發展商「化整為零」 破解辣招 (BSD)

2012年10月30日 星期二

 

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發展商「化整為零」 破解辣招

The Hampton餘貨注新公司 股權轉讓售

政府落重藥打壓樓市，新盤交投即時減慢，有發展商看通新例漏洞，把旗下樓盤餘貨單位，注入新成立的空殼公司，以協助買家迴避15% BSD（Buyer's Stamp Duty）及日後轉售的SSD稅。

消息透露，尚家生活為吸引買家，已為旗下跑馬地The Hampton的兩個餘貨單位，注入一間全新公司，即是買家可透過購買該公司成為單位業主，藉以逃過政府新推的買家印花稅（BSD）15%稅款以及加強版SSD，料能增加買家入市意慾。本報嘗試向發展商求證，至截稿前未有回覆。

稅項相差約2千萬
據悉，項目現餘兩伙待售，包括2樓A室（連裝修定價9,300萬元）及1樓全層（定價約1.8億元），發展商以內部轉讓形式注入子公司，當中發展商只須繳交釐印費（4.25%），分別約395萬及765萬元（費用日後可反映在樓價內）。完成轉名後，日後採用股權轉讓形式，即使賣給內地客，也不用繳付15%BSD稅，以1樓為例BSD稅可達2,700萬元，相差約2,000萬。

有熟悉以公司股權轉讓賣樓方式的地產代理透露，這種方式只適用於細規模的豪宅物業，因為數百萬元中價樓買家，很難負擔公司名義持貨的會計費用。

而這種公司股權轉讓方式，較盛行於二手樓花市場，而且持貨的公司必須新成立，才較易獲買方接納。至於按揭方面，只要新股東登記滿1個月，銀行便會承造按揭，若發展商提供3個月的成交期予新買家，雙方可順利完成交易。據了解，政府推出兩年前的SSD後，不少投資者以公司名義入市，日後轉手迴避SSD稅，是次發生在發展商身上則甚罕見。

發展商推盤未受影響
至於各區新盤受新措施影響，成交疏落。不過，各發展商推盤部署卻未有受淡靜銷情影響，新地（00016）副董事總經理雷霆強調，旗下將軍澳天晉II，推盤計劃會如常進行，意向價維持不變。而長實（00001）地產投資董事黃思聰指，集團今將就旗下一號‧西九龍，開記者會交代銷售詳情。

萊坊董事及大中華研究部主管林浩文認為，政府新措施將令需求下跌，料日後新盤定價不會太進取，且發展商有機會透過其他銷售策略為買家抵銷新推的額外印花稅以吸引買家入市。
撰文:郭伊妮

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發展商「化整為零」 破解辣招

政府落重藥打壓樓市，新盤交投即時減慢，有發展商看通新例漏洞，…

過路大人 2012/10/31 07:49 讚好：1 I 我要讚好! Yes, but hopefully, the growing needs of the construction field(especially infrastructure)may eventually stimulate other correlated industries to pick up heat and maybe sufficient enough to more than offset the downturn of the investment banking sector as well as the weakening retail sector!...But retail rentals definitely need more consolidation as we can see bubbles everywhere...

Albert 2012/10/30 23:55 讚好：0 I 我要讚好! Agree,but the recent mass lay off of the high pay investment banker will finally take its toll, this may dampen the rental demand and make the price stagnated.

過路大人 2012/10/30 21:21 讚好：1 I 我要讚好! As long as the rental returns are attractive enough, there will certainly be sufficient local investors to enter the luxurious property market at the right selling price!... Going back to BSD, there is always some grey areas or tricks to play around with under current loose rules governing property sales. For ethical reason, it is not suppose to discuss or disclose this openly at this stage... Property prices are now consolidating and it will definitely take a while to stabilize. Yet, it should not be the end of the property market as long as the strong demand persist...Though supply will catch up soon, but so far as the government's expenditures on infrastructure won't slow down all of a sudden, hopefully, a brighter future still remains for the 90's to enjoy and entertain...

