Property tax is charged on the net assessable value of the let property 物業(yè)稅是依據出租物業(yè)的應評稅凈值徵收。
Net assessable value 應評稅凈值
Net assessable value 應評稅凈值
The deduction should not exceed the net assessable value of the individual property let (可扣除的利息不應超出該出租物業(yè)的應評稅凈值)
On the net assessable value for the relevant year of assessment see below of the property 物業(yè)稅是按物業(yè)在該課稅年度內的出租收入,依下列算式所得的應評稅凈值,以
Property tax is calculated at the standard rate by the year of assessment on the net assessable value 物業(yè)稅是按物業(yè)在有關課稅年度的應評稅凈值,以標準稅率計算的。
He is married and mrs a received rental income from a let property of which the net assessable value was 50 , 000 他已婚而甲太太從物業(yè)租金所得入息的應評稅凈值為50 , 000 。
He is married and mrs a received rental income from a let property of which the net assessable value was $ 50 , 000 他已婚,而甲太太從物業(yè)租金所得入息的應評稅凈值為$ 50 , 000 。
Interest incurred on money borrowed for the purpose of producing property income the amount deductible should not exceed the net assessable value of the individual property let 為賺取租金收入而借款所須支付的利息可扣除額不得超過該出租物業(yè)的應評稅凈值
Interest incurred on money borrowed for the purpose of producing property income ( the amount deductible should not exceed the net assessable value of the individual property let ) 為賺取租金收入而借款所須支付的利息(可扣除額不得超過該出租物業(yè)的應評稅凈值) ;