印花稅: 第2標準稅率

此網站提供簡易的印花稅計算機,為讀者計算物業轉讓文書(即住宅物業買賣協議和非住宅物業樓契)及租約的應繳印花稅。 讀者只需輸入物業轉讓代價;應繳印花稅金額會自動顯示在螢幕上。

#免 責 條 款 :上 述 計 算 的 應 繳 印 花 稅  僅 供 參 考

買賣或轉讓香港不動產的印花稅率如下:

印花稅常見問題:

1. 納稅人何時可以選用第2標準稅率(較低稅率)?
 

- 2020年11月26日後所簽立以購買非住宅物業的買賣協議。

- 買方聲明納稅人是代表自己行事的香港永久性居民,而且在購入住宅物業時並非其他香港住宅物業的實益擁有人,而以第2標準稅率徵收,假若後來稅務局發現買方的聲明不正確,買方須負上繳納指定印花稅款項(即以第1標準(第1部或第2部)適用稅率與第2標準稅率計算的「從價印花稅」之間的差額) 的法律責任。

2. 買方如何顯示沒有擁有其他住宅物業?

當買家提交購買住宅物業的買賣協議給予印花稅署申請加蓋印花時,基於買方在香港沒有擁有其他住宅物業,聲稱可以按第2標準稅率繳納「從價印花稅」,買方須作出相關法定聲明(IRSD131)。印花稅署會核實有關資料是否正確,包括查閱土地註冊處的紀錄。

3. 香港永久性居民在購買新住宅物業時,已出售其原有所擁有的住宅物業,能否選用第2標準稅率?

 

臨時買賣協議是一份「可予徵收印花稅的買賣協議」。對於已訂立買賣協議出售住宅物業的賣家,會被視為已處置有關物業。 假如該名香港永久性居民在購買新住宅物業時是代表自己行事並已簽訂買賣協議出售所有其他住宅物業,他只須按第2標準稅率繳付「從價印花稅」。

 

但如果當中任何的交易未能完成〔即被取消、廢止或撤銷或在其他方式下未予履行〕,他會被追回第1標準第1部稅率與第2標準稅率的印花稅差額。

4. 如果納稅人不同意印花稅評稅,納稅人應如何處理?

根據《印花稅條例》第14條,任何人不滿評稅,可在評稅通知書發出日期起計的一個月內向區域法院提出上訴。

The major tax types in Hong Kong include:

 

●  Profits tax - assessable profits derived from Hong Kong (standard tax rate - lowest at 8.25% or 16.5%)

●  Salaries tax - assessable income generated in Hong Kong (progessive or standard tax rate)

●  Property tax - rental income derived in Hong Kong immovable properties

●  Stamp duty - transfer of immovable properties, tenancy agreements or shares transfer

 

Ther are no GST, consumption tax, dividend tax, and capital gain tax in Hong Kong, offshore sourced income are not taxable in Hong Kong

 

As such, Hong Kong attractive low tax rates system attract many overseas entities to set up companies in Hong Kong for tax planning purposes in order to reduce the Group's overall tax burden.  For instance:

 

 

●  Make use of different taxing entities (individuals or entities) to reduce the tax burden

●  Adoption of E-commerce taxing benefits (Offshore profits are not subject to Hong Kong profits tax)

●  Obtain preferential tax tratement under tax treaties entered between Hong Kong and other tax jurisidiction

●  Application of advance rulings to reduce tax risks for new business transactions

 

Tax planning are applicable to SME, not only to MNC, SME can also reduce their tax burden via tax avoidance methodologies in order to increase their working capital so that the Company can reinvest their business with saved taxes.

 

 

Please keep in mind that tax planning is achieved through tax avoidance, not tax evasion.  Tax evasion would lead to criminal offense and trigger tax field audit / tax investigation.  Professional tax advisor can help you to structure tax planning via legitimate methods.

 

 

For further information, please contact 展群CK ®:

a. Phone at (852) 3502 7392
b. Whatsapp at (852) 5227 9242

c. Email at info@ck-tax.com