富景地產有限公司 Fullview Property Agency Limited

 

 

印花稅SSD,BSD,AVD

◆額外印花稅Special Stamp Duty (SSD)

由2010年11月20日起,除非有關交易獲豁免,或「額外印花稅」不適用於有關的交易,任何以個人或公司(不論在何地註冊)名義,在2010年11月20日或以後取得住宅物業,並在取得後24個月內(物業是在2010年11月20日或之後至2012年10月27日前取得)或36個月內(物業是在2012年10月27日或之後取得)將其轉售,均須繳交「額外印花稅」。 

With effect from 20 November 2010, unless the transaction is exempted from Special Stamp Duty (SSD) or SSD is not applicable, any residential property acquired on or after 20 November 2010, either by an individual or a company (regardless of where it is incorporated), and resold within 24 months (the property was acquired on or after 20 November 2010 and before 27 October 2012) or 36 months (the property was acquired on or after 27 October 2012), will be subject to SSD.

 

◎適用於在2010112020121026日期間取得的住宅物業:

 If the property was acquired between 20 November 2010 and 26 October 2012,

(i)持有期為6個月或以內

(i)15% if the property has been held for six months or less;

稅率15%

Tax  Rate                

(i i) 持有期超過6個月但在12個月或以內,

(i i)10% if the property has been held for more than six months but for 12 months or less; and

稅率10%

Tax Rate

(iii) 持有期超過12個月但在24個月或以內

(iii) 5% if the property has been held for more than 12 months but for 24 months or less.

稅率5%

Tax Rate

◎適用於在2012年10月27日或以後取得的住宅物業:

If the property was acquired on or after 27 October 2012

(i)持有期為6個月或以內,

(i)20% if the property has been held for six months or less;

稅率20%

 Tax Rate                

(i i) 持有期超過6個月但在12個月或以內,

(ii)15% if the property has been held for more than six months but for 12 months or less; and

稅率15%

Tax Rate

(iii) 持有期超過12個月但在36個月或以內,

(iii) 10% if the property has been held for more than 12 months but for 36 months or less.

稅率10%

Tax Rate

 

 

◆買家印花稅Buyer's Stamp Duty (BSD)  

 

《2014年印花稅(修訂)條例》(“修訂條例”)已於2014年2月28日刊憲。根據該修訂條例,由2012年10月27日起,就住宅物業交易加徵「買家印花稅」。除非獲豁免,「買家印花稅」適用於2012年10月27日或之後就住宅物業所簽立的買賣協議或售賣轉易契。「買家印花稅」是在現有的從價印花稅及「額外印花稅」(如適用)之上,就住宅物業交易加徵的印花稅。
 

※所有有限公司,不論其股東和董事的居民身分,

    在2012年10月27日或以後取得住宅物業,均須繳納「買家印花稅」。
 

※非香港永久性居民於2012年10月27日或之後就住宅物業所簽立的

     買賣協議或售賣轉易契,須繳納「買家印花稅」
 

※「買家印花稅」是按物業交易的代價款額或物業市值(以 較高者為準),       以 15 % 的稅率計算 。

The Stamp Duty (Amendment) Ordinance 2014 (Amendment Ordinance) was gazetted on 28 February 2014. Among others, the Amendment Ordinance imposes Buyer's Stamp Duty (BSD) on residential property transactions with effect from 27 October 2012. Unless the transaction is exempted from BSD, any agreement for sale or conveyance on sale for acquisition of any residential property executed on or after 27 October 2012 will be subject to BSD. BSD is charged on residential property transactions, on top of the existing ad valorem stamp duty and the special stamp duty, if applicable.
 

  •  A limited company, regardless of the residency status of   its shareholders and directors, will be liable to BSD if it acquires a    residential property on or after 27 October 2012.

  •  The non-HKPR will be liable to BSD if any agreement for sale or   conveyance on sale for acquisition of any residential property  executed on or after 27 October 2012 will be subject to BSD.

 

  • BSD is charged at 15% on the stated consideration or the market value of the property (whichever is the higher).


