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2016年12月8日 星期四

全面調高樓宇印花稅率 Stamp Duty (BSD, SSD)






Source: 5/11/2016 Hong Kong Economic Times - For References Only





































Source:  NOW TV & i-Cable TV on 13/5/2014 - For References Only






Source:  Hong Kong Economic Times on 13/5/2014 - For References Only.


Media Info & Market News (For References Only)



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調整措施
調整措施: 財經事務及庫務局局長陳家強在立法會表示,樓市需求管理措施有必要維持,但考慮議員和持份者的意見後,願意調整雙倍印花稅。

雙倍印花稅作出調整

2014年05月13日

none

財經事務及庫務局局長陳家強

主席:

首先,我要感謝《2013年印花稅(修訂)條例草案》委員會主席李慧琼議員及各位委員,自去年五月以來,不辭勞苦地舉行了十多次法案委員會會議,對《2013年印花稅(修訂)條例草案》進行審議。


過去,我一直有留意會議上的討論,明白委員所關注的事項。藉着出席今天的會議,不僅讓我有機會親身聆聽議員的意見,亦讓我可重申政府的政策理念,並就委員所關注的範疇,進一步說明政府的立場。






短片1/1下載影片



政策理念


在聚焦討論《條例草案》的個別範疇之前,我想先簡單勾劃《條例草案》的政策背景和理念。最近幾年,受到低利率及資金充裕環境影響,加上住宅物業供應偏緊,本港的樓市呈現非理性的亢奮。儘管政府已於2012年10月底加強額外印花稅和引入買家印花稅,但只能短暫地令住宅物業市場降溫,熾熱的市況更有蔓延至非住宅物業市場之勢。


為應對樓市持續過熱的情況,政府於2013年2月22日宣布推出新一輪的措施,即把住宅物業和非住宅物業交易的從價印花稅稅率增加一倍,同時提前徵收非住宅物業交易從價印花稅的時間,以加強管理已購置住宅物業的人士的需求,並防止住宅物業市場的投機或投資活動轉移至非住宅物業市場。《條例草案》便是反映上述新一輪措施的內容。


在推出雙倍從價印花稅時,我們有以下的主要考量:

(一)措施應秉承現行物業印花稅的制度,以累進稅率按物業交易文書的代價款額徵收從價印花稅;


(二)措施應針對樓市的情況,加大管理需求的力度,即時冷卻住宅和非住宅物業市場的熾熱情況,從而扭轉樓價只升不跌的市場預期;及


(三)措施應貫徹政府的政策方針,優先照顧香港永久性居民的置居需要,同時從嚴訂立豁免準則,以維護措施的效力。



措施成效

自推出雙倍從價印花稅措施後,客觀的數據顯示,樓市出現冷卻跡象,成交減少,售價大致橫行。整體住宅售價的平均每月升幅由2013年首兩個月的2.7%,顯著減慢至2013年3月至2014年3月期間的0.1%。租金的平均每月升幅亦由去年首兩個月的0.4%,下降至2013年3月至2014年3月期間的0.1%,對比2012年的全年平均每月上升1.9%明顯放緩。


至於非住宅物業市場,寫字樓及分層工廠大廈售價的平均每月升幅,由2013年首兩個月的2.6%及4.1%,明顯減至2013年3月至2014年3月期間的平均每月0.3%及0.1%。而零售鋪位的售價,在2013年首兩個月平均每月上升1.9%,在2013年3月至2014年3月期間則幾無變動。同期,零售鋪位、寫字樓及分層工廠大廈租金的平均每月升幅持續放緩,以零售鋪位為例,升幅由0.7%下降至0.4%,對比2012年的全年平均每月上升1%尤為明顯。


由此可見,政府先後推出的需求管理措施有效應對物業市場的過熱情況,符合我們的政策目標。雖然措施已初見成效,但在市場前景仍然存在不明朗,加上樓宇供應仍然偏緊的情況下,我們認為現時仍有必要維持措施。


接着,我會就《條例草案》,重點回應議員在過去會議所表達的主要關注,包括措施是否應適用於非住宅物業、換樓期限、對連同住宅物業一併購買的車位的處理,以及日落條款。



《條例草案》的涵蓋範圍

根據《條例草案》的建議,雙倍從價印花稅將適用於所有住宅物業和非住宅物業交易。然而,為貫徹體現優先照顧香港永久性居民置居需要的政策方針,《條例草案》建議向香港永久性居民所購買的住宅物業提供豁免,條件是在購買有關住宅物業當日,該香港永久性居民並非香港任何其他住宅物業的實益擁有人。


我知悉部分議員援引上述豁免,提出應為非住宅物業交易提供類似的豁免安排。但我想指出,基於兩者本質上的差異,實在不應相提並論,而關乎非住宅物業的考慮,亦不能與照顧香港永久性居民的置居需要同日而語。為確保措施的成效,防止熾熱的情況蔓延至非住宅物業市場,我們不擬對非住宅物業交易作出豁免。



調整方案

至於住宅物業,在顧及措施的政策理念、立法原意和不影響措施效力的大前提下,經充分考慮議員及相關持份者提出的意見後,我們願意對建議措施作出以下兩方面的調整。



換樓安排

首先,我們將建議放寬為「先買後賣」的換樓人士而設定的「六個月」換樓期限。具體而言,《條例草案》現時建議,購買新住宅物業的香港永久性居民,如在購入新置物業的六個月內簽立買賣協議以出售其在香港原有唯一的住宅物業,便可受惠於為「先買後賣」的換樓人士而設的退回稅款機制,即獲退回反映新舊稅率差額的從價印花稅稅款。我們在平衡照顧市民換樓實際所需和維護措施成效這兩方面的考慮之後,建議訂明將「六個月」的換樓期限由《條例草案》現時建議的購入新置物業的買賣協議的日期起計,延後至由購入新置物業的售賣轉易契的日期起計。我們相信,有關方案已能同時兼顧購買現樓及樓花的換樓人士的需要。退稅條件統一、清晰、公平,令市民易於掌握,並讓稅務局能有效執行。


因應上述安排,我們亦建議就《條例草案》所訂明,換樓人士須在「兩年」內向稅務局提出退稅申請的指定期限作出一些微調。我們建議在維持現時以簽立購入新置物業的買賣協議的日期後兩年內提出申請的期限之餘,加入新的條款,容許以有關出售原有住宅物業的售賣轉易契的日期起計的兩個月內提出申請,兩者以較後者為準,此舉可讓換樓人士,包括購置樓花的人士,因應其實際情況在完成買賣交易後申請退稅。



購買住宅連車位的交易

第二項調整方案,關乎對住宅物業連車位的豁免安排。根據《條例草案》以及印花稅署的現行做法,當代表自己行事且並沒擁有香港其他住宅物業的香港永久性居民以一份交易文書購入住宅物業和車位時,若該住宅物業和車位是分開和不同的物業,則有關交易中的住宅物業可獲豁免雙倍從價印花稅,而車位因屬非住宅物業不獲豁免。


