租金收入-税税问与答 Part 1
纳税人常问关于租金收入的tax问题 :
1.租金收入的税率%是多少?
2.为什么这么高 24%?
3.可以扣除assets?
4.亏损可以带到明年吗?
5.何时对租金收入征税?
根据 IRB 公共裁决 Public Ruling第10/2015和第12/2018
如果屋主亲自或委任代理主动提供全面的维修服务 maintenance & support services 在物业上, 那么这个物业租金的收入将归纳于商业收入 (Section 4a business income)。
根据IRB 公共裁决 Public Ruling 第12/2018
如果屋主没有主动或委任代理提供全面的维修服务 maintenance & support services 在物业上, 那么这个物业租赁的收入将归纳于投资收入 (section 4d investment income)
问您 as 房东是否提供主动主动提供全面的维修服务 maintenance & support services 在物业上
If yes… business income
If no … investment income
资本津贴 capital allowance
Business Income 4(a)
本年度还没用完的的资本津贴可转至下一年课税年度
Investment Income 4(d)
本年度还没用完的的资本津贴不可转至下一年课税年度
业务亏损 Business Loss
Business Income 4(a)
允许使用未抵消的业务亏损在下一个课税年度的
Investment Income 4(d)
不允许使用未抵消的业务亏损到下一个课税年度的
营业日期 Commencement Date
Business Income 4(a)
这取决于房产第一次出租的日期 Depends on the date the real property is rented out for the first time
Investment Income 4(d)
这取决于房屋出租的日期 Depends on the date the real property is made available for letting
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