◆從價印花稅Ad valorem stamp duty ( AVD)

 

第1及第2標準稅率(Proposed new AVD rate)

◎住宅物業Residential Premises

財政司司長於 2016年11月4日宣佈,政府將修訂《印花稅條例》以調高住宅物業交易的「從價印花稅」稅率至劃一15%。根據政府的建議,任何在 2016年11月5日或以後簽立以買賣或轉讓住宅物業的文書,除獲豁免或另有規定外,均須按新的「從價印花稅」稅率繳付「從價印花稅」,稅率劃一為物業的售價或價值(以較高者為準)的15% 。
On 4 November 2016, the Government announced that the Stamp Duty Ordinance would be amended to increase the AVD rates for residential property transactions to a flat rate of 15%.  Under the Government’s proposal, any instrument executed on or after 5 November 2016 for the sale and purchase or transfer of residential property, unless specifically exempted or provided otherwise, will be subject to the proposed new AVD rate (a flat rate at 15% of the consideration or value of the residential property, whichever is the higher).

 

劃一15%

Flat Rate  15%

 

 

 

 

◎住宅物業 Residential Premises 
任何在 2016年11月5日或以後簽立以買賣或轉讓住宅物業的文書,獲豁免的情況是取得有關物業的人為代表自己行事的香港永久性居民,而他/她在取得該住宅物業時,在香港沒有擁有任何其他住宅物業;在該等情況下,「從價印花稅」第2標準稅率將繼續適用。現時為轉換唯一住宅物業的香港永久性居民買家而設的退還部分稅款的機制亦會保留。


Any instrument executed on or after 5 November 2016 for the sale and purchase or transfer of residential property, unless specifically exempted or provided otherwise, A HKPR acquiring a residential property where he/she is acting on his/her own behalf and does not own any other residential property in Hong Kong at the time of acquisition will continue to be subject to AVD at Scale 2 rates.  The refund mechanism under the existing regime for HKPR buyer who changes his/her single residential property will also be retained.   The amendment will not affect transactions relating to non-residential properties either.  

(第2標準) Rates at Scale 2               住宅物業      Residential premises

物業的售價或價值(以較高者為準)

稅率Rates at Scale 2

2,000,000元或以內

100元

2,000,001元至2,351,760元

100元+超出2,000,000元的款額的10%

2,351,761元至3,000,000元

1.5%

3,000,001元至3,290,320元

45,000元+超出3,000,000元的款額的10%

3,290,321元至4,000,000元

2.25%

4,000,001元至4,428,570元

90,000元+超出4,000,000元的款額的10%

4,428,571元 至6,000,000元

3%

6,000,001元至6,720,000元

180,000元+超出6,000,000元的款額的10%

6,720,001元至20,000,000元

3.75%

20,000,001元至21,739,120

750,000元+超出20,000,000元的款額的10%

21,739,121元或以上

4.25%

◎非住宅物業  Non Residential  Premises

行政長官於2020年11月25日宣布藉《印花稅條例》的修訂,由2020年11月26日起撤銷非住宅物業雙倍從價印花稅。具體而言,《2020年印花稅(修訂)條例草案》(《條例草案》)建議將適用於某些處理非住宅物業的文書的從價印花稅稅率,由第1標準第2部稅率回復到第2標準稅率。待《條例草案》獲立法會制定成法律後,除另有規定外,任何在2020年11月26日或以後簽立以買賣或轉讓非住宅物業的文書的從價印花稅將會以第2標準稅率徵收。

On 25 November 2020, the Chief Executive announced the introduction of amendments to the Stamp Duty Ordinance to abolish the Doubled Stamp Duty on non-residential property transactions with effect from 26 November 2020.  Specifically, the Stamp Duty (Amendment) Bill 2020 (the Bill) proposes to revert the AVD rates on certain instruments dealing with non-residential property from the rates under Part 2 of Scale 1 to the rates under Scale 2.  Subject to the enactment of the Bill by the Legislative Council (LegCo), unless otherwise provided, any instrument executed on or after 26 November 2020 for the sale and purchase or transfer of non-residential property will be subject to AVD at the rates under Scale 2.

 

 
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