我們在平衡現行的物業印花稅制度、照顧市民置居需要和維護措施成效之後,考慮秉承現時為住宅物業提供豁免的精神,連帶照顧以一份文書購買住宅物業連車位的人士的需要,豁免當中車位的雙倍從價印花稅。但有關豁免必須從嚴制定,並具備以下條件:


(一)買家是代表自己行事的香港永久性居民,而在購買有關住宅物業和車位當日並非香港任何其他住宅物業和車位的實益擁有人;


(二)有關豁免以一個車位為限,不論買家購入該車位是否作自用或是否首次購入車位;及


(三)有關車位必須連同住宅物業以一份文書購入,不論該車位是否坐落於同一住宅物業發展之內。若一份文書涉及多於一個車位,即使連同住宅物業一併購入,當中的所有車位將不獲豁免。


為落實上述兩項調整方案,政府稍後將提出委員會審議階段修正案。


剛才陳述的兩項調整方案屬於技術性的調整方案,是為了照顧香港永久性居民的置居需要,亦緊扣着我們一向的政策,以及維持政策的原意。作出這兩項調整並不代表政府在現行的需求管理措施上有任何鬆懈,我不希望市民或市場人士有一些揣測或懷疑政府在這方面的決心;我們有決心維持現行的政策、市場的穩定和市場健康的發展。



日落條款

對於有議員建議在《條例草案》加入日落條款,政府不表贊同。正如政府早前多番指出,我們不可能隨意揣測市場往後的變化和各項外圍因素,從而預計需求管理措施於甚麼時候不再適用。因此,任何硬性的日落條款,只會發放錯誤的市場信息,刺激需求,影響措施的效力。


然而,不設日落條款不等於對市況坐視不理。政府必定會繼續密切監察物業市場的情況及外圍環境因素的變化,採取適當的措施,包括適時調整措施的力度,以確保樓市健康平穩發展。為此,我承諾政府會在立法會通過條例之後一年內進行檢討,並向立法會作出匯報。



總結

主席,我先發言至此,我和同事樂意聆聽議員的意見以及回應議員的提問。謝謝。






(以上是財經事務及庫務局局長陳家強5月13日在立法會《2013年印花稅(修訂)條例草案》委員會會議的開場發言。)



English Version:

Secretary for Financial Services & the Treasury Prof KC Chan

Property plan to stay

May 13, 2014

none

Secretary for Financial Services & the Treasury Prof KC Chan

Under the influence of exceptionally low interest rates and abundant liquidity, as well as the tight supply of residential properties, the property market in Hong Kong has shown signs of an irrational state of exuberance over the past few years. Although the rise in residential property prices was temporarily arrested upon the introduction of the enhanced Special Stamp Duty and Buyer's Stamp Duty in end October 2012, there were signs of spreading of overheating situation to the non-residential property market.


To address the overheating situation in the property market, the Government announced on February 22, 2013 the introduction of a new round of measures, i.e. to double the ad valorem stamp duty rates on transactions for residential and non-residential properties and to advance the timing for charging of ad valorem stamp duty on non-residential property transactions, in order to reinforce demand management on those who have already acquired residential properties and to prevent the overheating situation from spreading to the non-residential property market. The bill reflects the above-mentioned new round of measures.


When introducing the doubled ad valorem stamp duty, we have the following major considerations:

(a) the measures should uphold the current stamp duty regime on properties by charging ad valorem stamp duty on the basis of the considerations of property transactions in the instrument on a progressive scale;


(b) the measures should, having regard to the situation in the property market, enhance the extent of demand-side management with a view to cooling down the overheated property market immediately so as to reverse the market expectation that property prices will only rise; and


(c) the measures should be consistent with the Government's policy directive, i.e. to accord priority to the home ownership needs of Hong Kong Permanent Residents and take a stringent approach in drawing up the exemption rules at the same time to ensure the effectiveness of the measures.



Measures effective

Since the introduction of the doubled ad valorem stamp duty measures, as reflected by statistics, the property market has shown signs of cooling down with dwindled transactions and stabilised prices. Overall flat prices increased by an average of 0.1% per month during March 2013 to March 2014, a notable deceleration from the monthly average increase of 2.7% in the first two months of 2013. The rental prices increased by an average of 0.1% per month during March 2013 to March 2014, a reduction from the monthly average increase of 0.4% in the first two months of 2013 and a notable deceleration from the monthly average increase of 1.9% in 2012.


For the non-residential property market, the prices of office and flatted factory space increased by an average of 0.3% and 0.1% respectively per month during March 2013 to March 2014, a notable deceleration from the monthly average increases of 2.6% and 4.1% respectively in the first two months of 2013. The prices of retail space between March 2013 and March 2014 showed virtually no change further to the monthly average increase of 1.9% in the first two months of 2013. During the same period, the monthly average increase of rental prices of retail, office and flatted factory space continued to decelerate. For example, in the case of retail space, the increase was reduced to 0.4% from 0.7%, with an obvious drop when compared with the monthly average increase of 1% in 2012.


The above shows that the successive rounds of demand-side management measures introduced by the Government have addressed the overheating situation in the property market effectively, which is in line with our policy objective. Despite the preliminary results, uncertainty still prevails in the market and the supply of properties remains tight. Hence, we consider it necessary to maintain the measures.


Next, I will respond to the major concerns that members have expressed on the bill during past meetings, including whether the measures should be applicable to non-residential properties, the stipulated period for changing properties, the handling of acquisition of a residential property together with a car parking space and the sunset clause.



Policy scope

According to the bill, the doubled ad valorem stamp duty shall apply to all transactions in respect of residential and non-residential properties. That said, for consistency with the Government's policy directive to accord priority to the home ownership needs of Hong Kong permanent residents, the bill proposes to exempt residential property acquired by a Hong Kong permanent resident, provided that he or she is not a beneficial owner of any other residential property in Hong Kong at the time of acquiring the concerned residential property.


I understand some members have proposed that similar exemption arrangement should be available for non-residential property transactions by citing the above exemption. However, I would like to point out that given their differences in nature, they should not be treated in the same way. The policy considerations for non-residential properties are not on a par with addressing the home ownership needs of Hong Kong permanent residents. To ensure the effectiveness of the measures and prevent the spread of overheating situation to the non-residential property market, we do not propose to provide exemption for non-residential property transactions.



Timeframe relaxed

On the residential properties, having regard to the policy objective, legislative intent and under the principle of not undermining the effectiveness of the measures and after having fully considered the views of members and relevant stakeholders, we are willing to make adjustments to the proposed measures in the following two aspects.


First, we propose to relax the "six-month" timeframe for owners having acquired a new residential property before disposing of their original one. Specifically, the bill currently proposes that if the Hong Kong permanent resident who acquires a new residential property has entered into an agreement for sale to dispose of his or her original and only other residential property in Hong Kong within six months from the date of acquiring the new property, he or she can benefit from the refund mechanism purposely drawn up to cater for the replacement needs of Hong Kong permanent residents, i.e. the difference in ad valorem stamp duty payment between the old and new rates will be refunded. Striking a balance between addressing the practical needs of the public and safeguarding the effectiveness of the measures, we propose to specify the "six-month" timeframe under the current arrangement in the bill be adjusted to commence from the conveyance on sale instead of the agreement for sale and purchase of the newly acquired property. We believe the above formulation can address the replacement needs of both owners who acquire existing stocks and uncompleted flats. The refund criterion is applicable across the board, clear and fair. It is easy for public understanding and facilitates effective administration by the Inland Revenue Department.


