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许多投资房业主的租金收入受到新冠肺炎疫情的影响,并问及在今年报税的时候可以申报哪些减免项目。

作为投资房业主以下是我们为您提供的常见问题解答:

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住宅租赁物业

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问题:我的租户没有支付全额租金,或者由于新冠肺炎疫情对他们的收入造成了不利影响而暂时停止支付租金。我还可以要求抵扣我的租赁物业费用吗?

回答:可以。如果由于新冠肺炎疫情而使租户无法履行其在租赁协议下的付款义务,并且您继续在自己的物业上产生正常费用,那么您仍然可以在退税中申报这些费用。


问题:我正在考虑为收入受到新冠肺炎疫情不利影响的租户降低租金,以使他们能够留在物业中。房客没有拖欠租金,我会因此减少租赁物业费用的抵扣额吗?

回答:不会。如果您决定降低租金以使租户能够留在物业中(从而在变化的租赁市场中获得最大的租金回报),则不会减少对租赁物业费用的抵扣额。


问题:如果我收到了租金的拖欠款或租金损失的保险金,这笔收入是否为应税收入?

回答:是的。这些金额应在收到该金额的纳税年度中申报为收入。


问题:如果由于新冠肺炎疫情而导致银行将贷款还款延期了一段时间,我是否可以继续要求贷款利息作为抵扣额?

回答:可以。如果您的贷款继续产生利息,这将是您产生的费用,因此可以抵扣。即使推迟银行还款,利息仍可抵扣。


问题:我可以为我的财产获得新的即时资产抵扣吗?

回答:不可以。如果您是房地产投资者,则无法获得即时资产抵扣额。
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短期租赁物业

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问题:新冠肺炎疫情对我目前作为短期住宿租赁的房产产生需求上的不利影响,包括取消现有预订的情况。我以前曾将该物业用于一些个人需求的使用。在需求受到不利影响期间,我是否能够继续按照在新冠肺炎疫情之前的比例抵扣与该物业有关的费用?

回答:您可以要求的金额取决于该财产在新冠肺炎疫情之前的使用方式以及您计划在新冠肺炎疫情期间使用的方式。如果对您的物业需求产生不利影响的原因是由于新冠肺炎疫情(或之前的森林大火),您可以继续以在新冠肺炎疫情之前的比例抵扣与您的财产相关的费用 。

如果您开始使用与新冠肺炎疫情之前不同的方式来使用该物业,则您可以要求抵扣的费用比例可能会发生变化。更改用途的示例包括:


问题:我想在新冠肺炎疫情期间停止为我的短期租赁物业支付广告费用,因为我没有收到有关该物业的任何查询。我仍然可以要求抵扣为持有该物业而产生的相关费用吗?

回答:这取决于很多因素,而不仅仅只是一个因素。在确定适当的方法来分摊短期租赁财产的抵扣额时,是否做出积极而真实的努力以确保该财产可供租赁是一个考量因素。您需要考虑在新冠肺炎疫情之前如何使用该物业,以及如何计划在现在受到新冠肺炎疫情不利影响的时期内使用该物业。

在此期间,我们承认暂时减少您物业的广告费用可能是一项合理的商业决定,具体取决于您物业所在地的限制情况。但是,仅此因素并不能确定允许的抵扣额比例。


问题:我和家人在新冠肺炎疫情期间使用度假屋隔离。由于无法进行商业租赁,我是否可以在此期间继续为该物业申请抵扣?

回答:不能。如果您是自己使用物业或将其提供给朋友或家人,这将增加您对物业的个人使用并会减少您可以申报的抵扣额。
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免责声明:本文所涉及的事实信息仅供参考,信息不能用于购买投资相关产品及服务、金融产品或替代专业会计、税务、法律或其他专业咨询者提供的咨询意见。在作出决定或采取行动前,您应咨询海嘉会计师事务所专业金融或税务服务人士。尽管我们尽力保证信息来源可靠性以及编译的准确性,但海嘉会计师事务所不对任何信息出现差错或遗漏,以及因使用该信息而获得的结果承担法律责任。

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