Albert 2012/10/30 19:49 讚好：2 I 我要讚好! This additional BSD is an ta x expenses I doubt the bank is willing to mortgage it,that means, the buyer may have to put up about 45% of the flat value as down payment.H5c

散仔 2012/10/30 19:48 讚好：2 I 我要讚好! many people have already mentioned luxury house has nothing to do with the public. who cares about buying house over 10mil? not for little people like us. the living problem is rent. govt do nothing here. are they smart or dump.

過路大人 2012/10/30 19:38 讚好：1 I 我要讚好! Additional cost for foreigners to buy luxurious properties is well over 20%(15%BSD plus stamp duty and other fees...),not to mention possible SSD penalty. If there is no room for 30 to 50% increase in property price within a few years time, it is not a viable deal for the foreigners then...Furthermore, if you intend to sell it out later, the potential buyer will have to face the same costs issue, i.e. whether there is any room for 30 to 50% increase in property price in a short period of time! Don't think there will be too much demand from foreign buyers...The possible outcome is for local people to invest and rent out to foreign users if demand for luxurious housing to remain strong in the coming years in view of the significant government spendings on infrastructure in the years ahead...

散仔 2012/10/30 19:31 讚好：2 I 我要讚好! this is a mess, all because cy failed his job. If cy put up this tax on 1jul, it would be very effective. now people doubt if it works.

Albert 2012/10/30 17:56 讚好：2 I 我要讚好! 能欏諾貝爾獎者，又豈是低能仔呢？就算樓價真能高D，亦是因過去幾年開工量太少，缺乏供應令其高企，德銀分析員之見，認為稅項只會帶來短期冲擊，長期樓價高低還看供求關係。這101經濟學最基本方程式i

chinese 2012/10/30 15:58 讚好：3 I 我要讚好! 嘩！呢條方程式簡直可以攞諾貝爾物理學獎：按方程式做完一次之後，身軀震動不止，停不了的笑聲中，熱淚眼角渗出，滴在平板。哈哈哈！

wy90 2012/10/30 15:49 讚好：1 I 我要讚好! 低能仔

過路大人 2012/10/30 15:45 讚好：1 I 我要讚好! on9+10(times)=on10.9

wy90 2012/10/30 14:06 讚好：3 I 我要讚好! 任何形式的抽稅,只會令最終零售價上升 煙仔原本$15一包+煙草稅$30=零售價$45 1手樓又好,2手樓又好,搞o甘多動作去避BSD,就算成功,都有成本 買家將來賣樓,打埋條數入去,會賣貴D還是賣平D? BSD令樓價高D還是低D? 班高官究竟有無腦？

夾死階層 2012/10/30 13:14 讚好：2 I 我要讚好! 是否需要限制以公司名義投資住宅物業？

老李頭 2012/10/30 12:31 讚好：5 I 我要讚好! 如文章所言，此類鑽空子做法，其實只適用於個別超豪單位。商家會為利益鑽盡法律空子，而某些訟師，則會為了利益，大肆鑽盡法律空子，搵三無人士發起訴訟，賺取法援，或騙取政府的議員資助，或者直接協助商家鑽空牟利。 法律，成了訟棍們牟利的工具。

hamster 2012/10/30 12:03 讚好：2 I 我要讚好! 現IRO can disregard any step created for the sole n dominant puopose to avoid tax, not sure if SDO got any. 最重要是執行尺度,有例少用，尺度寬鬆，咩喬都冇用

散仔 2012/10/30 11:15 讚好：2 I 我要讚好! Please do not always mention 貪曾. Has anyone proved how much he has got? ICAC? A little greedy is the human nature, except Christians.

散仔 2012/10/30 11:13 讚好：1 I 我要讚好! 洗板???

散仔 2012/10/30 11:12 讚好：1 I 我要讚好! Do not expect govt can do anything. As Financial Secretary said, there is no silver bullet. They are as dump as us. Govt please focus on long-term supply. Mr. Tung was very successful with his 85,000 to crash the market. He did not impose any extra tax.