In the light of the above arrangement, we also propose a slight modification to the "two-year" timeframe for application to Inland Revenue Department for stamp duty refund as specified in the bill. While maintaining the two-year application timeframe after the execution of an agreement for sale and purchase of the newly acquired property, we propose to include a new clause to allow for application within two months from the conveyance on sale of the original residential property, whichever is the later. This is meant to enable buyers of changing properties, including those who acquire uncompleted flats, to apply for refund after completion of transactions to cater for actual circumstances.



Parking space exempted

The second adjustment is related to the exemption arrangement in respect of acquisition of a residential property with a car parking space. In accordance with the bill and the prevailing practice by the Stamp Office, when a Hong Kong permanent resident acting on his or her behalf in acquiring a residential property and a car parking space by a single instrument, the concerned residential property in the transaction can be exempted from the doubled ad valorem stamp duty while the car parking space will not be exempted given that it is a non-residential property.


Striking a balance between the prevailing stamp duty regime on property, addressing the home ownership needs of the public and safeguarding the effectiveness of the measures, we consider the need to uphold the spirit of providing the current exemption to residential properties and in doing so to cater along the need of those in acquiring a residential property and a car parking space by a single instrument by exempting the car parking space from the doubled ad valorem stamp duty. The exemption shall be stringently drawn up with the following conditions:


(a) the buyer is a Hong Kong permanent resident who is acting on his or her behalf and is not a beneficial owner of any other residential property and car parking space in Hong Kong at the time of acquisition of the concerned residential property and car parking space;


(b) the concerned exemption is restricted to one car parking space, irrespective of whether the car parking space is acquired for self-use or by a first-time buyer; and


(c) the concerned car parking space must be acquired together with the residential property in a single instrument, irrespective of whether the car parking space is located in the same residential development. If the single instrument involves more than one car parking space, all the car parking spaces will not be exempted even if they are purchased jointly with the residential property.


To implement the above two adjustment proposals, the Government will submit Committee Stage Amendments in due course.


The two adjustment proposals mentioned just now are only technical in nature which are meant to address the home ownership needs of Hong Kong permanent residents, and are consistent with our policy and intent. The proposed two adjustment proposals do not represent any relaxation on the existing demand-side management measures. I do not wish to see any speculation by the public or market players. Neither should they doubt the Government's determination in this regard. We are determined to uphold the existing policy and safeguard the healthy and stable development of the property market.



Sunset clause

The Government does not agree to include a sunset clause in the bill as proposed by individual members. As the Government has pointed out repeatedly, we cannot willfully predict future market changes and various external factors and come up with a date as to when the demand-side management measures would no longer be applicable. Therefore, any prescribed sunset clause will only disseminate erroneous messages to the market and fuel demand, thus affecting the effectiveness of the measures.


Having said that, the absence of sunset clause does not mean that we will ignore the market situation. The Government will continue to closely monitor the property market and changes in the external factors, take appropriate measures, including making timely adjustment to the measures with a view to safeguarding the healthy and stable development of the property market. Thus, I undertake that the Government will conduct a review and report to the Legislative Council one year after the enactment of the legislation.



This is the English translation of Secretary for Financial Services & the Treasury Prof KC Chan’s opening remarks at the Legislative Council Bills Committee on Stamp Duty (Amendment) Bill 2013 meeting.




香港政府新聞網




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香港經濟日 9/7/2013


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** 全面調高樓宇印花稅率  **





   TVB News on 22/2/2013






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圖片
防患未然: 財政司司長曾俊華(中)聯同多名官員,宣布新一輪樓市需求管理措施,以防樓市風險進一步惡化。

全面調高樓宇印花稅率

2013年02月22日
   財政司司長曾俊華宣布推出兩項樓市需求管理措施,包括提高買賣印花稅稅率至最高為交易額的8.5%,和非住宅物業買賣在簽訂買賣協議後,便須繳付印花税,以防範樓市風險進一步惡化。

   曾俊華今天(2月22日)在記者會上表示,去年10月推出兩項措施之後,樓市平穩了一段時間,但近日又再度亢奮。由於樓巿泡沬風險持續上升,政府決定推出新一輪的措施,加強需求管理。

   當 局將全面提高樓宇買賣印花稅的稅率,200萬元或以下的交易的印花稅稅率,將由100元增至交易額的1.5%;其他交易的稅率全面增加一倍,最高的稅率由 交易額的4.25%調整為交易額的8.5%。除指定豁免外,新稅率適用於所有個人或公司購買住宅或非住宅物業的交易。

   新稅率的其 他豁免範圍,大致與額外印花稅和買家印花稅相若。但香港永久性居民購買住宅物業,在簽署買賣協議時並沒有擁有其他香港住宅物業,即是打算只擁有一個物業的 香港永久性居民,包括首次置業、已出售原有物業等待再置業,甚至想換樓的人士,可獲豁免繳付新增的稅率,只須按現時的稅率繳付印花稅。

   曾俊華說,當局將修訂《印花税條例》,令非住宅物業,包括商舖、寫字樓、工廈、車位等的交易,在簽訂買賣協議後,便須繳付印花税,而非待簽訂轉易契約時才繳納。這做法跟住宅物業交易做法看齊,增加買賣非住宅物業成本,阻止炒風蔓延至非住宅市場。

   兩項措施在2月23日生效。在2月22日或以前簽署的買賣協議不受影響。政府將盡快向立法會提交法案,亦會要求立法會賦予權力,在適當時間用附屬法例形式更改相關稅階和稅率。

   曾俊華說,置業是市民一生中最重要的決定之一,有意置業的市民,作出決定前須考慮自己的負擔能力、未來的樓宇供應和市場的風險。當局將繼續密切監察樓市的發展,如果樓市泡沫風險持續上升,會毫不猶豫地再次推出措施。

   行政長官梁振英表示,繼政府去年10月底推出兩項需求管理措施後,財政司司長曾俊華及香港金融管理局總裁陳德霖今天宣布應付樓市過熱的新一輪措施,說明政府不斷監控樓市,包括住宅和非住宅樓市的表現,隨時推出減低對物業需求的新措施。

   梁振英說,這次的措施亦適用於非住宅物業,因為非住宅物業市場過熱,同樣對金融體系和整體經濟造成影響。政府將繼續監控樓市,如果市場繼續過熱,將會適時再次推出遏抑措施。




全面調高樓宇印花稅率


**** *** ENGLISH VERSION *** ***



Photo
Taking action:  Financial Secretary John Tsang (centre) announces measures to reduce the immediate demand for both residential and non-residential properties.

New measures to cool property market: FS

February 22, 2013
Two new measures to cool the property market will be introduced to reduce immediate demand, Financial Secretary John Tsang announced today.

