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steps113 发表于 2020-7-26 12:03 
lz没算对，既然增值20w，你的cgt就是交这增值的20w的税，跟买房的80w有啥关系？ ...
你好，以下是ATO的官方例子，请仔细看看，我们一起学习。相当于40年后折旧刚好把房子的价值折完（80w）现在折旧报告都是这么做的。然后40年后假如你房产以100w卖出，那资本增值部分就是100w-（买房时的80w-折旧掉的80w）=100w。资本增值税就是以这100w算的。
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Example: capital gains on the sale of a co-owned rental property
Karl and Louisa bought a residential rental property in November 2015 for a purchase price of $750,000.
They incur costs of purchase, including stamp duty and legal fees of $30,000.
After purchase they improved the property by constructing a fence for $6,000.
Over the five years of ownership of the property, they claimed $25,000 (average $5,000 per year) in decline in value deductions and $35,000 (average $7,000 per year) in capital works deductions.
In November 2017 they sold the property for $900,000. Their costs of sale, including legal fees, were $10,000.
A + B + C − D − E + F = Cost base
Where:
A is the purchase price
B is the costs of the purchase
C is the cost of property improvements
D is the decline in value deductions
E is the capital works deductions
F is the legal fees
$750,000 + $30,000 + $6,000 − $25,000 − $35,000 + $10,000 = $736,000
The capital gains outcomes are:
Proceeds − Cost base = Capital gain outcome
$900,000 − $736,000 = $164,000
As the property has been owned for more than a year, the discount capital gain rules reduce the capital gain to $82,000.
Karl and Louisa owned the property jointly. This means that they each have a capital gain of $41,000 which they will need to put in their tax return for the year in which the contract to sell the property was made, being the 2019–20 year. |
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向打不死的曼联精神致敬-2 (2011-4-3) tld128 
楼主:is01lzh
发表于 2020-7-25 17:06
LZ改一下问题吧，改成10年增值20w（当然我不觉得现在这世道10年的公寓还能增值这么些）~这样就没有一堆杠精纠结房价这个问题了，而且10年前后的房价都比较好预测。税法上我的理解是增值不算折旧的那部分，折旧是每年抵税用掉就结束了。CGT是20w-所有支出，x50%后算当年的个税。ps：10年前鼓吹mel公寓7年翻番的中介赶紧跳出来献身说法一下吧。
