才看到， 不过还真挺难的。 呵呵第一次当房东，对报税不了解，特来版上请教。
在申报表格里
（1）Gross Rent: 是指的去年全年房租收入吧？比如去年出租6个月，monthly rental 是 3000（TA上写1800租屋子，1200租家具）， 那就是18k？那分开写家具有什么用？
(应该算3000，家具可以claim CA capitalallowance， 现在出的很多CA scheme， 呵呵）
（2）Expenses里 property tax, loan interest，都是按出租的时间比例写？比如去年出租6个月，那就是这6个月里的property tax, loan interest？
是的
（3）Expenses里 Commission，第一个租房合约的佣金能不能报？不能报的话，好像没有道理，佣金是给出去的开支阿。
其实是可以报的， 因为你可以从rental income刨除，相当于少报rental income
（4）Expenses里 Maintenance, Repair，我为了出租房子，买家具的钱能报吗？因为有这些新买的家具才能租这个价钱。如果不能，折旧费怎么算？
折旧费不能报， 但是家具可以claim CA
（5）Expenses里 others， 做什么用的？房子装修/家具的折旧费能放这吗？要不放哪？
折旧费是不是tax deductable的
（6）以前好像有个NAV，现在没有了吧？
对宝贵的经验/指点，预先谢过！
关于loan interest 我要问...
http://www.iras.gov.sg/irasHome/page04.aspx?id=160#Housing_loans
1)For jointly owned property
The rental income is taxed on all the joint owners based on their share in the property. It does not matter which party receives the rent or whether the owners paid for the property.
This also applies to rental loss. The rental loss is apportioned to joint owners based on their share in the property.
好比我跟老公有一hdb,但是我想报税的时候,rental income全算我的100%他算0%可不可以?
2)Housing loans
Claimable Expenses: Interest paid on the loan or mortgage taken to purchase the property which is rented out. (See Note 1)
Note 1: Illustration:
(a) Loan obtained (by mortgaging Property A) to purchase Property B.
- The loan interest is deductible provided rental income is generated from Property B.
我有一套公寓的贷款利息,可以算hdb的claimable expenses?
谢谢哈!!!
1)For jointly owned property
The rental income is taxed on all the joint owners based on their share in the property. It does not matter which party receives the rent or whether the owners paid for the property.
This also applies to rental loss. The rental loss is apportioned to joint owners based on their share in the property.
好比我跟老公有一hdb,但是我想报税的时候,rental income全算我的100%他算0%可不可以?
2)Housing loans
Claimable Expenses: Interest paid on the loan or mortgage taken to purchase the property which is rented out. (See Note 1)
Note 1: Illustration:
(a) Loan obtained (by mortgaging Property A) to purchase Property B.
- The loan interest is deductible provided rental income is generated from Property B.
我有一套公寓的贷款利息,可以算hdb的claimable expenses?
谢谢哈!!!
Huasing Association 1999 - 2013