Property Tax問題

計Property Tax既時候, government rent係冇得deduct既, 無論係唔係業主俾都冇得扣稅。

Repair同Renovation亦冇得deduct, 因為計property tax既時候, 稅局只會俾個20% of Net Assessable Value既statutory deduction, 無論果年有冇使錢做維修或翻新, 果20%都會俾, 但係任何維修翻新既使費都唔可以扣稅。

1. 你要證明自己有業務，咁相關費用就可以扣除。
2. 如果要話自己有業務，最起碼要有商業登記。
3. 稅務上訴個案D122/02話唔得，不過理由就非常無理：用公司法﹝仲係英國嘅！﹞去凌駕香港稅務條例，話唔承認商業登記條例係成文法。
4. 你如果敢向政府挑戰就搵我啦！
希望幫到你

If the tenant pays rates, Net Assessable Value (NAV) is equal to the Assessable Value(AV) - rent received less a standard allowance of 20% for repairs and outgoings. If the owner is responsible for paying rates, rates paid can be deducted before allowing the 20% deduction. So, no further actual repair and renovation expenses could be deducted. And, no government rent could be deducted too.
Details in
http://www.ird.gov.hk/eng/tax/ind_ppt.htm#06

如果你個property係私人擁有, 基本上是可扣既機會係超級低.
因為只有rate可以扣減.

我係商務中心攪左間有限公司, 現在投資買賣賺錢都唔係駛點交稅.

因為有限公司可以話咩費用都有辦法出到數, 搵老豆做個收租佬出人工又得, 食下飯有得, 搭車去收租, 搵數 (其實自己日日入octopus)

d專業商務人士有稅務會計師, 搵佢地成立公司佢地自然會比埋d 專業advise.

我搵開呢間, d朋友個個都係用緊呢間VP business centre

www.vaddplatfom.com