超急呀!交功課!!!!!!計物業稅?

[匿名]

2007-11-28 1:01 am

Mr Chan pur a flat in 01/07/04,& let to Mr Kwan for 2y from 01/07/04,Mr Kwan pay premium $360000 at the commencement of the lease,rent $20000 per rent.

Mr Kwan paid rent up to 30/11/05,& he occupied the flat up to 31/05/06,
& disappeared from 01/06/06,Mr Chan repossessed the flat on 31/07/06,
but he could not let the flat out until 01/04/07.

property tax payable by Mr Chan for the years of assessment 2006-07(點計呀?)

回答 (1)

Thomas

2007-11-28 6:06 am

✔ 最佳答案

2004/2005
Rental income $180,000
Premium $135,000
Total income $315,000
Less :20 % statutory repairs $63,000
Totoal net assessable income $252,000
Property tax due for 2004/2005 15% $37,800
2005/2006
Rental Income $240,000
Premium $180,000
Total Income $420,000
Less : 20% statutory repairs $84,000
Total net assessable income $336,000
Property tax due for 2005/2006 15% $50,400
2006/2007
Rental income $60,000
Premium $45,000
Total income $105,000
Less :
Bad debts (from 01/12/05-31/03/06) $72,000
Bad debts (from 01/04/06-30/06/06) $60,000
Total tax refund $27,000 x 15% =$4,050

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