buyer’s stamp duty (BSD) 買家印花稅

buyer’s stamp duty (BSD)
繁：買家印花稅
简：买家印花税

近月豪宅市道暢旺，辣稅金額亦大增。稅務局最新資料顯示，11月錄483宗需付買家印花稅（簡稱BSD）住宅成交，按月雖僅增25宗或5.5%，但涉及稅額卻按月急升近九成至10.682億元，無論成交宗數及金額均為2016年11月錄得494宗共10.94億元後的一年新高，反映持續有香港以外資金及公司客重返本地樓市，其中更不乏內地豪客。

11月BSD稅破10億 急增九成 政府劃一15%辣稅後一年新高（2017年12月12日）。明報，取自 https://news.mingpao.com/pns/dailynews/web_tc/article/20171212/s00004/1513014859404

These include twice the standard stamp duty rate from 1.5 per cent to 8.5 per cent, as well as a buyer’s stamp duty, which is set at 15 per cent of the purchase price regardless of the transaction amount. So all together the stamp duties can amount to 23.5 per cent.

Mainland buyers could substantially push up demand for Hong Kong housing, says CLSA. (2017, September 18). South China Morning Post. Retrieved from http://www.scmp.com/property/hong-kong-china/article/2111391/mainland-buyers-could-substantially-push-demand-hong-kong