求教，投资公寓楼的special lavies是对冲当年集体应税支出吗？

miaohong

投资的公寓楼要作大培修，每季度要征收special lavies，继续3年。求教，这种收入应该是对冲当年集体应税支出？仍是归属资本收入，卖房时才归入计算资本增值税？谢谢!

cherry521

我的去年每季度收300special levy，对冲了个税。

0fhkikg5ey

每季度要征收special lavies，继续3年。是归属资本收入，卖房时才归入计算资本增值税

If you have a special levy related to a strata managed property then generally it is NOT i妹妹ediately deductible. Payments to body corporate administration funds and general purpose sinking funds are usually payments for services provided by the body corporate and are deductible at the time the levies are paid. However the payment to a special purpose fund levied by a body corporate to pay for particular capital expenditure is not deductible.If the body corporate levies a special contribution for major capital expenses to be paid out of the general sinking funds, you cannot claim a deduction for this special contribution.

livialoveu

能够狄