capital Gain tax 问题

bobthebuilder

目前自主房已经住了5年多了

去年底买了一个房子， 这个房子是可以盖楼的。 但是要把隔壁2套也买下来才可以， 但是隔壁不卖， 所以只能先留着。

问题就来了， 自主的这个房子A，价值很低， 买的时候40万， 现在估计50万。 新买的房子B， 150万， 等隔壁卖房子的时候作为开发用地，那么肯定是要250万。 而且B的增值潜力非常大， 好区。 A的增值几乎没有。

我的理解是应该立刻搬家， 住进B，不过是住2年还是5年， 到时候卖的时候不要交CGT。 至于A，租出去， 以后卖的时候CGT要不就会交很少，要不就可以不交？

老婆是会计，但是这个问题她也不懂。。。。有没有会计大神指点下如何才能合理的避税。

分分伺候！！！

刘关张

你的理解是对的。没错。

jeff_lawsons

Your understanding of the CGT issue is correct.  However if you borrowed to purchase the Property B, then it may worthwhile leasing out the property in order to claim interest deduction.

bobthebuilder

jeff_lawsons 发表于 2015-3-5 16:48
Your understanding of the CGT issue is correct.  However if you borrowed to purchase the Property B, ...

不明白后面的是什么意思，求详解

是租出去，然后抵扣利息

但是利息才1000多一周， 3年15万6千的利息， 可是如果3年后卖掉， 100万的CGT， 要交多少？这个税率是多少， 40%？

jeff_lawsons

It looks like your intention is to develop the property B and sell.

Please note that subdivision, construction and sale of the building will be treated as a profit taking undertaking and taxed on revenue account (not under CGT provisions). The CGT concessions will not apply to the profit made on sale of the property B.

bobthebuilder

jeff_lawsons 发表于 2015-3-5 17:03
It looks like your intention is to develop the property B and sell.

Please note that subdivision, c ...

是要去开发和建造

房子是在私人的名下

过程是房子先卖给开发商，然后才能开发啊

那么房子卖给开发商，就牵扯到一个CGT 先要交，具体卖完房子开发商怎么处理那是另一个案子了

CGT 应该是怎么都无法避免的一个ISSUE。

jeff_lawsons

If your intention of purchasing property B is always for redevelopment purpose (not held for long term investment property), then it most likely the gain on disposal will be taxed on revenue account, not CGT.

There is stamp duty and immediate income tax payable if you sell the property B to a property developer.
One option to defer the upfront tax is to setup a joint venture (JV) with developer, JVs are commonly used to undertake some projects where parties want to share output or product rather than profits. A joint venture is generally formed by participants entering into a joint venture agreement.

If JV is set up, the income tax on the profit is only payable on settlement date for the new units, and stamp duty can be saved.