[谈房] 好多人不明白买卖投资房是否要交税，看这个 [复制链接]

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电梯直达

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发表于 2015-8-20 14:54:09 |只看该作者 |倒序浏览 微信分享

下面这是本来就有的规定。现在又多了一条，如果非自主+2年内交易，必须交税

http://www.ird.govt.nz/resources/7/1/71288c804ba3d62ab62fbf9ef8e4b077/ir313.pdf

Do I have to pay tax onproperty I sell?

It depends on your reason or intention at thetime you bought the property.
When deciding whether or not you should paytax on the profit from the sale of a property, welook at your intention when you bought it.If you bought the property with the firmintention of selling it when prices rise—tomake a gain from the increase in the property’svalue—the profit is likely to be taxable.

However, if you bought the property to providea home for your family, any profit from theeventual resale will most likely not be taxable,unless you have a history of regularly buyingand selling properties. （记录多的很可能认定是买卖为目的）

A good test is to askyourself “what were myreasons for buying thisproperty?”

You can have more than one reason for buyinga property and for selling one.In principle, we take intoaccount all your reasonsfor buying a property.

这几个例子比较有代表性

Case study 6Joe and Gail buy a second property as a rental.They also hope, in the long-term, the propertycould be sold for a profit.

Joe and Gail’s reason for buying the propertyis for rental income—the hope of a higherresale value wasn’t a reason for the purchase.In this case, the rental income and recoveryof any depreciation they’ve claimed againstthe property is taxable. Any profit from theeventual sale of the property is unlikely tobe taxable.

Case study 7Frances and Bruce buy a second propertyin the hope that it will quickly gain in value.They decide to rent it out in the meantime.

One of their reasons for buying the propertyis to make a gain from any increase in its valuewhen they sell it, so they must account for theprofit in their tax returns.

从这一点来看，那些买了房子，几年之内，租金都不可能cover 贷款的，都大致符合case 7。。。

Case study 8Bill and Dean buy rundown properties thatneed minor work to get them into a saleablecondition. They aim to make a profit on theirsales. They also live in the houses while theywork on them and don’t own another home.

Although Bill and Dean use each of the housesas a home, their main reason for buying theproperties is to resell them at a higher price.They must pay tax on the profits because theyhave a history of regularly buying and sellingproperties.

另外，这里：

It’s commonly thought that if you own aproperty for long enough the profit made isn’ttaxable. This isn’t true—there’s no time limitbecause it’s your intention or reason for buyingthe property that counts. - 只要认定是买卖为目的，持有几年都没用。

If a property owner or an associate is involvedin the business of dealing in land, buildingand construction work, or in a business oran undertaking involving developing orsubdividing land, the time the propertyhas been owned before its sale becomes animportant consideration for tax purposes. If sold within 10 years, a property may be taxableeven though it wasn’t bought with the intentionof resale. 买地买房，分割造房，再卖掉，这种情况下，判定是否要交税和拥有年数有一定关系。只要是10年内，也很可能是要交税的。个人意见，所谓的分割潜力，即使是自住房，也要先把增值部分的33%的税务潜力算进去。

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