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[个人所得税] 请教一下,把自主房的地分了,卖了怎么算CGT啊 [复制链接]

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发表于 2018-6-15 13:19 |显示全部楼层
此文章由 qingtao小号 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 qingtao小号 所有!转贴必须注明作者、出处和本声明,并保持内容完整
本来是投资房,一年半
后来搬去自主几年,假设3年吧
然后房子推了,划成3块地,然后把地卖了,怎么算CGT啊?
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发表于 2018-6-15 17:36 |显示全部楼层
此文章由 mmllyy 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 mmllyy 所有!转贴必须注明作者、出处和本声明,并保持内容完整
Example: Dwelling purchased on or after 20 September 1985 and land later subdivided

Kym bought a house on a 0.2 hectare block of land in June 2016 for $700,000. The house was valued at $240,000 and the land at $460,000. Kym lived in the house as her main residence. She incurred $24,000 in stamp duty and legal fees purchasing the property.

In January 2017 Kym subdivided the land into two blocks of equal size. She incurred costs of $20,000 in survey, legal and subdivision application fees, and $2,000 to connect water and drainage to the rear block. In March 2017, she sold the rear block for $260,000 and incurred $6,000 legal fees on the sale.

As Kym sold the rear block of land separately, the main residence exemption does not apply to that land. She contacted several local real estate agents who advised her that the value of the front block was $30,000 higher than the rear block. Kym apportioned the $460,000 original cost base into $215,000 for the rear block (46.7%) and $245,000 for the front block (53.3%).

The cost base of the rear block is calculated as follows:


Cost of land

$215,000


46.7% of the $24,000 stamp duty and legal fees on the purchase

$11,208


46.7% of the $20,000 cost of survey, legal and application fees

$9,340


Cost of connecting water and drainage

$2,000


Legal fees on sale

$6,000


Total

$243,548


The capital gain on the sale of the rear block was $16,452 (sale price of $260,000 less cost base of $243,548). As Kym owned the land for less than 12 months, she uses the 'other' method to calculate her capital gain.

Kym will get the full exemption for her house and the front block if they are used as her main residence for the full period she owns them.

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发表于 2018-6-17 09:51 |显示全部楼层
此文章由 qingtao小号 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 qingtao小号 所有!转贴必须注明作者、出处和本声明,并保持内容完整
本帖最后由 qingtao小号 于 2018-6-17 08:53 编辑
mmllyy 发表于 2018-6-15 16:36
Example: Dwelling purchased on or after 20 September 1985 and land later subdivided

Kym bought a ho ...


谢谢,看懂了,这个情况比我的复杂多了。那我叙述一下我的情况,你看我理解的对吗。
假设我花1M买了个房子,主要居住地住了很多年,现在分成10个相等小地,中间费用花了50K,现在地的市场价值是2M,那我的每块地相当本金是250K。其中土土地增值那总共1M因为自住豁免了。
如果卖掉一块地350K,那我应对那块地纳税100K,对吗?然后缴税时间根据卖掉时间所在财年计入个人收入。

发表于 2018-6-17 09:54 |显示全部楼层
此文章由 白雲山民 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 白雲山民 所有!转贴必须注明作者、出处和本声明,并保持内容完整
学习

发表于 2018-6-17 09:55 |显示全部楼层
此文章由 白雲山民 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 白雲山民 所有!转贴必须注明作者、出处和本声明,并保持内容完整
恭喜LZ

发表于 2018-6-17 10:24 |显示全部楼层
此文章由 littleapple 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 littleapple 所有!转贴必须注明作者、出处和本声明,并保持内容完整
qingtao小号 发表于 2018-6-17 08:51
谢谢,看懂了,这个情况比我的复杂多了。那我叙述一下我的情况,你看我理解的对吗。
假设我花1M买了个房 ...

算法不对,找会计吧
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