掃走 禍港黨 2012/10/30 11:12 讚好：4 I 我要讚好! 其實自貪曾事代開始..好多高高官..推行什麼政策..表面為市民..真實是為大富豪所想所造. 大家可以看看..每次每當有新土地招標拍賣..政府必定在拍賣前 尤其是一至兩星期前..做一些…講一些..表面對地產不利的消息.. 例如SSD .扮會增加土地…增加供樓借款比較..或警告會落重招打壓樓市… 如要打擊..為何次次..不等拍賣完地才推行呢 ? 如你是salesman 你會不會推銷產品前..講 d 貨物不好…你想無飯開… 但高高官..是為了日後退休在大富豪的公司袋過佰萬年薪董位或仔女可在大富豪公司任職高位 ..出賣市民的利益…而且自己買定之前 明益上市的公司之股票..因其業績一定好..股價一定大升….ICAC也吹不脹 那有問題嗎? 可會有罪嗎？ （急富豪所急 想富豪所想 為將來而鋪路 為仔女而鋪路 為股價而鋪路） 為何要之前造假象..因為令市民及細型發展商..擔心樓市不穩..樓價會下跌.. 到時一些什麼 測量師必講 一定成交價底 因後市不好 細發展商不出價 但大發展商(明知真相) 互相輪流在底價左右成功得平地.. (最近北角無敵海境地 高高官也用暗標..拍賣靚地 由一次明益大富豪.) 但發展商會不會..平買平賣 大家都知 下星期 政府又有土地拍賣 大發展商又執平地 平買貴賣 ICAC也吹不脹

hamster 2012/10/30 10:50 讚好：2 I 我要讚好! not sure under which ordiance cover the BSD , many ord. hv general n specific anti-avoidance provision to disgard artifical step. if 行過頭， tax evasion is a criminal offense. balant case invite prosection. which developer group? tax-aggresive attitude always go along the same group.

cctv 2012/10/30 10:46 讚好：2 I 我要讚好! 哈哈,人家在你面前大搖大擺挑機了,都話不要對投資者存有任何履行社會責任和合作的幻想.徹底來招更硬吧,還要想什麼.

過路大人 2012/10/30 10:42 讚好：2 I 我要讚好! Guess this kind of unfairness has always been in our mind...but you need resonance and also need to be loud enough though before things can be changed... Presumably, if the company owns a property(the company has no other trading business) and if this company applies for a mortgage loan, it will have to confront with the same mortgage terms as individual borrowers under existing banking rules... However, as 散仔mentioned, buying amd selling these kind of companies don't have to pay BSD, SSD and the most ridiculously, they don't even need to pay the normal stamp duty as we well!... I once wrote to the Inland Revenue Dept complaining the unfairness on exemptions for rental properties(taxable rental income will be lower if the tenant pays for the management fees,gov't rent...but the landlord is not allowed to deduct management fees, gov't rent as exemptions if these are paid by the landlord!)...Reply from the Inland Revenue Dept is as usual/as expected negative...I was once bein g told that it is not the government's responsible/authority to make changes to existing laws. We, as citizens can only contact the legislative members to propose for any changes needed! I did wrote to one of the then legislative members requesting for some changes but do you think I can receive any reply from them!...Obviously, they are kept busy with all sorts of political issues rather than focusing on unfairness of existing laws, rules, policies and so forth!!!...

散仔 2012/10/30 10:29 讚好：2 I 我要讚好! Many people think CY is right, CY is clever. Wrong. CY is stupid. Mr. Tung became chief in 1997. He said do not rush to buy. But now CY said I help you to buy. Wrong policy. He should say do not buy because market will down 30%. Because of his wrong policy, small house rose 20% in short time.

