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- Special stamp A special stamp is a type of postage stamp typically intended for use on special occasions and holidays that occur repeatedly. Christmas stamps, with a seasonal design, and used in vast numbers to mail Christmas cards, are the most familiar, but in recent years a number of other types have appeared.
en.wikipedia.org/wiki/Special_stamp
樓宇買賣需要支付 印花稅 ，如同 買家印花稅 (Buyer Stamp Duty, BSD) ，額外印花稅（Special Stamp Duty, SSD）是政府實施的樓市需求管理措施之一，主要針對買入住宅物業，並於短期內轉售的投資者，目的是為住宅市場降溫，以照顧香港永久性居民的置業需要。 想知 SSD 幾時徵收？ 徵稅多少？ 如何計算？ 何時豁免？ 即看下文。 想緊貼樓市動向，立即追蹤千居 Facebook 及 Instagram 專頁 (@spacious.hk)，掌握最新地產資訊。 延伸閱讀：解構物業印花稅. 從價印花稅 ｜ 額外印花稅 ｜ 買家印花稅. 買樓印花稅懶人包 ｜ 租約印花稅 ｜ 車位印花稅. 立即跳往： 額外印花稅由來 ｜ 適用對象 ｜ 稅率 ｜ 計算實例 ｜ 常見問題.
- 繳交「額外印花稅」的三大條件。根據稅務局資料，只要符合以下三個條件，你就需要繳交「額外印花稅」。交易涉及買賣或轉讓「住宅物業」於2010年11月20日或之後 取得有關物業。
- 業權比例不同該如何計算?很多時，我們購買物業，未必是純粹由一個人持有，而可能由多於一名業權持有，你可能會用「聯權共有」(JOINT TENANCY)，或「分權共有」(TENANT IN COMMON)的方法持有。
- 誰人支付繳付「額外印花稅」及何時繳付?跟「從價印花稅」及「買家印花稅」略有不同，「額外印花稅」是旨在阻止買家在短時間內沽出物業，而需要徵收的一項稅項，但法律上卻沒有訂明應該由業主或買家所支付。
- 賣樓蝕錢需否交額外印花稅?需要。理由是「額外印花稅」徵收的基礎是以「文書」中的「交易價格」，而並非以買家的賺價來計算，故稅務局不會理會成交價是賺與蝕。
The Stamp Duty (Amendment) Ordinance 2024 ("2024 Amendment Ordinance") was published in the Gazette on 19 April 2024. Under the 2024 Amendment Ordinance, any instrument executed on or after 28 February 2024 for the sale and purchase or transfer of residential property is no longer subject to SSD.
Special Stamps Sp.741 TAIPEI 2023 – 39th Asian International Stamp Exhibition Postage Stamps: Myriad Butterflies Issue date:08/12/2023
Special Stamps Sp.741 TAIPEI 2023 – 39th Asian International Stamp Exhibition Postage Stamps: Myriad Butterflies Issue date:08/12/2023
Special Stamp Issues. From moments in British history to latest blockbusters we have a Special Stamp issue for you to discover. View the stamp calendar here.
A special stamp is a type of postage stamp typically intended for use on special occasions and holidays that occur repeatedly. Christmas stamps, with a seasonal design, and used in vast numbers to mail Christmas cards, are the most familiar, but in recent years a number of other types have appeared.
