Industrial and commercial building allowances
想問若果公司名下有industrial/commercial building 一直都拎緊allowances, 有一年楝building進行sale proceed, but個sale amount 係include左land price, 咁我計返間公司個年既iba/cba 應該add返sale amount既總數, 定係減左land price先?定係其他做法?
- nitwellLv 41 十年前最愛解答
Sales amount - land price = sales proceed.
Land price = portion of land cost at acquisition x sales amount.
But sales proceed subject to ceiling of building cost at acquisition.
Cost of acquisition = $1,000,000 in which $400,000 is land cost.
Sales amount is $2,000,000.
Land price = $2,000,000 x 400,000/1,000,000 = $800,000
Sales proceed = $2,000,000 - $800,000 = $1,200,000
However, Sales proceed is subject to ceiling of $600,000 (cost of building at acquisition). Therefore, $600,000 is used to calculate balancing charge/allowance.
Remark: no capital gain tax in HK.資料來源： DIPN 2
- wuwahlunLv 61 十年前
sale amount 減左land price再減iba/cba 個 residue就係Balancing charge/balancing allowance.
如果公司嗰年買入價一半係嗰年land price,o甘 disposal 時你將sale amount 一半當land price減左先。