At a press conference, Mr Tsang said the ad valorem stamp duties on both residential and non-residential properties would be doubled across the board. For transactions valued at $2 million or below, the stamp duty will rise from a $100 flat fee to 1.5% of the transaction's consideration.

“We shall grant exemptions similar to those available in the existing Special Stamp Duty and Buyer’s Stamp Duty regimes. The new stamp duty rates will not apply to Hong Kong Permanent Resident buyers who are not beneficial owners of any other residential property in Hong Kong at the time of acquisition of a residential property,” he said.



Under a new arrangement, Mr Tsang said stamp duty on a non-residential property will be charged on a sale and purchase agreement, instead of the current pratice of charging it when a conveyance on sale of the property is executed.

“I expect it will help forestall any possible shift in exuberance from the residential market to the non-residential market," he said, adding the two measures will take effect after midnight tonight. Sale and purchase agreements signed today or previously will not be affected.

In October last year, the Government introduced two new measures - increasing the Special Stamp Duty rate and extending its restriction period, and introducing the Buyer's Stamp Duty. Transactions in November and December 2012 plunged sharply as speculative activities and non-Hong Kong Permanent Residents' demand subsided.

The market regained momentum in January. Property prices rose 2% in January, and have continued to rise. Prices have increased 120% compared to 2008. The affordability ratio dropped to 52% in the fourth quarter last year, and this ratio would rise to 68% if the interest rates were to go up by just three percentage points.

The price of non-residential properties has also soared. In 2012, the price of retail space surged 39%, offices 23% and flatted factory space 44%.

“We shall introduce the necessary legislative amendments to the Legislative Council as soon as possible. I hope that the Legislative Council will agree to empower me to adjust the value bands and rates of both the existing and new ad valorem stamp duty by means of subsidiary legislation so that adjustments can be made in a timely manner,” he said.

Mr Tsang said since the land sale programme resumed in 2010, housing supply would increase in the coming years. He noted 48,000 unsold private flats were under construction at the end of 2012, and 24,000 new units are expected to be ready for sale this year.

He believes that the two new measures, together with the enhanced flat supply, will help cool the market, adding he would not hesitate to introduce further measures.

The new measures' introduction shows the Government has been monitoring the property market, which will affect the financial system and the overall economy, Chief Executive CY Leung said.

"If the market continues to get overheated, we will introduce further demand-side management measures in a timely manner," Mr Leung stressed.














********  工商物業按揭成數降一成  *******

2013年02月22日

  香港金融管理局總裁陳德霖宣布,鑑於樓市過熱風險最近再上升,金管局推出三項物業按揭審慎監管措施,包括將工商物業按揭成數下調一成。有關措施即時生效,但在2月22日或以前已簽訂臨時買賣合約的借款申請不受影響。

   陳德霖今天(2月22日)向傳媒表示,其中一項措施為將所有工商物業的按揭貸款,不論是否自用,貸款的最高按揭成數,一律按目前適用的上限下調一成。

   此外,銀行為按揭貸款申請人進行還款能力壓力測試時,亦會由現時假設兩個百分點的上升幅度增至三個百分點。這項措施適用於所有物業按揭貸款,包括住宅及工商物業貸款。

   車位按揭的最高按揭成數,亦將一律定為四成,貸款年期上限亦統一為15年。其他適用於工商物業按揭貸款的按揭成數上限及供款與入息比率要求,亦同時適用於車位按揭貸款。

   陳德霖指出,為了提升香港銀行的風險管理,金管局決定為香港採用內評法的銀行,所有在明天或以後批出的住宅按揭貸款,設立15%的風險加權比率下限。

   他 表示,現時樓市過熱對香港金融穩定造成的風險是不下於97年,目前按揭利息只有約兩厘,往後美國利率一定會上升至較正常水平,屆時便需承受可能高很多的利 息負擔,和樓價大幅波動的風險,可能嚴重影響置業者和其家庭往後十多廿年的福祉。他期望大家千萬不要低估利息上升時會為供款能力,資產價格及香港整體經濟 帶來的風險和衝擊。

   香港按揭證券有限公司亦修訂按揭保險計劃的合資格準則,在修訂後,只有400萬元或以下的住宅物業才可敘造最高九成按揭貸款。

   價格為400萬元至450萬元的住宅物業可透過按保計劃敘造最高360萬元,即八成至九成按揭貸款。價格在450萬元或以上則只可敘造最高八成按揭貸款。按保計劃的住宅物業價格上限仍維持於600萬元。

   有關修訂適用於2月23日或以後簽署臨時買賣合約的按保申請。查詢可致電2536 0136。



 ******      ******      ******      ******      ******      *******      ******

Banks to tighten property lending

February 22, 2013
The Monetary Authority today issued new guidelines to banks on measures to strengthen their risk management as the risk of the property market overheating has risen, the authority’s Chief Executive Norman Chan says.

Speaking to the media today, Mr Chan said banks must assume a mortgage rate increase of 300 basis points, instead of the existing 200 basis points, in stress-testing mortgage applicants’ repayment ability. He added this measure will apply to mortgage loans for all property types.

The maximum loan-to-value ratios of mortgage loans for all commercial and industrial properties will be cut by 10 percentage points from the existing applicable levels.

The maximum loan-to-value ratio of mortgage loans for standalone car park spaces will be set at 40% and the maximum loan tenor at 15 years. Other requirements on maximum loan-to-value ratio and debt-servicing ratio that apply to commercial and industrial property mortgage loans will also apply to standalone car park space mortgage loans.

The measures take immediate effect, Mr Chan said. Loan applications for property transactions with provisional sale and purchase agreements signed on or before today will not be affected.

Unusual circumstances
“Hong Kong is facing an extremely unusual macro-monetary environment. The ongoing quantitative easing by advanced economies is unprecedented in both scale and duration. Interest rates have been artificially maintained at extremely low levels, and we see huge volumes of liquidity flow into emerging markets like Hong Kong. The current unusual circumstances are one of the main drivers for the prolonged boom in the local property sector. The risk of over-heating in the property sector to financial stability in Hong Kong is no smaller than that seen in 1997,” he said.

“Mortgage rates are around 2%. And, even if the low interest rate environment were to remain until 2015 as anticipated by the US Federal Reserve, the US interest rates are bound to head back to more normal levels.”

He urged people to be cautious and not underestimate the risks that rising interest rates could have on their repayment ability, asset prices and Hong Kong’s overall economy.

In a related development, the Hong Kong Mortgage Corporation Limited today announced revisions to be made to the Mortgage Insurance Programme eligibility criteria.

Currently, properties valued at or below $6 million are eligible for the maximum Mortgage Insurance Programme cover of 90% loan-to-value. After the revisions, only mortgage loans of properties valued at or below $4 million will be eligible for the maximum 90% loan-to-value cover.

