{"id":48842,"date":"2026-05-12T19:20:55","date_gmt":"2026-05-12T11:20:55","guid":{"rendered":"https:\/\/www.raywhitehk.com\/news\/budget-2026-27-tax-reform\/"},"modified":"2026-05-12T19:30:51","modified_gmt":"2026-05-12T11:30:51","slug":"budget-2026-27-tax-reform","status":"publish","type":"news","link":"https:\/\/www.raywhitehk.com\/en\/news\/budget-2026-27-tax-reform\/","title":{"rendered":"\u6fb3\u6d32 2026-27 \u5e74\u5ea6\u9810\u7b97\u6848\u64bc\u52d5\u6a13\u5e02\uff1a\u91cd\u5927\u6539\u9769\u300c\u8ca0\u6263\u7a05\u300d\u8207\u300c\u8cc7\u672c\u589e\u503c\u7a05\u300d \u5168\u529b\u5f15\u5c0e\u8cc7\u91d1\u6295\u5411\u65b0\u6a13\u4f9b\u61c9"},"content":{"rendered":"

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\u4e00\u3001 \u8cc7\u672c\u589e\u503c\u7a05\uff08CGT\uff09\u5927\u6539\u5236\uff1a\u53d6\u6d88 50% \u56fa\u5b9a\u6298\u6263\uff0c\u5f15\u5165\u6700\u4f4e\u7a05\u7387<\/strong>
\u70ba\u4e86\u8b93\u8cc7\u672c\u589e\u503c\u7a05\u56de\u6b78\u5176\u6700\u521d\u7684\u653f\u7b56\u539f\u610f\uff0c\u653f\u5e9c\u5c07\u91dd\u5c0d\u6295\u8cc7\u7269\u696d\u7684\u7372\u5229\u7a05\u7387\u9032\u884c\u7d50\u69cb\u6027\u8abf\u6574\uff1a<\/p>\n

\u53d6\u6d88\u56fa\u5b9a\u6298\u6263\uff0c\u6539\u6309\u901a\u8139\u8abf\u6574<\/strong>\uff1a \u81ea 2027 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u73fe\u884c\u9ad8\u9054 50% \u7684\u8cc7\u672c\u589e\u503c\u7a05\uff08CGT\uff09\u56fa\u5b9a\u6298\u6263\u5c07\u88ab\u6b63\u5f0f\u53d6\u6d88\uff0c\u53d6\u800c\u4ee3\u4e4b\u7684\u662f\u300c\u57fa\u65bc\u901a\u8ca8\u81a8\u8139\u7387\u300d\u7684\u6298\u6263\u8a08\u7b97\u65b9\u5f0f\u3002<\/p>\n

\u8a2d\u7acb 30% \u6700\u4f4e\u7a05\u7387<\/strong>\uff1a \u65b0\u5236\u5c07\u5c0d\u6295\u8cc7\u7372\u5229\u5f15\u5165\u6700\u4f4e 30% \u7684\u7a05\u7387\uff0c\u9019\u610f\u5473\u8457\u6295\u8cc7\u8005\u672a\u4f86\u5c07\u53ea\u9808\u70ba\u6263\u9664\u901a\u8139\u5f8c\u7684\u300c\u5be6\u8cea\u8cc7\u672c\u589e\u503c\uff08Real capital gain\uff09\u300d\u7e73\u4ea4\u76f8\u61c9\u7a05\u6b3e\u3002<\/p>\n

\u65b0\u6a13\u6295\u8cc7\u8005\u7372\u8c41\u514d\u8207\u904e\u6e21\u5b89\u6392<\/strong>\uff1a \u6b64\u9805 CGT \u6539\u9769\u50c5\u9069\u7528\u65bc 2027 \u5e74 7 \u6708 1 \u65e5\u4e4b\u5f8c\u7522\u751f\u7684\u8cc7\u672c\u589e\u503c\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u70ba\u4e86\u9f13\u52f5\u65b0\u5c4b\u5efa\u8a2d\uff0c\u8cfc\u8cb7\u300c\u4e00\u624b\u65b0\u6a13\u300d\uff08New builds\uff09\u7684\u6295\u8cc7\u8005\u5c07\u7372\u5f97\u8c41\u514d\uff0c\u4ed6\u5011\u53ef\u4ee5\u81ea\u7531\u9078\u64c7\u6cbf\u7528\u820a\u5236\u7684 50% CGT \u6298\u6263\uff0c\u6216\u63a1\u7528\u65b0\u7684\u8a08\u7a05\u5b89\u6392\u3002<\/p>\n

