emily asked in 商業及金融稅金香港 · 1 decade ago

Industrial and commercial building allowances

想問若果公司名下有industrial/commercial building 一直都拎緊allowances, 有一年楝building進行sale proceed, but個sale amount 係include左land price, 咁我計返間公司個年既iba/cba 應該add返sale amount既總數, 定係減左land price先?定係其他做法?

2 Answers

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  • 1 decade ago
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    Sales amount - land price = sales proceed.

    Land price = portion of land cost at acquisition x sales amount.

    But sales proceed subject to ceiling of building cost at acquisition.

    Example:

    Cost of acquisition = $1,000,000 in which $400,000 is land cost.

    Sales amount is $2,000,000.

    Land price = $2,000,000 x 400,000/1,000,000 = $800,000

    Sales proceed = $2,000,000 - $800,000 = $1,200,000

    However, Sales proceed is subject to ceiling of $600,000 (cost of building at acquisition). Therefore, $600,000 is used to calculate balancing charge/allowance.

    Remark: no capital gain tax in HK.

    Source(s): DIPN 2
  • 1 decade ago

    sale amount 減左land price再減iba/cba 個 residue就係Balancing charge/balancing allowance.

    如果公司嗰年買入價一半係嗰年land price,o甘 disposal 時你將sale amount 一半當land price減左先。

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