雙租族的迷思:稅務分析
- 出租物業的物業稅:(+)
- 薪俸稅因住房報稅優惠,所繳交的薪俸稅因而減少。(-)
- 居所利息扣減。(+)
要注意20%的寬免額已包括該物業的所有維修及按揭利息支出。
The 20% is an all-inclusive element. You cannot claim
deductions separately for government rent, decoration fees, rent-collection
fees, building management fees, insurance and mortgage interests.
2.
薪俸稅因住房報稅優惠,所繳交的薪俸稅因而減少
The RV is calculated at 4%, 8% or 10% of
your total net income after deducting outgoings and expenses (excluding
expenses of self-education), depending on the type of accommodation provided.
Type of Accommodation |
Percentage |
Residential
unit/serviced apartment |
10% |
2 rooms in a hotel,
hostel or boarding house |
8% |
1 room in a hotel,
hostel or boarding house |
4% |
3.
居所利息扣減。(+)
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