2012年10月27日 星期六

政府徵15%買家印花稅 - BSD & SSD









政府徵15%買家印花稅

2012年10月26日
財政司司長曾俊華宣布,提高額外印花稅的稅階,並將適用期延長至三年同時推出全新的買家印花稅,外地人士、所有本地和外地註冊的公司購買本港住宅,除了繳付一般印花稅,亦需繳付15%的買家印花稅。兩項措施10月27日生效
曾俊華今天(10月26日)在記者會上表示,當局會盡快向立法會提交法案。政府將會修訂《印花稅條例》,調整「額外印花稅」的稅率及延長有關的物業持有期,並引入適用於香港永久性居民以外的任何人士取得住宅物業的「買家印花稅」。新措施主要目的是在現時市況過熱和供應較短的特殊情況下,照顧香港永久居民置業的需求,並打擊住宅短期炒賣活動,以紓緩供求失衡的情況。

曾俊華表示,買家印花稅將大幅增加非香港永久性居民購買本地住宅樓宇的成本,減低他們的入市意欲;並指出,這是在非常時期的非常措施,在樓市供求回復平衡之後,政府會考慮撤銷這項措施。



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增額外印花稅

政府在2010年11月推出額外印花稅之後,去年全年成交量大幅降至96,000宗,今年總數預計和去年相若。不過,12至24個月內轉手而需繳付額外印花稅的個案近月有上升跡象,由3月的83宗增至9月的218宗,這可能是因為樓價急升,令5%的額外印花稅失去了應有的阻嚇作用。

曾俊華說,政府將提高額外印花稅的稅階和把適用期延長至三年,買入後首半年內出售單位的徵收率增至20%;超過半年而不超過一年15%;超過一年而不超過三年,一概徵收10%。現時額外印花稅的適用期是兩年,稅率為15%、10%、5%。

他指出,這項措施將提高住宅樓宇投資者的成本和風險。短線投資者須考慮三年內樓市的升幅能否抵消額外印花稅的成本,也要顧及樓市在三年內進入下跌周期的風險。政府相信這項措施可減低短線投資者的投資意欲,而不會對一般置業自住市民造成太大的影響。

繼續增加供應

曾俊華表示,樓市供求失衡的核心問題是供應不足,在過去三年的努力之下,未來三至四年住宅供應會明顯增加,可望緩解目前供不應求的情況。中長期供應則有賴有序和穩定的土地供應,這方面政府需要處理一定的程序和解決一些遇到的問題。

他相信大家都會同意香港需要更多土地以滿足市民居住的需要、改善居住的環境,亦需要更多土地配合經濟發展,創造就業機會。這些都是可以解決的問題,政府會迎難而上,理性地處理,也希望受影響的市民體諒,大家一同商討,爭取雙贏方案。

曾俊華指出,確保樓市健康平穩發展是持續的工作,政府會繼續密切監察樓市。如果樓市的發展方向繼續與經濟基調背道而馳,在維護社會民生和金融穩定的大前提下,政府會毫不猶疑地再推出強而有力的措施,維持市場健康平穩發展。

 
 
 
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FS announces property market measures

October 26, 2012
Financial Secretary John Tsang says the Government is introducing two measures to narrow the supply-demand gap in property, and contribute to the market's stable development.

Speaking at a press conference today, Mr Tsang said the first measure is to increase the Special Stamp Duty rate and extend its restriction period from two years to three. The duty payable for resale within six months will increase to 20%, and to 15% if the property is held for more than six months but not more than 12 months. It will rise to 10% if the property is held for more than 12 months but not more than 36 months.


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He said the second measure is to introduce a Buyer's Stamp Duty. It is not applicable to Hong Kong Permanent Residents. Other buyers, including local and non-local companies, are required to pay the duty at 15% on top of the existing stamp duty. The Special Stamp Duty will also be charged on resale within three years.

“We are aware that the Buyer’s Stamp Duty will cause inconvenience to some non-local buyers. We hope they will understand this is an extraordinary measure introduced under exceptional circumstances. We shall consider withdrawing this measure when the market regains its balance.

“These two measures will go into effect after midnight tonight. Properties acquired today or before will not be affected. We shall introduce the necessary legislative amendments to the Legislative Council as soon as possible.”

Since the Special Stamp Duty was launched in November 2010, resale within 12 months has virtually disappeared. However, the number of transactions for resale between 12 to 24 months has increased from 83 cases in March this year to 218 cases in September. It seems possible the increasing property price has weakened the deterring effect of the duty, Mr Tsang said.

“The US Federal Reserve has extended its pledge to maintain an exceptionally low interest rate at least until mid-2015. I am concerned this may extend the investment horizon of short- term speculative activities.”

The number of residential property transactions taken up by non-local buyers has also gone up from 3.1% in 2008, to 4.5% in 2010, and 6.5% in 2011.

On the primary market, the corresponding figures are 5.7% in 2008, 13.7% in 2010, and 19.5% in 2011.

“These figures suggest we need to work on demand-side measures, in addition to the supply-side measures.”

Mr Tsang said the objective of the two new measures is to help alleviate demand for housing by according priority to meeting the needs of Hong Kong Permanent Residents, under the exceptional circumstances of an overheated property market with supply shortage.

He said the Government knows the core problem of Hong Kong’s property market is the lack of supply. With the efforts of recent years, the housing supply will increase in the coming three to four years.

“We shall continue to monitor the property market closely. If necessary, we shall introduce further measures to maintain the healthy and stable development of the market.”

Meanwhile, the Government will amend the Stamp Duty Ordinance to adjust duty rates and extend the coverage period in respect of the existing Special Stamp Duty, and introduce a Buyer's Stamp Duty on residential properties acquired by any person except a Hong Kong Permanent Resident.


Source: news.gov.hk


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子母公司轉讓物業須繳新印花稅

2012年10月30日
政府表示,假如有公司在10月27日或之後將物業轉讓予其子公司,而於物業轉讓日後起計兩年內,將該子公司股權轉予其他非相聯法人團體或人士,則該公司的物業轉讓將不獲豁免印花稅。
政府今天(10月30日)回應傳媒查詢時指,這些公司須於股權轉讓後30天內通知稅務局,並繳交其物業轉讓時應付從價印花稅和新增的買家印花稅。此外,如子公司於三年內出售有關物業,則須繳交經調整的額外印花稅稅款。

當局早前宣布,在10月27日起,所有包括本地及海外公司的非香港永久性居民購買住宅物業均須繳交新增的買家印花稅,有關稅項需要經過立法程序予以實施。
GovHK 香港政府一站通
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