For more details, click here


Brand Hong Kong
香港政府一站通






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新聞稿

按揭貸款的審慎監管措施

鑒於樓市過熱風險最近再次恢復上升,香港金融管理局(金管局)今日(星期五)就物業按揭貸款業務向銀行發出指引,推出新一輪的審慎監管措施,以提升銀行風險管理和抗震能力。這些措施包括﹕

第一:銀行為按揭貸款申請人進行還款能力壓力測試時,會由現時假設兩個百分點的上升幅度增加至三個百分點。這項措施適用於所有物業按揭貸款,包括住宅及工商物業貸款。

第二:所有工商物業的按揭貸款,不論是否自用,貸款的最高按揭成數,一律按目前適用的上限下調一成。
 
第三:車位按揭的最高按揭成數,一律定為四成,貸款年期上限亦統一為15年。其他適用於工商物業按揭貸款的按揭成數上限及供款與入息比率要求,亦同時適用於車位按揭貸款。
 
以上措施即時生效,但是在2月22日或以前已簽訂臨時買賣合約的借款申請可以不受影響。
 
此外,為了進一步提升香港銀行的風險管理,金管局決定為香港採用《內評法》(Internal Ratings-based Approach)的銀行,所有在明天或以後批出的住宅按揭貸款,設立一個百分之十五的《風險加權比率》(Risk Weight)下限。
 
金管局總裁陳德霖先生表示:「香港正處於一個極度不正常的宏觀金融環境。全球先進國家正進行量化寬鬆貨幣政策,規模之大、時間之長,是史無前例。現 時利率被人為地壓至極低的水平,同時大量資金流入包括香港的新興市場。這個不尋常的宏觀環境是香港今次的樓市上升週期持續了很長的時間的主要成因之一。

我想再次強調,現時樓市過熱對香港金融穩定造成的風險是不小於97年。尤其是97年按揭利率一般是10厘或以上,但在樓市泡沫爆破後,美國利率下跌,香港的 按揭利率亦持續下降,在2004年跌低至2厘左右。目前情況剛好相反,按揭利息只是2厘左右,即使低息環境如美聯儲局預測一樣維持至2015年,往後美國 利率一定會上升至較正常水平。

屆時香港的供樓人士能否承受利息上升和樓價下調的雙重衝擊呢?以一個30年的按揭為例,即使頭兩年能享受低息,往後就要承受 可能高好多的利息負擔和樓價大幅波動的風險。這些風險可能會嚴重影響置業者和他們的家庭往後十多廿年的福祉。所以我希望大家要審慎從事,千萬不要低估利息 上升時會為供款能力,資產價格及香港整體經濟帶來的風險和衝擊。」



香港金融管理局
2013年2月22日



Press Releases

Prudential Supervisory Measures for Mortgage Lending 

As the risk of overheating in the property market has again risen recently, the Hong Kong Monetary Authority (HKMA) issued today (Friday) guidelines to banks on a new round of prudential supervisory measures to strengthen banks’ risk management and resilience.  The measures are as follows:
 
First: In stress-testing mortgage applicants’ repayment ability, banks are required to assume a mortgage rate increase of 300 basis points, instead of the existing 200 basis points.  This measure shall apply to mortgage loans for all types of properties, including residential as well as commercial and industrial properties.

Second: The maximum loan-to-value (LTV) ratios of mortgage loans for all commercial and industrial properties, whether or not for self-use, shall be lowered from the existing applicable levels by 10 percentage points.
 
Third: The maximum LTV ratio of mortgage loans for standalone car park spaces shall be set at 40% and the maximum loan tenor at 15 years.  Other requirements on maximum LTV ratio and debt-servicing ratio applicable to commercial and industrial property mortgage loans shall also apply to standalone car park space mortgage loans.
 
The above measures take effect immediately.  However, loan applications in respect of property transactions with provisional sale and purchase agreements signed on or before 22 February 2013 will not be affected.
 
Besides, to further enhance the risk management of banks in Hong Kong, the HKMA has decided to introduce a risk weight floor of 15% for all residential mortgages granted tomorrow or thereafter by banks using the internal ratings-based approach.
 
Mr Norman Chan, the Chief Executive of the HKMA, said, “Hong Kong is facing an extremely unusual macro-monetary environment.  The ongoing quantitative easing by advanced economies is unprecedented in both scale and duration.  

Interest rates have been artificially maintained at extremely low levels, and we see huge volumes of liquidity flow into emerging markets like Hong Kong.  

The current unusual circumstances are one of the main drivers for the prolonged boom in the local property sector.  The risk of over-heating in the property sector to financial stability in Hong Kong is no smaller than that seen in 1997.  

We should note in particular that while mortgage rates were generally over 10% in 1997, after the burst of the property bubble, US interest rates have fallen, and mortgage rates in Hong Kong have spiralled down reaching about 2% in 2004.  

The situation we faced now is just the opposite.  Mortgage rates are around 2%.  And, even if the low interest rate environment were to remain until 2015 as anticipated by the US Federal Reserve, the US interest rates are bound to head back to more normal levels.  Will mortgage borrowers in Hong Kong then be able to withstand the impact of interest rate hikes and property price falls?  

For example, under a 30-year mortgage, even though the borrower will be able to enjoy a low interest rate in the first two years, the repayment burden could become much heavier as a result of interest rate hikes in the years that follow.  This could have serious consequences for the well-being of those families in the coming years.  

Therefore, I hope that the public will be cautious and should not underestimate the risks that rising interest rate could have on repayment ability, asset prices and the overall economy in Hong Kong.”



Hong Kong Monetary Authority
22 February 2013


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新聞稿

按揭保險計劃的修訂

香港按揭證券有限公司(按揭證券公司)今日(星期五)宣布,將對按揭保險計劃(按保計劃)的合資格準則作出修訂。
現時,按保計劃可接受價格600萬港元或以下的住宅物業敘造最高九成按揭貸款。
 
在修訂後,只有400萬港元或以下的住宅物業才可敘造最高九成按揭貸款。
 
住宅物業價格在400 萬港元以上至450萬港元以下將可透過按保計劃敘造最高360萬港元,即八成至九成按揭貸款。住宅物業價格在450 萬港元或以上則只可敘造最高八成按揭貸款。按保計劃的住宅物業價格上限仍維持於600 萬港元。
 
以上修訂將適用於自2013年2月23日或以後簽署臨時買賣合約的按保計劃申請。於2013年2月22日或之前已簽署臨時買賣合約的買家,如欲按現時的合資格準則申請按保計劃,仍可向按保計劃參與銀行遞交申請。
 
按揭證券公司總裁李令翔先生說:「考慮到當前的市場情況,修訂的目的是要確保按揭證券公司審慎管理高成數按揭貸款的風險。」
 
查詢請致電按保計劃熱線(電話:2536 0136)。
香港按揭證券有限公司
2013年2月22日




Press Releases

Revisions of the Mortgage Insurance Programme

The Hong Kong Mortgage Corporation Limited (HKMC) today (Friday) announced that revisions will be made to the eligibility criteria for the Mortgage Insurance Programme (MIP).
 
Currently, properties with value at or below HK$6 million are eligible for the maximum MIP cover of 90% loan-to-value (LTV).
 
After the revisions, only mortgage loans of properties with value at or below HK$4 million will be eligible for the maximum MIP cover of 90% LTV.
 