掃走 禍港黨 2012/10/30 10:27 讚好：4 I 我要讚好! 其實..自貪曾事代開始..好多高高官..推行什麼政策..表面為市民..真實是為大富豪所想所造 大家可以看看..每次…每當有新土地招標拍賣..政府必定在拍賣前…尤其是一至兩星期前..做一些 講一些..表面對地產不利的消息.. 例如SSD 扮會增加土地…增加供樓借款比較..或警告會落重招打壓樓市… 如要打擊..為何次次..不等拍賣完地..才推行呢 ? 如你是salesman 你會不會推銷產品前..講 d 貨物不好…會好平賣比你…你想無飯開 但高高官..是為了日後退休在大富豪的公司袋過佰萬年薪董位…或為仔女可以在大富豪的公司任職高位之原因..出賣市民的利益…而且自己買定．．之前明益上市的公司之股票..因為其業績一定好..股價一定大升….icac也吹不脹．．．．那有問題嗎?．．可會有罪嗎？？（急富豪所急．．想富豪所想．．為將來而鋪路．．為仔女而鋪路．．為股價而鋪路） 為何要之前 造假象..因為令市民及細型發展商..擔心樓市不穩..樓價會下跌.. 到時..一些什麼..測量師必講 一定成交價底…因後市不好…可以執平地. 細型發展商不出價 但大發展商(明知真相) 互相輪流..在底價左右成功得平地..(最近北角無敵海境地 高高官也用暗標..拍賣靚地 由一次明益大富豪.)但發展商..會不會..平買平賣 大家都知 下星期…政府又有土地拍賣 大

掃走 禍港黨 2012/10/30 10:24 讚好：4 I 我要讚好! 其實..自貪曾事代開始..好多高高官..推行什麼政策..表面為市民..真實是為大富豪所想所造..． 大家可以看看..每次…每當有新土地招標拍賣..政府必定在拍賣前…尤其是一至兩星期前..做一些…講一些..表面對地產不利的消息.. 例如…ssd ….扮會增加土地…增加供樓借款比較..或警告會落重招打壓樓市… 如要打擊..為何次次..不等拍賣完地..才推行呢 ? 如你是salesman 你會不會推銷產品前..講 d 貨物不好…會好平賣比你…你想無飯開… 但高高官..是為了日後退休在大富豪的公司袋過佰萬年薪董位…或為仔女可以在大富豪的公司任職高位之原因..出賣市民的利益…而且自己買定．．之前明益上市的公司之股票..因為其業績一定好..股價一定大升….icac也吹不脹．．．．那有問題嗎?．．可會有罪嗎？？ （急富豪所急．．想富豪所想．．為將來而鋪路．．為仔女而鋪路．．為股價而鋪路） 為何要之前..造假象..因為令市民及細型發展商..擔心樓市不穩..樓價會下跌.. 到時..一些什麼..測量師..必講..一定..成交價底…因後市不好…可以執平地. 細型發展商不出價….但大發展商(明知真相)….互相輪流..在底價左右成功得平地..(最近北角無敵海境地... 高高官也用暗標..拍賣靚地..…..由一次明益大富豪.) 但發展商..會不會..平買平賣…大家都知…

掃走 禍港黨 2012/10/30 10:23 讚好：4 I 我要讚好! 其實..自貪曾事代開始..好多高高官..推行什麼政策..表面為市民..真實是為大富豪所想所造..． 大家可以看看..每次…每當有新土地招標拍賣..政府必定在拍賣前…尤其是一至兩星期前..做一些…講一些..表面對地產不利的消息.. 例如…ssd ….扮會增加土地…增加供樓借款比較..或警告會落重招打壓樓市… 如要打擊..為何次次..不等拍賣完地..才推行呢 ? 如你是salesman 你會不會推銷產品前..講 d 貨物不好…會好平賣比你…你想無飯開… 但高高官..是為了日後退休在大富豪的公司袋過佰萬年薪董位…或為仔女可以在大富豪的公司任職高位之原因..出賣市民的利益…而且自己買定．．之前明益上市的公司之股票..因為其業績一定好..股價一定大升….icac也吹不脹．．．．那有問題嗎?．．可會有罪嗎？？ （急富豪所急．．想富豪所想．．為將來而鋪路．．為仔女而鋪路．．為股價而鋪路） 為何要之前..造假象..因為令市民及細型發展商..擔心樓市不穩..樓價會下跌.. 到時..一些什麼..測量師..必講..一定..成交價底…因後市不好…可以執平地. 細型發展商不出價….但大發展商(明知真相)….互相輪流..在底價左右成功得平地..(最近北角無敵海境地... 高高官也用暗標..拍賣靚地..…..由一次明益大富豪.) 但發展商..會不會..平買平賣…大家都

散仔 2012/10/30 10:21 讚好：1 I 我要讚好! The artical is wrong. You only need a few thousand dollars for such a company. A lot of companies are setup in this way for all business.

