Property tax is charged on the net assessable value of the let property 物业税是依据出租物业的应评税净值徵收。
Net assessable value 应评税净值
Net assessable value 应评税净值
The deduction should not exceed the net assessable value of the individual property let (可扣除的利息不应超出该出租物业的应评税净值)
On the net assessable value for the relevant year of assessment see below of the property 物业税是按物业在该课税年度内的出租收入,依下列算式所得的应评税净值,以
Property tax is calculated at the standard rate by the year of assessment on the net assessable value 物业税是按物业在有关课税年度的应评税净值,以标准税率计算的。
He is married and mrs a received rental income from a let property of which the net assessable value was 50 , 000 他已婚而甲太太从物业租金所得入息的应评税净值为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,而甲太太从物业租金所得入息的应评税净值为$ 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 为赚取租金收入而借款所须支付的利息可扣除额不得超过该出租物业的应评税净值
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 ) 为赚取租金收入而借款所须支付的利息(可扣除额不得超过该出租物业的应评税净值) ;