投资房退税问题请教

Becky1985

我有一套自住房自住3年，现在想改城投资房子，听说要请估价师做个资产折旧抵税报告，能扣很多税。
但后来又听说找会计师做投资房退税就好，不用找估价师评估。房子折旧是房子买卖时候才做。。
请问谁得说法对，到底要不要做房屋折旧？请高人指点。。。。感激

天行健

那得看你的房子年份，如果86年（还是85？）以后建的才可以折旧，如果以前的就不行。

可以的话，需要评估师做个报表，以后以此来折旧，但以后你要卖的话，cgt会算上的。

举例子吧：房子10年前建的，花了40万，只剩下30年可以折旧了，也就是说以后30年你每年可以折旧1万来退税。但是20年后，你卖这房子，当初你60万买的，20年被你折旧20万，房子卖了120万，那么你的增值税是120万-60万+20万= 80万。。。而不是60万！！

希望你看明白。

Becky1985

我看明白咯，但我的房子是09年买的新townhouse,你的意思是不能折旧了是吗？如果能折，安你说法，是20年后买，我要缴80万增值税?如果这样谁会卖房子啊，不明白，请指教

gwang

Becky1985 发表于 2012-9-14 14:44
我看明白咯，但我的房子是09年买的新townhouse,你的意思是不能折旧了是吗？如果能折，安你说法，是20年后买 ...

你根本就没看明白。

3IX37

I think you are talking about a quantity surveyor's report, and your question is actually whether you need to spend that money for that report.

although the answer depends on each individual's circumstance, it would still be YES.

In your case, the town house was built in 2009, still reasonably new. So it still has a fair amount of capital value to deduct over its life time. And if you want to claim the depreciation for your cupboard, or kitchen bench you put on, or even the air conditioner, etc (any fixtures, which can be defined as an separate asset, but conjunct with building)  you need to get that report.

My suggestion to you is to get a few quote for the report and compare the cost to the life-long tax benefits you are getting and then make a decision.

3IX37

One more thing. CGT - capital gain tax is a statutory income tax, not value added tax. U got the concept wrong.

there are generally 2 types of assests here, CGT asset (Capital gain tax asset) and Depreciating assets.

CGT assets are any type of properties or legal right or other sepcific CGT asset per s.108-5 ITAA1997.
Depreciating assets, on the other hand, means an asset has a limited life, whose value is also expected to be deminished over its life time. (s.40-30 ITAA1997)

Gain or loss on the sale of an asset usually will trigger CGT provision to apply. but dont worry, there are exemptions, i m not going to get in too much detail here.
Depreciation expenses are deductible to the extend the asset is used for taxable purpose, which means it is used for generating assessable income.

Now let's see what we have here. Land, Buliding, Fixtures in the buildings and/or other separate assets

All the assets are CGT assets here.
Land is specifically excluded from depreciating asset (s.40-30(a)) the rest are, which will decline value over their life time.

All of the assets above were not used for taxable purpose from the start, and yet all of depreciating assets can claim depreciating deduction over the rest of the life time as long as they are used for taxable purpose.

so how much depreciation can we claim from now then, since original cost bases would no longer correctly reflect their true value for the deductible depreciation purpose. You then need to provide a reliable source to back up how you come up how much each asset values now, and how many years they will decline their value. A quantity surveyor's report is well accepted by ATO as a repliable source for that purpose. I hope this makes sense.

My recommendation is, in order for you to be able to claim all those depreciations, you do need to get that report.