假設冇工返，淨係靠收租為生，而收租又低過個人免稅額，使唔使俾物業稅？ 定係要揀個人入息課稅 才可以當係收入一部份？
另外如果出租樓翻按套現，可唔可以claim到供樓利息當係免稅額？
稅務問題一問
脆香雞翼飲雪梨茶
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1）要，除非申請個人入息
2）係
3）唔可以，要自住樓
2）係
3）唔可以，要自住樓
要揀personal assessment
出租物業供樓利息要揀personal assessment先有得扣
出租物業供樓利息要揀personal assessment先有得扣
翻按唔計
如果揀個人入息課稅, 出租樓翻按當唔當係支出？
你講既係Home Loan Interest
received monthly rental of $40,000 from the letting of a
property under mortgage. Interest of $42,000 was paid during the year.
property under mortgage. Interest of $42,000 was paid during the year.
可以答你arguable
用Home Loan Interest Q17 來講:
https://www.ird.gov.hk/eng/faq/hli.htm
A second charge, a re-mortgaged loan or an overdraft account
17.
Q:
Is home loan interest paid on a second charge, a re-mortgaged loan or an overdraft account tax deductible?
A:
The point to consider is whether the loan obtained is directly applied for acquisition of the claimant's dwelling. For example:
(i) The claimant, in addition to obtaining a bank mortgage loan on 70% of the cost of his dwelling, is further granted a second mortgage loan by the developer of the property, the developer being one approved by the Commissioner of Inland Revenue under s.26E(9) of the Inland Revenue Ordinance. In such case, subject to the maximum limit under sections 26E(2)(a)(ii) and 26E(2)(c), interest paid on both loans are deductible for tax purposes.
(ii) If the claimant re-mortgaged his property and used the borrowed money to purchase shares, the interest paid on the re-mortgaged loan is not tax deductible. However, if the re-mortgaged loan was used to repay the original loan which was executed for acquisition of his dwelling so as to enjoy a lower interest rate, the portion of loan interest paid, pro-rata to the outstanding balance of the original loan, is tax deductible.
(iii) Home loan interest paid on bank overdraft account is deductible if the money borrowed is directly used for acquisition of his dwelling and the overdraft facility is secured by a mortgage/charge over the dwelling or any other property in Hong Kong. If the bank overdraft account is used partly for purposes other than for acquisition of the dwelling, the amount of deductible home loan interest would be reduced accordingly.
用Home Loan Interest Q17 來講:
https://www.ird.gov.hk/eng/faq/hli.htm
A second charge, a re-mortgaged loan or an overdraft account
17.
Q:
Is home loan interest paid on a second charge, a re-mortgaged loan or an overdraft account tax deductible?
A:
The point to consider is whether the loan obtained is directly applied for acquisition of the claimant's dwelling. For example:
(i) The claimant, in addition to obtaining a bank mortgage loan on 70% of the cost of his dwelling, is further granted a second mortgage loan by the developer of the property, the developer being one approved by the Commissioner of Inland Revenue under s.26E(9) of the Inland Revenue Ordinance. In such case, subject to the maximum limit under sections 26E(2)(a)(ii) and 26E(2)(c), interest paid on both loans are deductible for tax purposes.
(ii) If the claimant re-mortgaged his property and used the borrowed money to purchase shares, the interest paid on the re-mortgaged loan is not tax deductible. However, if the re-mortgaged loan was used to repay the original loan which was executed for acquisition of his dwelling so as to enjoy a lower interest rate, the portion of loan interest paid, pro-rata to the outstanding balance of the original loan, is tax deductible.
(iii) Home loan interest paid on bank overdraft account is deductible if the money borrowed is directly used for acquisition of his dwelling and the overdraft facility is secured by a mortgage/charge over the dwelling or any other property in Hong Kong. If the bank overdraft account is used partly for purposes other than for acquisition of the dwelling, the amount of deductible home loan interest would be reduced accordingly.
your point is?
明了，原來PA 咁著數
.....唔一定, 所以要tax planning
https://www.ird.gov.hk/eng/pdf/pam37e.pdf
see example 3
see example 3
咁樣係咪tick定PA好啲，稅局會同你計邊個低畀邊個？
咁有米坐到收租就比少少錢人同你報稅喇
你可以走去稅局問
你可以走去稅局問
無其他收入就揀PA
唔揀既話要硬食15% property tax, 仲要無埋 personal allowance + $6,000 退稅
唔揀既話要硬食15% property tax, 仲要無埋 personal allowance + $6,000 退稅
明白了，總之如果淨靠收租 維生的話，就揀PA, 可以扣除個人免稅額12萬,再加一年六萬蚊QDAP, 再加埋出租物業翻按利息 有機會一毫子都唔使交.
想請問下 如果我有partnership
宜家有business loss
請問係咪都可以行pa扣稅
宜家有business loss
請問係咪都可以行pa扣稅
賭身家就唔差在呢dd
Only interest attributable to the original mortgage is allowable. Say you redeemed outstanding original loan of $500,000 with a new mortgage of $5 million.
The allowable interest = total interest * 0.5 million / 5 million.
The allowable interest = total interest * 0.5 million / 5 million.
睇係你其他收入有幾多
如果揀PA
Current year loss 會先用嚟 offset income
之後先到免稅額
如果揀PA
Current year loss 會先用嚟 offset income
之後先到免稅額