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[个人所得税] joint tenants 和 tenants in common 如何区别？ [复制链接]

Natio

金靴族

发表于 2013-9-16 22:20 |显示全部楼层

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本帖最后由 Natio 于 2013-9-17 11:33 编辑

说投资方的收入和支出在ｃｏ－ｏｗｎｅｒ之间的比例按照以下方式来分。

如果是ｊｏｉｎｔ　ｔｅｎａｎｔｓ就５０　－　５０的比例，如果是ｔｅｎａｎｔｓ　ｉｎ　ｃｏｍｍｏｎ　就可以按照不同比例来ｓｈａｒｅ　支出和收入。请问一下我怎么才能判断我的tentants 是joint tenants 和 tenants in common 呢？

谢谢！！！！　

Dividing income and expenses according to legal interest

Co-owners who are not carrying on a rental property business must divide the income and expenses for the rental property in line with their legal interest in the property. If they own the property as:

■　joint tenants, they each hold an equal interest in the property

■ tenants in common, they may hold unequal interests in the property, for example, one may hold a 20% interest and the other an 80% interest.

Rental income and expenses must be attributed to each co-owner according to their legal interest in the property, despite any agreement between co-owners, either oral or in writing, stating otherwise.

这句话是不是说如果我们是co-owner就一定是50/50的比例，而不能让收入多的那个share 多些income and expenses呢？因为作为co-owner来说我们的legal interest 是对等的。

夫物芸芸，各复归其根，归根曰静，是为复命，复命曰常，知常曰明。