{"id":71374,"date":"2019-06-04T11:51:04","date_gmt":"2019-06-04T03:51:04","guid":{"rendered":"http:\/\/www.interpreting.hku.hk\/glossary\/?p=71374"},"modified":"2019-08-16T10:30:06","modified_gmt":"2019-08-16T02:30:06","slug":"ad-valorem-stamp-duty-%e5%be%9e%e5%83%b9%e5%8d%b0%e8%8a%b1%e7%a8%85","status":"publish","type":"post","link":"https:\/\/www.interpreting.hku.hk\/glossary\/?p=71374","title":{"rendered":"ad valorem stamp duty \u5f9e\u50f9\u5370\u82b1\u7a05"},"content":{"rendered":"<p>ad valorem stamp duty<br \/>\n\u7e41\uff1a\u5f9e\u50f9\u5370\u82b1\u7a05<br \/>\n\u7b80\uff1a\u4ece\u4ef7\u5370\u82b1\u7a0e<\/p>\n<blockquote><p>\u672c\u5831\u8a18\u8005\u6839\u64da\u73fe\u884c\u5370\u82b1\u7a05\u6a5f\u5236\u63a8\u7b97\uff0c\u82e5\u6f58\u6a02\u9676\u4ee5\u516c\u53f8\u540d\u7fa9\u6b63\u5f0f\u8cb7\u5165\u8a72\u55ae\u4f4d\uff0c\u9808\u7e73\u4ed8\u6a13\u50f915%\u7684\u5f9e\u50f9\u5370\u82b1\u7a05\u53ca15%\u7684\u8cb7\u5bb6\u5370\u82b1\u7a05\uff0c\u5408\u8a08\u7d042364\u842c\u5143\u7a05\u6b3e\uff1b\u5047\u82e5\u6f58\u4ee5\u500b\u4eba\u540d\u7fa9\u6b63\u5f0f\u8cb7\u5165\u55ae\u4f4d\uff0c\u5247\u9808\u7e73\u4ed8\u6a13\u50f915%\u7684<b>\u5f9e\u50f9\u5370\u82b1\u7a05<\/b>\uff0c\u5373\u7d041182\u842c\u5143\u3002\u9019\u610f\u5473\u6f58\u6a02\u9676\u4ee5\u8f49\u8b93\u516c\u53f8\u65b9\u5f0f\u8cfc\u5165\u7269\u696d\uff0c\u300c\u907f\u7a05\u300d\u81f3\u5c11\u903e\u5343\u842c\u5143\u3002<\/p><\/blockquote>\n<p>\u592b1.6\u5104\u8cfc\u5169\u7269\u696d \u912d\u82e5\u9a4a\u7121\u7533\u5831 \u4e00\u55ae\u4f4d\u907f\u7a05\u5343\u842c \u912d\u7a31\u7121\u5be6\u969b\u5229\u76ca\u6bcb\u9808\u5831\uff082019\u5e745\u670830\u65e5\uff09\u3002<b>\u660e\u5831<\/b>\uff0c\u53d6\u81ea<a href=\"https:\/\/bit.ly\/2KbLLqI\">https:\/\/bit.ly\/2KbLLqI<\/a><\/p>\n<blockquote><p>The Inland Revenue Department (&#8220;IRD&#8221;) charged <b>ad valorem stamp duty<\/b> 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 &#8220;Ordinance&#8221;).<\/p><\/blockquote>\n<p>Don\u2019t forget stamp duty &#8211; lessons on Stamp Duty Liability in Hong Kong for deceased estates. (2019, May 2). <i>Lexology<\/i>. Retrieved from <a href=\"https:\/\/www.lexology.com\/library\/detail.aspx?g=365b52c9-f980-40cb-972b-e741f3a67701\">https:\/\/www.lexology.com\/library\/detail.aspx?g=365b52c9-f980-40cb-972b-e741f3a67701<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ad valorem stamp duty<br \/>\n\u7e41\uff1a\u5f9e\u50f9\u5370\u82b1\u7a05<br \/>\n\u7b80\uff1a\u4ece\u4ef7\u5370\u82b1\u7a0e<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[68,70],"tags":[],"class_list":["post-71374","post","type-post","status-publish","format-standard","hentry","category-all-terms-","category-local-politics-and-policies-"],"_links":{"self":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/71374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71374"}],"version-history":[{"count":1,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/71374\/revisions"}],"predecessor-version":[{"id":71375,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/71374\/revisions\/71375"}],"wp:attachment":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}