1. Scope of charge:
owner of any land and/or buildings situated in HKSAR （领土税制）
只对出租本港的物业而获得的租金收入征税
2. Property tax computation：
2.1 Assessable value：
由Rent; Premium; Bad debt recovered三部分构成
2.1.1 Rent: 所获得的租金收入
Building managemnt fee (DIPN 14): Fee paid to the “Incorporated Association of Owners”业委会 for its service.
If received by landlord from the tenant may not be chargeable to property tax Because the landlord may merely act as an agent for tenant to pay.
即如果租赁合同规定租户付building management fee，但是租户付给房东，房东再付给association，则房东不需要为这一部分付税。因为在这种情况下，房东只是作为中介
management fee paid to landlord for the services provided by the landlord or his staff, chargeable to the property tax
一般租户和房东会进行协商，在合同中写明，如果没有说，那默认为owner的责任，owner要付
2.1.2 Treatment of lump-sum premium
# one-off payment for more than one y/a 一次付
# spread over maximium of 36 months or lease term, whichever is shorter 最多可分摊36个月
2.1.3 Bad debt recovered： 收回的坏账
2.2 Less: irrecoverable bad debts; rates paid by owner
减去之后则为Assessable income after deductions
2.3 Less: statutory deductions at 20%
减去20%作为修葺及支出方面的免税额
减去之后则为Net assessable income
2.4 Standard rate: 15%
物业税标准税率为15%
简明property tax计算公式如下：