\u4e8c\u3001 \u8ca0\u6263\u7a05\uff08Negative Gearing\uff09\u843d\u9598\uff1a\u512a\u60e0\u5168\u9762\u7e2e\u6c34\uff0c\u50c5\u9650\u300c\u4e00\u624b\u65b0\u76e4\u300d<\/strong>
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\u73fe\u6709\u7269\u696d\u4e0d\u53d7\u5f71\u97ff\uff08\u7956\u7236\u689d\u6b3e\uff09<\/strong>\uff1a \u5728\u300c\u9810\u7b97\u6848\u516c\u4f48\u7576\u665a\uff08Budget night\uff09\u300d\u4e4b\u524d\u5df2\u7d93\u6301\u6709\u7684\u6240\u6709\u7269\u696d\uff0c\u5176\u73fe\u6709\u7684\u8ca0\u6263\u7a05\u5b89\u6392\u5c07\u7dad\u6301\u4e0d\u8b8a\u3002<\/p>\n

\u8cfc\u8cb7\u300c\u4e00\u624b\u65b0\u6a13\u300d\u7684\u6295\u8cc7\u8005<\/strong>\uff1a \u4e0d\u8ad6\u4f55\u6642\u8cfc\u8cb7\uff0c\u6295\u8cc7\u65b0\u5efa\u4f4f\u5b85\u7684\u8cb7\u5bb6\u4ecd\u53ef\u4eab\u6709\u5b8c\u6574\u7684\u8ca0\u6263\u7a05\u512a\u60e0\uff0c\u5373\u53ef\u5c07\u623f\u7522\u6295\u8cc7\u7522\u751f\u7684\u8667\u640d\uff0c\u7528\u65bc\u6263\u6e1b\u500b\u4eba\u7684\u5176\u4ed6\u6536\u5165\uff08\u4f8b\u5982\u85aa\u4ff8\u7a05\u5de5\u8cc7\uff09\u3002<\/p>\n

\u9810\u7b97\u6848\u516c\u4f48\u5f8c\u8cfc\u8cb7\u300c\u4e8c\u624b\/\u73fe\u6709\u623f\u5c4b\u300d\u7684\u6295\u8cc7\u8005<\/strong>\uff1a \u9019\u662f\u53d7\u5f71\u97ff\u6700\u5927\u7684\u4e00\u7fa4\u3002\u6295\u8cc7\u8005\u96d6\u7136\u4ecd\u53ef\u5c07\u6295\u8cc7\u73fe\u6709\u623f\u5c4b\u7684\u8667\u640d\u7533\u5831\u6263\u7a05\uff0c\u4f46\u8a72\u8667\u640d\u672a\u4f86\u53ea\u80fd\u7528\u65bc\u6263\u6e1b\u300c\u4f4f\u5b85\u7269\u696d\u6536\u5165\u300d\uff08\u5373\u79df\u91d1\u6536\u5165\uff09\uff0c\u7d55\u5c0d\u4e0d\u80fd\u518d\u8de8\u754c\u6263\u6e1b\u500b\u4eba\u7684\u5176\u4ed6\u5de5\u8cc7\u6536\u5165\u3002 \u672a\u80fd\u7528\u76e1\u7684\u8667\u640d\u984d\u5ea6\uff0c\u5c07\u5141\u8a31\u7d50\u8f49\uff08Carry forward\uff09\u81f3\u672a\u4f86\u7684\u7a05\u52d9\u5e74\u5ea6\u7e7c\u7e8c\u6263\u6e1b\u3002<\/p>\n

\u3010\u653f\u7b56\u5c55\u671b\u3011<\/strong>
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