ad valorem stamp duty 從價印花稅

ad valorem stamp duty
繁：從價印花稅
简：从价印花税

本報記者根據現行印花稅機制推算，若潘樂陶以公司名義正式買入該單位，須繳付樓價15%的從價印花稅及15%的買家印花稅，合計約2364萬元稅款；假若潘以個人名義正式買入單位，則須繳付樓價15%的從價印花稅，即約1182萬元。這意味潘樂陶以轉讓公司方式購入物業，「避稅」至少逾千萬元。

夫1.6億購兩物業 鄭若驊無申報 一單位避稅千萬 鄭稱無實際利益毋須報（2019年5月30日）。明報，取自https://bit.ly/2KbLLqI

The Inland Revenue Department (“IRD”) charged ad valorem stamp duty on the excess entitlement under either the Deed or the Assent or both on the basis that they operated as a voluntary disposition inter vivos under the Stamp Duty Ordinance (Cap. 117) (the “Ordinance”).

Don’t forget stamp duty – lessons on Stamp Duty Liability in Hong Kong for deceased estates. (2019, May 2). Lexology. Retrieved from https://www.lexology.com/library/detail.aspx?g=365b52c9-f980-40cb-972b-e741f3a67701