Properties with value above HK$4 million and below HK$4.5 million will be eligible for MIP cover up to HK$3.6 million, being 80-90% LTV, while properties with value at or above HK$4.5 million will only be eligible for the maximum MIP cover of 80% LTV.  The cap on the value of properties under MIP will remain unchanged at HK$6 million. 
 
The revisions will apply to MIP applications with provisional sale and purchase agreement signed on or after 23 February 2013.  For homebuyers who have executed the provisional sale and purchase agreement on or before 22 February 2013, their mortgage loan applications may be submitted by the MIP participating banks for processing in accordance with the existing scope and criteria of the MIP.
 
The Chief Executive Officer of the HKMC, Mr Raymond Li, said, “Taking into account the current market conditions, these revisions aim to ensure that the HKMC is taking a prudential approach to risk management on its exposure to high LTV mortgage lending.”
 
For enquiries, please call the MIP Hotline (Tel: 2536 0136).
The Hong Kong Mortgage Corporation Limited
22 February 2013



2013年2月27日 星期三

2013 - 2014 財政年度 政府 財政預算案 - Budget





二零一三至一四財政年度政府財政預算案

增加住宅土地
100. 政府在私人住宅土地供應的目標,是維持每年平均提供可興建約二萬個單位的土地。政府來年會繼續增加土地供應,在二零一三/一四年度賣地計 劃中,我們納入四十六幅住宅土地,總共可供興建約一萬三千六百個單位,其中二十八幅是新增土地。我們會繼續沿用按季預先公布政府主動賣地的安排,視乎市場 需要,靈活供應住宅土地。綜合下一年度私人住宅土地供應的各個主要來源,包括政府賣地計劃、鐵路物業發展項目、市區重建局項目、地契修訂/換地或其他私人 發展項目,下一年度的房屋土地供應可供興建約二萬五千八百個私人住宅單位。發展局局長會在明天宣布下一年的賣地計劃。

101. 公營房屋方面,我們已向房屋委員會(房委會)提供足夠土地,於二零一二/一三年起的五年內,興建七萬九千個公屋單位,以及由二零一六/一七年起四年內,興建約一萬七千個新居屋單位。
短期私人住宅供應
102. 我在上星期五推出兩項管理需求的措施,防範樓市風險進一步惡化。我今天不再重複有關細節,但是大家都會同意解決房屋問題的核心是增加供 應。未來三至四年,私人住宅一手市場預計可以提供六萬七千個單位,是二零零七年九月以來的新高。這些單位包括四千個仍未售出的貨尾單位、四萬八千個興建中 而未售出的單位,及可興建一萬五千個單位的熟地項目。
103. 至於二零一三年的私人住宅供應,我預計全年可供出售的一手單位數目有二萬四千個,當中包括我們正在加快審批的一萬二千個預售樓花單位、八千個可即時推出的樓花單位,以及四千個貨尾單位。
104. 發展商一般會視乎市場的消化能力調整銷售步伐,不一定會在今年全數推出這二萬四千個單位,但可以確定的是,一手單位的供應已經回升。在外 圍經濟環境仍然波動之際,我想再次提醒大家,未來利率的走勢會因應不同外圍因素回復上升周期,市民在作出置業決定之前,必須衡量本身的負擔能力,特別是在 按揭利息回升到正常水平時,家庭收入是否足夠應付供款。

                                                                                                                            目 錄 | 下一頁

增加商用土地
105. 除了房屋用地之外,政府亦致力增加商用土地的供應,提供空間給不同經濟活動進一步發展。受外圍經濟放緩、經濟前景不明朗的影響,去年甲級 寫字樓的租金有回落的趨勢。在二零一三/一四年度的賣地計劃中,有九幅商業/商貿用地及一幅酒店用地,可提供約三十三萬平方米總樓面以及約三百個酒店房 間。

106. 我們會加快九龍東核心商業區的發展。完成後,可以提供四百萬平方米的辦公室樓面。我們正研究加快釋放九龍東內兩組政府用地作商業發展,包 括研究搬遷區內相關政府設施的可行性。兩組用地可提供五十萬平方米的樓面。我們亦會跟機管局商討,加快推動赤鱲角機場島北商業區的發展。
107. 位於中環核心商業區的寫字樓有很大的需求。我們會繼續將政府部門遷離核心商業區,騰出更多寫字樓供應市場。廉政公署遷往北角後,騰出美利 道黃金地段的原址;在規劃用途的程序完成後,可發展為面積約四萬平方米的甲級寫字樓。啓德發展區內興建的新工業貿易大樓,將於二零一四年年底落成,工業貿 易署遷入後,可騰空位於旺角的原址,提供超過一萬八千平方米的樓面作商業用途。

108. 律政司計劃於二零一五年遷入舊政府總部,屆時律政司位於金鐘道政府合署的寫字樓,將分配給其他現時在中環及金鐘商業樓宇內辦公的政府部門 使用,釋出區內寫字樓給市場租用。屆時,政府在中環和金鐘租用的寫字樓總樓面,將由現時的二千七百多平方米,減至不足二百三十平方米。
109. 我們正進行重置灣仔海旁三座政府大樓,項目規模龐大,涉及二十九個部門及超過一萬名員工。當有關部門分階段遷往西九龍、啓德和將軍澳的新 政府大樓後,我們會將騰空的樓面出租,增加灣仔甲級寫字樓的供應。我們亦會在適當時候出售這三座大樓,預計可以提供十七萬五千平方米的樓面。



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財政預算案



The 2013-14 Budget


Increasing Residential Land

100.    Regarding land supply for private housing, the Government's aim is to maintain on average the provision of land for building about 20 000 residential units each year.  The Government will continue to increase land supply in the coming year.  In the 2013-14 Land Sale Programme, we shall include 46 residential sites, which is capable of providing about 13 600 units in total.  Amongst these sites, 28 are new sites.  We shall continue the practice of announcing government-initiated land sale arrangements in advance on a quarterly basis, and exercise flexibility in supplying housing land in the light of market demand.  In the coming year, all the major sources of land supply for private housing together, which include the Government's Land Sale Programme, railway property development projects, projects of the Urban Renewal Authority, and lease modifications/land exchanges or other private developments, will provide land capable of building some 25 800 private residential flats.  The Secretary for Development will announce the Land Sale Programme for the coming year tomorrow.


101.    On public housing, we have provided the Housing Authority with adequate land to build 79 000 public rental housing flats within five years from 2012-13, and about 17 000 Home Ownership Scheme flats within four years from 2016-17.

Supply of Private Residential Flats in Short Term


102.    I announced two demand-side management measures last Friday in a bid to cool down the overheated property market.  I will not repeat the details of the measures today.  Increasing supply is the key to solving the housing problem.  In the next three to four years, it is estimated that a total of 67 000 first-hand units would come onto the private residential property market, the highest since September 2007.  These include 4 000 unsold units in completed projects, 48 000 unsold units under construction, and 15 000 units to be constructed on disposed sites.


103.    As for the supply of private residential flats in 2013, I estimate that 24 000 first-hand units can be offered for sale this year, including 12 000 uncompleted units, for which we are speeding up the processing of their pre-sale consent applications, 8 000 uncompleted units ready for pre-sale and 4 000 unsold units in completed projects.


