或者，姊姊可否經她持有的有限公司將那物業50%業權送給母親(直系親屬送契可免厘印費?)，我則另購買那物業50%業權，由於低於200萬元，所以我只需付100元厘印費，這方法是否可行?
更新1:
由於她們的有限公司有其他物業，所以不會全間公司轉讓。 另外，據一些律師或會計師說，稅局會自行以市值定厘印費，然後追收相差的厘印費，這是真的嗎? 機會率有幾大? 請問有無人試過買樓後被稅局追收厘印費?
買樓(親友轉讓)怎減付厘印費?
2009-02-26 6:25 am
姊姊及姊夫擁有的有限公司(各50%及只作投資物業之用)擁有的其一物業想轉讓於本人及母親，物業市價約300萬元，但她們以低於200萬元出讓，可否因此只付100元厘印費? 或稅局會以市值定厘印費? 常見有特別低於市值的成交，那稅局會追收它們以市值定相差的厘印費嗎?
或者，姊姊可否經她持有的有限公司將那物業50%業權送給母親(直系親屬送契可免厘印費?)，我則另購買那物業50%業權，由於低於200萬元，所以我只需付100元厘印費，這方法是否可行?
或者，姊姊可否經她持有的有限公司將那物業50%業權送給母親(直系親屬送契可免厘印費?)，我則另購買那物業50%業權，由於低於200萬元，所以我只需付100元厘印費，這方法是否可行?
回答 (2)
2009-02-28 4:34 am
✔ 最佳答案
無錯，根據印花稅條例，稅務局絕對有權對懷疑低於市值轉移產權的交易進行市值評估，而徵收印花稅即厘印費，所以之前一位回答你問題的是完全錯誤，又例如，你家姐以送贈方式，產業權轉移給你而沒有涉及金錢交易，根據印花稅條例，亦需要按經評估市值價格徵收印花稅即厘印費，所以若物業交易價格偏離市值的話(一般超過5%)，便會進行重新評估。若你真的以原市值300萬的物業，以200萬交易的話，重新評估的機會是百份之一百!本人在這方面有很多的案例和經驗，因為本人曾為很多個案作物業市值評估。
參考: 法律知識及經驗
2009-02-27 5:02 am
If you want to save the stamp duty, you could do it by either of the followings:
1: Ask your sister's company to sale the premises to you at HK$2m, so that you could enjoy only HK$100 stamp duty. IRD could only charge the stamp duty base on the actual transaction price / consideration.
2: just change the name of the company from your sister to you. You then can pay HK$0.00 stamp duty.
Disadv for option 1: If you have to apply for mortgage, the property valuation won't greater than the actual transcation price / consideration. i.e. you can at most apply for 95% of the HK$2m = HK$1.9m mortgage.
Disadv for option 2: You can't simply apply for mortgage.
1: Ask your sister's company to sale the premises to you at HK$2m, so that you could enjoy only HK$100 stamp duty. IRD could only charge the stamp duty base on the actual transaction price / consideration.
2: just change the name of the company from your sister to you. You then can pay HK$0.00 stamp duty.
Disadv for option 1: If you have to apply for mortgage, the property valuation won't greater than the actual transcation price / consideration. i.e. you can at most apply for 95% of the HK$2m = HK$1.9m mortgage.
Disadv for option 2: You can't simply apply for mortgage.
收錄日期: 2021-04-23 18:15:10
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20090225000051KK01944