不同方式的優惠及援助，以鼓勵他們響應及參與政府推行的環保政策。
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$ t0 n! v( K, B: @- [) g% X$ MPiaggio香港總代理力榮有限公司於早前已準備向廠方購入環保型號混能電單車Piaggio MP3 Hybrid，現時已正式通過香港環保署審批，成為合資格的環保車輛享受稅務優惠。
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由現在起，所有營商機構購買Piaggio MP3 Hybrid所招致的資本開支，都可以從利得稅中扣除。(詳情可瀏覽環保署及稅務局的網頁)。

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因此，各營商機構選擇電單車作商業用途時，MP3 Hybrid絕對是一個很不錯的選擇。因為除了可以享有稅項減免優惠外，亦能夠達到節能環保，在支持政府實施環保的同時，亦提升公司企業形象。
現時本港市面上混合動力車及電動車的型號 (已正式通過環保署審批)：http://www.epd.gov.hk/epd/tc_chi/environmentinhk/air/prob_solutions/files/Hybrid_PRC_GV_list_c.pdf

有關環保車輛扣除利得稅的處理方法 :
3 ^, j0 b6 u1 k1 k8 p1 Vhttp://www.ird.gov.hk/chi/faq/efv.htm#ded
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MP3 Hybrid結合125cc內燃機和Lithium ion鋰電推動一台約3kW直驅式馬達。MP3與一般混能車不同之處乃主要動力來源是內燃機與馬達合併輸出動力(Parallel hybrid drive)，總功率可達14kW(19PS) 可媲美一般150cc-200cc機車之輸出。
內燃機除了主要負責行車之外，也會替電池進行充電。新車共有四種行車模式，分別是：

1) Hybrid Charge
$ ?1 ?5 Y, p4 ~6 n3 B! M2) Hybrid Power
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4) Reverse後波

2 U; z& a( f$ z3 BMP3 Hybrid在Hybrid Charge的混能模式中，全智能行車電腦(Integrate electronic management system)會自動決定使用多少電能，以節省電力及燃油。但在起步或緊急加速時，電腦會自動增添電能比例，提升加速力。
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在Hybrid Power模式中，電池會放棄充電的考量，無保留地輸出提升動力性能。MP3 Hybrid也可以純以電能推動，無噪無污。
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MP3 Hybrid在65%混能及35%全電能行駛模式的二氧化碳(CO2) 排放為中型機動scooter的1/3，而耗油量亦僅為45%。此外，MP3 Hybrid亦於其雙前輪設計增加了行車安全及穩定性。
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由於MP3 Hybrid的設計嶄新獨特， 因此在2009年更獲得全年十大發明獎，使MP3 Hybrid成為安全又環保的交通工具。
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: V7 D/ x# f/ PPiaggio MP3 Hybrid - Adopting uniquely exclusive technology - this is the first vehicle in the entire automotive sector using lithium ion batteries, which can also be charged from the mains - Piaggio Mp3 Hybrid reduces both fuel consumption and carbon dioxide emissions by more than 50%, complementing the already enviable attributes in terms of technology, safety and rider enjoyment that make the Piaggio Mp3 - the revolutionary three-wheeled scooter - such a hit.

Both internal and electric units have their own advantages and drawbacks. With the Piaggio Mp3 Hybrid, you no longer have to choose between performance and ecology .Mp3 Hybrid is powered by a revolutionary hybrid drive system developed first by the Piaggio Group for a two-wheeled application and combining the advantages of a petrol engine with those of an electric motor.
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The Piaggio MP3 Hybrid incorporates a “parallel” hybrid drive in which a combustion engine and an electric motor are mechanically and electronically linked and simultaneously supply power to the wheel in perfect synergy.  In this integrated internal combustion/electric powertrain, the internal combustion engine - the petrol engine - works like a normal catalysed four stroke unit, offering excellent performance.
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Whenever the rider calls for particularly brisk acceleration, the electric motor kicks in, supplementing the petrol unit to provide up to an 85% boost in performance, offering more immediate and responsive pickup during the first few metres - which is precisely where it is most needed in city use.

Through the “Ride by Wire” power control system, the on board electronics (VMS – Vehicle Management System) decides how much power to draw from the petrol engine and the electric motor in relation to the effective operating conditions to optimise both performance and consumption.

This synergy between the two powerplants, achieved with integrated electronic management, does not only offer better performance but also reduces fuel consumption - the Piaggio Mp3 Hybrid can return up to 60 Km/l, compared with an average of 26 Km/l for petrol scooters with mid sized engines - and CO2 emissions, at just 40 g/Km compared with 90 g/Km for a conventional internal combustion engined scooter (figures for the Mp3 Hybrid calculated considering 65% use in hybrid mode and 35% use in electric mode).

Simply press the button on the handlebar to disengage the petrol engine and turn Mp3 Hybrid into a totally ecological scooter, a zero emissions vehicle that can circulate freely in areas restricted to internal combustion engines.  Press the button back again to enjoy the benefits of extended range: the petrol engine wakes up again and resumes its role as the vehicle's primary power plant, charging the batteries while riding in areas open to normal vehicle traffic. The rider can switch between the full electric and hybrid mode even while on the move, by simply selecting the desired mode by pressing and holding the “Hy Tech” button for a few seconds.
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The electric motor also offers the Piaggio MP3 Hybrid an ultra-quiet reverse mode, which is handy for parking and for manoeuvring out of tight spaces. In addition to the normal controls, a special selector also lets the rider choose from four operating modes for the vehicle: with two hybrid and full electric modes (including reverse).

MP3 Hybrid manages the power delivered from the petrol and electric units with a Ride-By-Wire system: the torque requested by the rider via the throttle and brake is processed by the integrated electronic management system which, on the basis of a number of parameters (such as battery charge, for example), splits the power delivery between the power plants.

When decelerating and braking, the management system recovers energy and accumulates it in the battery; The hybrid modes (Hybrid Charge for maximum battery charge, and Hybrid Power, for maximum performance) have been conceived to allow the user to manage and optimise performance, consumption and battery charge capacity.

/ G$ S7 o" ~2 S5 vIn full electric mode, Hybrid fully disengages the petrol engine to turn into a silent, electric vehicle with zero exhaust emissions.

Piaggio MP3 Hybrid is the first vehicle in the world to combine plug-in charging from the mains with lithium ion batteries which with their superior energy density and reliability – offering higher performance, greater lightness and increased longevity than the technologies currently in use.
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The battery pack, with integrated control electronics, is hidden away in the compartment under the saddle, which still has enough room to accommodate a helmet and other objects.

An indicator integrated into the dashboard lets the rider keep a constant eye on the battery charge level. The vehicle is charged easily from the mains with a normal electrical cable, plugged into the relative socket with the panel switched off.

The full charge cycle takes approximately three hours , although 85% charge is achieved in just two hours.

c.z

地板

li575

在大陆这样的天朝别想正腐会关心摩托

鱼水情深

真羡慕香港公民！什么时候我们才能够真正拥有？、、、、、、、

kimi_hua

一国两制。。。

neo5929

扣了税。。。也还他妈是天价
唉。。和谐和谐

chtq

帮顶帮顶帮顶

gqf

在国内是不可能的。