104.    Developers usually adjust the pace of sales according to market appetite, and may not put all the 24 000 flats on the market this year.  However, we are sure that the supply of first-hand units has seen a rebound.  As the external economic environment remains volatile, I would like to remind people once again that interest rates are susceptible to various external factors and will resume an upturn cycle in the future.  Before making a home purchase decision, people should assess their ability to afford the property, particularly whether family income can support mortgage payments if mortgage rates are to revert to a normal level.


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Increasing Commercial Land

105.    Apart from housing land, the Government is also committed to increasing the supply of commercial land to provide room for further development of different economic activities in Hong Kong.  Rentals of Grade A offices started to drop last year.  This had much to do with the external slowdown and uncertain outlook.  The 2013-14 Land Sale Programme will include nine sites for commercial/business use and one "hotel only" site, providing a total floor area of about 330 000 square metres and some 300 hotel rooms respectively.


106.    We shall expedite the development of the Kowloon East core business district.  Upon completion, it will be able to provide an office floor area of four million square metres.  In addition, we are considering speeding up the release of two clusters of government sites for commercial development in Kowloon East, including assessing the feasibility of relocating the government facilities there.  The two clusters of sites will provide a floor area of 500 000 square metres.  We shall also discuss with the AA ways to accelerate the development of the North Commercial District on Chek Lap Kok Airport Island.


107.    There is a huge demand for office space in the Central Business District (CBD) in Central.  We shall continue to relocate government departments from the CBD to release more office space to the market.  The relocation of the Independent Commission Against Corruption to North Point has freed a prime site at Murray Road.  Upon completion of the zoning procedures, the site can provide some 40 000 square metres of Grade A office space.  The completion of the new Trade and Industry Tower at the Kai Tak Development Area by end-2014 will release more than 18 000 square metres of floor area in the Trade and Industry Department Tower in Mong Kok for commercial use.


108.    The Department of Justice plans to relocate to the old Central Government Offices in 2015, vacating its offices in Queensway Government Offices for use by other government departments currently occupying commercial office premises in Central and Admiralty.  This will release office space in the districts to the market.  By then, the floor area of our leased office space in Central and Admiralty will reduce from the present level of over 2 700 square metres to less than 230 square metres.


109.    We are now proceeding with the relocation of departments in the three government office buildings at the Wan Chai waterfront.  This is a large-scale project, involving 29 departments and more than 10 000 staff.  Upon the relocation in phases of government departments to the new government office buildings in West Kowloon, Kai Tak and Tseung Kwan O, we shall rent out the floor space released to increase the supply of Grade A offices in Wan Chai. We shall put up the three government office buildings in Wan Chai for sale in due course, which is expected to provide a floor area of 175 000 square metres.


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2013 - 2014 Budget


2013年2月24日 星期日

調控樓市新措施推出合時





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調控樓市新措施推出合時

2013年02月24日

財政司司長曾俊華

   前日下午,我宣布了兩項加強樓市需求管理的措施,希望能夠防範樓市泡沫風險進一步惡化。消息公布後,不少朋友向我表達了意見,當中有傳媒朋友,亦有議員和學者,他們普遍都支持政府今次的決定,認為目前是推出新一輪調控措施的適當時間。

   2008 年底發生金融海嘯以來,美國接連推出量化寬鬆措施,令利率一直維持在超低水平,全球資金氾濫令資產泡沬風險一直有增無減。為了保護我們的金融體系,期望樓 市能夠健康發展,我在過去幾年推出了不同的管理需求措施,包括在2010年11月推出額外印花稅,去年10月推出「加強版」的額外印花稅和引入新的買家印 花稅。

   大家都會同意,要長遠處理住屋問題,必須要靠增加供應,我所提出的管理需求措施都是「非常時期的非常措施」,透過減低某些 買家群組的需求去紓緩供求失衡。一直以來,我嘗試透過這些措施將市場上的買家區別,針對性地增加他們的置業成本,從而減低整體需求。這就是我時常跟同事談 起的「買家光譜」的概念。我最先推出的額外印花稅,是要壓抑炒家短炒,之後再以買家印花稅降低公司買家及海外買家的置業意欲。餘下來的,主要剩下本地的長 線投資者和用家。由於亢奮情緒主導了目前的樓市,單是這批本地買家亦足以構成巨大的需求。

   自從政府去年推出加強版額外印花稅和買家印花稅後,樓市的亢奮跡象曾稍為紓緩。不過,亢奮情緒最近又再度出現,住宅樓價在1月上升了2%,升勢更延續至2月,情況並不理想,令我相信是時候再次推出措施,防止樓市泡沫風險進一步惡化。

   今次政府推出的「雙倍印花稅」,是透過增加所有物業交易的成本去減低入市意欲,經過慎重思考,我決定將印花稅率全面增加一倍。至於200萬元以下的交易,我認為有需要特別處理。

   200 萬元以下的物業交易,印花稅原為樓價的0.75%。2007年,政府決定向這類價格較低的物業提供優惠,相關印花稅大幅減至100元。今次我們將印花稅劃 一提升一倍,若200萬元以下的交易只收取200元,金額明顯低於其他價格物業收取的印花稅。我擔心這些低價物業成為炒家的獵物,令投機活動更加熾熱。事 實上,根據去年的數字,200萬元以下的住宅交易有超過16,000個。因此,我決定將200萬元以下物業交易的「雙倍印花稅」設為1.5%,即舊稅率 0.75%的一倍。

   為了照顧有實際住屋需要的港人用家,政府決定豁免特定的香港永久性居民,只要他們打算只擁有一個住宅物業,無 論是首次置業或者換樓,都無須繳付「雙倍印花稅」,只需按原來稅率繳稅。至於「先買後賣」的換樓人士,只要原來的物業能在購買新物業後六個月內出售,亦可 申請退回多繳的稅款。參考近年的住宅銷售數據,有一半的本地買家應可獲得豁免,無須繳付「雙倍印花稅」。

   今次的新措施雖然豁免香 港永久性居民用家和換樓業主,但我必須提醒有意置業的市民,作出置業決定時必須要考慮自己的承擔能力,外圍的風險以及短期內的樓宇供應量。目前的超低利率 環境不可能永遠維持,私樓的供應已經回升,市民置業前必須要考慮這兩項足以影響樓價的事實。

   我過往曾經不只一次指出,為了讓樓市回復健康發展,以及維護香港的金融穩定,我會毫不猶豫在適當的時候推出措施。今次推出雙倍印花稅後,政府會緊密觀察其成效,在有需要時作出適當調節。


  (以上是財政司司長曾俊華2月24日在其網誌發表的文章。標題為本網站所加。)

2013年2月22日 星期五

【樓市新招】第二套房印花稅加倍








【樓市新招】第二套房印花稅加倍


財政司司長曾俊華宣佈,推出壓抑樓市新措施,全面上調第二套房的住宅樓宇印花稅,200萬港元或以下的樓宇,印花稅由100元上調至交易金額的1.5%。 其他交易金額的印花稅將會倍增,以目前最高的印花稅率4.25%為例,將會調整至8.5%。

