Rental property tax "deduction" guide.
出租物业税扣除指南。
Where the property is leased, the rental income from the property will be used as a basis for Tax calculations.
房产出租的，以房产租金收入为房产税的计税依据。
The rental income assessable to property tax was hk 3, 153, 000
该等应课物业税的租金入息总值为港币3 ， 153 ， 000元。
Article 4 the Tax will be calculated on the residual value of the property at a rate of 1. 2%, or on the rental income from the property at a rate of 12%.
第四条房产税的税率，依照房产余值计算缴纳的，税率为1.2%；依照房产租金收入计算缴纳的，税率为12%。
Article 4 the Tax will be calculated on the residual value of the property at a rate of 1. 2%, or on the rental income from the property at a rate of 12%.
第四条房产税的税率，依照房产余值计算缴纳的，税率为1.2%；依照房产租金收入计算缴纳的，税率为12%。
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