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本帖最后由 格菲 于 13-10-2013 21:13 编辑
chainray 发表于 26-9-2013 12:47
its actually not about the depreciating asset, but the property itself
like depreciation on Pla ...
是问房屋本身折旧能否抵税？
是的，能。
投资房费用分两大类：
1. 即时可抵（interest on loan, 地税，物业费，修缮，广告费等）
2. 跨年计算（bowrrowing expenses，大宗资产比如家具窗帘折旧，资本折旧）
这里的资本折旧就是建筑物的价值，买来的时候就已经支付了，不是后来额外支付的，地价是不能折旧的，如果不是新建房，需要评估核算分出土地价值和建筑物价值。
你仔细读一下我提供的链接，信息很全。
注意：已经抵扣过的折旧将来卖房时要＂吐＂出来。
Capital works deductions
You can deduct certain kinds of construction expenditure. In the case of residential rental properties, the deductions would generally be spread over a period of 25 or 40 years. These are referred to as capital works deductions. Your total capital works deductions cannot exceed the construction expenditure. No deduction is available until the construction is complete.
Deductions based on construction expenditure apply to capital works such as:
a building or an extension, for example, adding a room, garage, patio or pergola
alterations, such as removing or adding an internal wall
structural improvements to the property, for example, adding a gazebo, carport, sealed driveway, retaining wall or fence.
You can only claim deductions for the period during the year that the property is rented or is available for rent. |
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发表于 26-9-2013 10:49:44
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楼主
发表于 26-9-2013 13:33:34