有關措施將於2月23日凌晨起生效,而首次置業人士將可獲豁免有關措施。

【樓市新招】第二套房印花稅加倍



【樓市新招】第二套房印花稅加倍









財政司司長曾俊華宣佈,推出壓抑樓市新措施,全面上調第二套房的住宅樓宇印花稅,200萬港元或以下的樓宇,印花稅由100元上調至交易金額的1.5%。其他交易金額的印花稅將會倍增,以目前最高的印花稅率4.25%為例,將會調整至8.5%。

有關措施將於2月23日凌晨起生效,而首次置業人士將可獲豁免有關措施。

2012年10月27日 星期六

政府徵15%買家印花稅 - BSD & SSD









政府徵15%買家印花稅

2012年10月26日
財政司司長曾俊華宣布,提高額外印花稅的稅階,並將適用期延長至三年同時推出全新的買家印花稅,外地人士、所有本地和外地註冊的公司購買本港住宅,除了繳付一般印花稅,亦需繳付15%的買家印花稅。兩項措施10月27日生效
曾俊華今天(10月26日)在記者會上表示,當局會盡快向立法會提交法案。政府將會修訂《印花稅條例》,調整「額外印花稅」的稅率及延長有關的物業持有期,並引入適用於香港永久性居民以外的任何人士取得住宅物業的「買家印花稅」。新措施主要目的是在現時市況過熱和供應較短的特殊情況下,照顧香港永久居民置業的需求,並打擊住宅短期炒賣活動,以紓緩供求失衡的情況。

曾俊華表示,買家印花稅將大幅增加非香港永久性居民購買本地住宅樓宇的成本,減低他們的入市意欲;並指出,這是在非常時期的非常措施,在樓市供求回復平衡之後,政府會考慮撤銷這項措施。






增額外印花稅

政府在2010年11月推出額外印花稅之後,去年全年成交量大幅降至96,000宗,今年總數預計和去年相若。不過,12至24個月內轉手而需繳付額外印花稅的個案近月有上升跡象,由3月的83宗增至9月的218宗,這可能是因為樓價急升,令5%的額外印花稅失去了應有的阻嚇作用。

曾俊華說,政府將提高額外印花稅的稅階和把適用期延長至三年,買入後首半年內出售單位的徵收率增至20%;超過半年而不超過一年15%;超過一年而不超過三年,一概徵收10%。現時額外印花稅的適用期是兩年,稅率為15%、10%、5%。

他指出,這項措施將提高住宅樓宇投資者的成本和風險。短線投資者須考慮三年內樓市的升幅能否抵消額外印花稅的成本,也要顧及樓市在三年內進入下跌周期的風險。政府相信這項措施可減低短線投資者的投資意欲,而不會對一般置業自住市民造成太大的影響。

繼續增加供應

曾俊華表示,樓市供求失衡的核心問題是供應不足,在過去三年的努力之下,未來三至四年住宅供應會明顯增加,可望緩解目前供不應求的情況。中長期供應則有賴有序和穩定的土地供應,這方面政府需要處理一定的程序和解決一些遇到的問題。

他相信大家都會同意香港需要更多土地以滿足市民居住的需要、改善居住的環境,亦需要更多土地配合經濟發展,創造就業機會。這些都是可以解決的問題,政府會迎難而上,理性地處理,也希望受影響的市民體諒,大家一同商討,爭取雙贏方案。

曾俊華指出,確保樓市健康平穩發展是持續的工作,政府會繼續密切監察樓市。如果樓市的發展方向繼續與經濟基調背道而馳,在維護社會民生和金融穩定的大前提下,政府會毫不猶疑地再推出強而有力的措施,維持市場健康平穩發展。

 
 
 
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FS announces property market measures

October 26, 2012
Financial Secretary John Tsang says the Government is introducing two measures to narrow the supply-demand gap in property, and contribute to the market's stable development.

Speaking at a press conference today, Mr Tsang said the first measure is to increase the Special Stamp Duty rate and extend its restriction period from two years to three. The duty payable for resale within six months will increase to 20%, and to 15% if the property is held for more than six months but not more than 12 months. It will rise to 10% if the property is held for more than 12 months but not more than 36 months.




He said the second measure is to introduce a Buyer's Stamp Duty. It is not applicable to Hong Kong Permanent Residents. Other buyers, including local and non-local companies, are required to pay the duty at 15% on top of the existing stamp duty. The Special Stamp Duty will also be charged on resale within three years.

“We are aware that the Buyer’s Stamp Duty will cause inconvenience to some non-local buyers. We hope they will understand this is an extraordinary measure introduced under exceptional circumstances. We shall consider withdrawing this measure when the market regains its balance.

“These two measures will go into effect after midnight tonight. Properties acquired today or before will not be affected. We shall introduce the necessary legislative amendments to the Legislative Council as soon as possible.”

Since the Special Stamp Duty was launched in November 2010, resale within 12 months has virtually disappeared. However, the number of transactions for resale between 12 to 24 months has increased from 83 cases in March this year to 218 cases in September. It seems possible the increasing property price has weakened the deterring effect of the duty, Mr Tsang said.

“The US Federal Reserve has extended its pledge to maintain an exceptionally low interest rate at least until mid-2015. I am concerned this may extend the investment horizon of short- term speculative activities.”

The number of residential property transactions taken up by non-local buyers has also gone up from 3.1% in 2008, to 4.5% in 2010, and 6.5% in 2011.

On the primary market, the corresponding figures are 5.7% in 2008, 13.7% in 2010, and 19.5% in 2011.

“These figures suggest we need to work on demand-side measures, in addition to the supply-side measures.”

Mr Tsang said the objective of the two new measures is to help alleviate demand for housing by according priority to meeting the needs of Hong Kong Permanent Residents, under the exceptional circumstances of an overheated property market with supply shortage.

He said the Government knows the core problem of Hong Kong’s property market is the lack of supply. With the efforts of recent years, the housing supply will increase in the coming three to four years.

“We shall continue to monitor the property market closely. If necessary, we shall introduce further measures to maintain the healthy and stable development of the market.”

Meanwhile, the Government will amend the Stamp Duty Ordinance to adjust duty rates and extend the coverage period in respect of the existing Special Stamp Duty, and introduce a Buyer's Stamp Duty on residential properties acquired by any person except a Hong Kong Permanent Resident.


Source: news.gov.hk


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子母公司轉讓物業須繳新印花稅

2012年10月30日
政府表示,假如有公司在10月27日或之後將物業轉讓予其子公司,而於物業轉讓日後起計兩年內,將該子公司股權轉予其他非相聯法人團體或人士,則該公司的物業轉讓將不獲豁免印花稅。
政府今天(10月30日)回應傳媒查詢時指,這些公司須於股權轉讓後30天內通知稅務局,並繳交其物業轉讓時應付從價印花稅和新增的買家印花稅。此外,如子公司於三年內出售有關物業,則須繳交經調整的額外印花稅稅款。

當局早前宣布,在10月27日起,所有包括本地及海外公司的非香港永久性居民購買住宅物業均須繳交新增的買家印花稅,有關稅項需要經過立法程序予以實施。
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