double stamp duty (DSD) 雙倍印花稅

double stamp duty (DSD)
繁：雙倍印花稅
简：双倍印花税

另外，雙倍印花稅（Double Stamp Duty，DSD）宗數亦有上述的趨勢，9月份錄得781宗住宅須繳雙倍印花稅，較8月份579宗增加35%，屬今年第3高。涉及稅款則約5.19億元，與8月份相若。另外，非住宅物業須繳雙倍印花稅個案則錄得2,283宗，按月跌約8.9%。

加辣後新高 9月BSD成交按月升38%（2017年10月12日）。經濟日報，取自 http://ps.hket.com/article/1923121/加辣後新高 9月BSD成交按月升38-

The case centred on the amended Stamp Duty Ordinance which aims to restrict property speculation by raising the cost of selling one. The law, introduced in 2014, imposes a double stamp duty but allows exemptions for those who buy a new home for their own use and sell their previous one within six months.

Hong Kong’s taxman wins in appeal case over stamp duty. (2016, October 31). South China Morning Post. Retrieved from http://www.scmp.com/news/hong-kong/article/2041716/hong-kongs-taxman-wins-appeal-case-over-stamp-duty