掃走 禍港黨 2012/10/30 10:20 讚好：4 I 我要讚好! 其實..自貪曾事代開始..好多高高官..推行什麼政策..表面為市民..真實是為大富豪所想所造..． 大家可以看看..每次…每當有新土地招標拍賣..政府必定在拍賣前…尤其是一至兩星期前..做一些…講一些..表面對地產不利的消息.. 例如…ssd ….扮會增加土地…增加供樓借款比較..或警告會落重招打壓樓市… 如要打擊..為何次次..不等拍賣完地..才推行呢 ? 如你是salesman 你會不會推銷產品前..講 d 貨物不好…會好平賣比你…你想無飯開… 但高高官..是為了日後退休在大富豪的公司袋過佰萬年薪董位…或為仔女可以在大富豪的公司任職高位之原因..出賣市民的利益…而且自己買定．．之前明益上市的公司之股票..因為其業績一定好..股價一定大升….icac也吹不脹．．．．那有問題嗎?．．可會有罪嗎？？ （急富豪所急．．想富豪所想．．為將來而鋪路．．為仔女而鋪路．．為股價而鋪路） 為何要之前..造假象..因為令市民及細型發展商..擔心樓市不穩..樓價會下跌.. 到時..一些什麼..測量師..必講..一定..成交價底…因後市不好…可以執平地. 細型發展商不出價….但大發展商(明知真相)….互相輪流..在底價左右成功得平地.. (最近北角無敵海境地... 高高官也用暗標..拍賣靚地..…..由一次明益大富豪.) 但發展商..會不會..平買平賣…大家都

居住問題=社會問題? 2012/10/30 10:10 讚好：3 I 我要讚好! 有 d 估唔到既係, 唔係由一般買家, 而係發展商自己做. 確實發展商沒有責任一定要把單位賣給個人. 所以一開始就以轉讓型式把物業注入公司. 再讓新買家以股東身份得到業權. 不過如文章指出, 這方法會計成本對中/細價較高, 恐怕結果就是豪宅與一般物業市場會分開得更徹底. 另一面就是如果有會計公司以較 BSD/SSD 便宜的方法提供該等法律加會計服務, 在政府又改例前, 他可能會有相當利錢 (呢個方法會唔會有一年玩吓呢) ...

散仔 2012/10/30 09:55 讚好：2 I 我要讚好! Do you know stock buying and selling needs to pay stamp duty is part of the compnay law? Buying and selling stocks is also a transfer of ownership. Stamp duty is not that simple unless you change all the company laws.

散仔 2012/10/30 09:52 讚好：2 I 我要讚好! 香港是營商天堂, 財政司熟悉公司法,但自知不能改變法律，損害營商環境.希望政府深思熟慮,勿隨意擾民.

學子 2012/10/30 09:47 讚好：3 I 我要讚好! 于是: 合法避稅，稅局奈佢唔何

散仔 2012/10/30 09:37 讚好：3 I 我要讚好! I already said the government has not thought clearly about the policy. The HK long estaclished company law allow transfer of ownership without stamp duty. they should know what is meant by stamp duty. They need to change a lot of related laws. this will affect how HK operates. Too many inconsistent regulations hurt how business is run on HK which used to be the easiest place to do business.

夾死階層 2012/10/30 09:32 讚好：2 I 我要讚好! 香港是避稅天堂！？

阿正 2012/10/30 09:03 讚好：10 I 我要讚好! 所以話特區高官不可為新二招自鳴得意. 你有張良計, 他有過牆梯. 一於再出辣招堵塞漏洞, 還要勁辣的一款. 不可手軟及仁慈, 否則難起狠、絕及到位之效.

于是 2012/10/30 08:45 讚好：6 I 我要讚好! 如此明目張膽走稅,稅局做什麼的?

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