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2. ͬÀíÄã˵µÄµÚÒ»¸ö°¸×Ó£¬ËäÈ»ÎÒûÕÒµ½ÔÎÄ£¨Èç¹ûÄãÖªµÀÓ¢ÎÄÂé·³ÌṩÏ£©£¬Ö»ºÍÎïÒµµÄ¹²Í¬¹²ÓÐÓйء£¶øÁ½¸öСº¢£¬´Ó·¨ÂɵĽǶÈÖÁÉÙÓÐResulting TrustÒÔ¼°Proprietary Estoppel£¨Õâ¸ö²»»á·Ò룬×ÖÃæÒâ˼ÊÇ»ùÓڲƲúµÄ²»¿É·ñÈÏ£¬Ò²ÊÇºâÆ½·¨µÄÄÚÈÝ£©Á½Ìõ·¿ÉÒÔ×ߣ¬×î²»¼ÃµÄÇé¿öÏÂÒ²ÖÁÉÙ¿ÉÒÔ±£Áô¾ÓסȨ¡£¾ÓסȨÊÇÒ»ÖÖÎïȨ£¬ºÍ²Æ²úµÄËùÓÐȨ²»Ò»Ñù¡£ËùÒÔ£¬ÒªÃ´»¹ÓÐÆäËûÊÂʵû˵£¬ÒªÃ´Õâ°¸×ÓÂÉʦ̫¸ã£¨¿ÉÄÜÐÔ¼«µÍ£©£¬ÒªÃ´²»ÖªµÀÄãµÄÅàѵ°àÀÏʦ´ÓÄÄÀïÕÒÀ´µÄÀý×Ó¡£Óа¸ºÅ¿´Á˱ãÖª¡£
3. ÖÁÓÚÄã˵¶ãABSDÄǸö£¬±§Ç¸ÄúÕæµÄÏë¶àÁË¡£Ò»ÏÂÕª×ÔIRAS¹ØÓÚABSDµÄ˵Ã÷£º
4.2 Purchase Made by Multiple Buyers with Different Profiles
If the property is jointly bought (either joint tenancy or tenancy-in-common) by buyers
with different profiles, the higher ABSD rate will apply on the purchase price/value of
the property.
For example, if a FR, a SPR and a SC jointly buy a property worth $3 million, with
each owning one-third share, the ABSD rate of 15% shall apply to the $3 million,
notwithstanding that the other two purchasers are non foreigners and have paid $2
million for their share of the property.
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2. ͬÀíÄã˵µÄµÚÒ»¸ö°¸×Ó£¬ËäÈ»ÎÒûÕÒµ½ÔÎÄ£¨Èç¹ûÄãÖªµÀÓ¢ÎÄÂé·³ÌṩÏ£©£¬Ö»ºÍÎïÒµµÄ¹²Í¬¹²ÓÐÓйء£¶øÁ½¸öСº¢£¬´Ó·¨ÂɵĽǶÈÖÁÉÙÓÐResulting TrustÒÔ¼°Proprietary Estoppel£¨Õâ¸ö²»»á·Ò룬×ÖÃæÒâ˼ÊÇ»ùÓڲƲúµÄ²»¿É·ñÈÏ£¬Ò²ÊÇºâÆ½·¨µÄÄÚÈÝ£©Á½Ìõ·¿ÉÒÔ×ߣ¬×î²»¼ÃµÄÇé¿öÏÂÒ²ÖÁÉÙ¿ÉÒÔ±£Áô¾ÓסȨ¡£¾ÓסȨÊÇÒ»ÖÖÎïȨ£¬ºÍ²Æ²úµÄËùÓÐȨ²»Ò»Ñù¡£ËùÒÔ£¬ÒªÃ´»¹ÓÐÆäËûÊÂʵû˵£¬ÒªÃ´Õâ°¸×ÓÂÉʦ̫¸ã£¨¿ÉÄÜÐÔ¼«µÍ£©£¬ÒªÃ´²»ÖªµÀÄãµÄÅàѵ°àÀÏʦ´ÓÄÄÀïÕÒÀ´µÄÀý×Ó¡£Óа¸ºÅ¿´Á˱ãÖª¡£
3. ÖÁÓÚÄã˵¶ãABSDÄǸö£¬±§Ç¸ÄúÕæµÄÏë¶àÁË¡£Ò»ÏÂÕª×ÔIRAS¹ØÓÚABSDµÄ˵Ã÷£º
4.2 Purchase Made by Multiple Buyers with Different Profiles
If the property is jointly bought (either joint tenancy or tenancy-in-common) by buyers
with different profiles, the higher ABSD rate will apply on the purchase price/value of
the property.
For example, if a FR, a SPR and a SC jointly buy a property worth $3 million, with
each owning one-third share, the ABSD rate of 15% shall apply to the $3 million,
notwithstanding that the other two purchasers are non foreigners and have paid $2
million for their share of the property.
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