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spirintel LV10
发表于 29-4-2013 21:21:22
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本帖最后由 spirintel 于 29-4-2013 21:22 编辑
是的。26%税收,但是是总收入扣除很多费用的26%,包括银行利息。所以基本上政府能抽的已经不多。。。所以一般买来租的人会尽量贷款。
以下是我之前回复过一位客户的其中一段供大家参考:
可回扣项目:
In Summary:
· Mortgage interest ( Please take note that mortgage interest is not equaled to the mortgage payment. Monthly mortgage payment consist of mortgage interest and capital repayment. Mortgage interest is deductible expense but capital repayment is not deductible expense)
· Repairs
· Maintenance
· Quit Rent
· Assessment
· Service Charges
· Legal fees to renew the rental agreement ( Legal fees for the getting first rental agreement is not deductible expenses, only subsequent renew can be considered as deductible expense )
· Real Estate Agent fee to get the subsequent tenant ( same with legal fees, the real estate agent fee to get the first tenant is not deductible expenses )
For mortgage interest deduction, the investors need to take note that it only can be deducted after rental source commenced. For examples, if the investors start to pay the loan since January of the year, but the rental source only commence after April. In this case, only mortgage interest after April can be used as deductible expenses. Indeed, other expenses such as quit rent, assessment and service charge, only the portions relating to that period are tax deductible. However, in the case that previous tenancy agreement was due on May, and then the investor use three month to find the new tenant then only commence the new tenancy contract in August, the mortgage interest and other expenses between May to August can be deducted.
In other words, if the rental source is ongoing or continuing, expenses for the entire basis period are deductible even if there may be periods when no rental income is produced due to temporary vacancy.
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