兩用住宅的條例一問 work-home policy

Usually, the type of building to be erected on a site is governed by 3 different ordinance/lease. For the residential building erected upon a retail shop podium, we usually classify them as composite residential/commercial building and is commonly found in HK although the residential portion is usually multi-storeyed high rise building.

2009-01-16 10:59:13 補充：
1. Planning Aspects

The user of most of the area in Hong Kong is governed by the Town Planning Ordinance and is reflected in the Outline Zoning Plan. You should check firstly which outline zoning plan your site falls within.

(http://www.ozp.tpb.gov.hk)

2009-01-16 11:00:35 補充：
Then, after locating the respective outline zoning plan, then you should check against which zoning where the subject site falls within in the Outline Zoning Plan (OZP).

2009-01-16 11:02:53 補充：
If it falls into "Commercial/Residential" zone, you are allowed to build composite building.

2009-01-16 11:03:15 補充：
2. Government Lease
Then you should check the Government lease of subject site. If there is no restriction on the user of the site in the government lease, you can build the composite commercial/residential building. Otherwise, you may apply to the Lands Department for lease modification.

2009-01-16 11:03:32 補充：
3. Buildings Ordinance

You should also check against the Buildings Ordinance to ascertain the parameters of the building (e.g. plot ratio, site coverage, building height, etc).

(http://www.bd.gov.hk)

2009-01-16 11:04:29 補充：
Finally, you may also note that the max height of building is also governed by the airport height restriction. You are required to check the HONG KONG AIRPORT (CONTROL OF OBSTRUCTIONS) ORDINANCE, cap. 301).

2009-01-16 11:04:55 補充：
You can check the plans at the Survey and Mapping Office of the Lands Department to ascertain the maximum height allowed for your site.

I do not quite understand what sort of taxes you've mentioned. If your business is a developer, then you need to pay profit tax.

2009-01-16 11:05:03 補充：
I also do not understand your question on the classification of the property owner. If you develop the building, you are the developer.