買賣物業利得稅問題

2011-08-30 12:23 am
買入物業約年半後賣出, 稅局會否當作利得稅 ?

~ 買入時原意作收租用途
~ 成交後租返比賣家, 有租約
~ 期間收租供樓
~ 年半後賣出
~ 在此之前沒有任何炒樓行為

基於以上, 稅局會否定為是次交易要比利得稅, 作為trading ?

回答 (3)

2011-09-02 2:44 am
✔ 最佳答案
First of all, you use the limited company to hold the property or under your personal name. If this is under limited company, the auditor of your limited company will be able to handle for you. If not, under your personal name, your case may not need to pay tax.

You are not a frequent trader of properties, and the property was sold after 1.5 year later. Plus, your property did receive the rental income from investment purpose. Accordingly, you can prove your intention is not to trade the property, and you are not subject to tax then.

But, if the Inland Revenue Department has sent you the query letter, this is better to hire a tax professional to handle it.
2011-08-30 11:18 pm
如何考慮以下因數
~whether one off transaction
~whether transaction related the trade of taxpayer
~source of fund
~whether the interest purchased was resold as it stood or whether work was done on it for purpose of resale
~whether item was purchased to provide enjoyment or to produce income pending resale
2011-08-30 6:09 pm
你以前無炒樓唔代表你唔會去炒,而年半似乎短咗啲!由於資料有限,我會覺得納稅機會頗高!僅供參考!


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