| 单词 | Mortgage expenses |
| 释义 | 按揭開支 Finance charges or costs incurred in borrowing which in general cover mortgage interest and bank charges in respect of the loan. In Hong Kong, mortgage interest for a loan borrowed to finance the acquisition of the land or buildings or land and buildings is not deductible against property tax. However, where the owner is liable to profits tax, the interest may be deductible under the provisions relating to profits tax: Inland Revenue Ordinance (Cap 112) s 16(2). An individual owner liable only to property tax can claim mortgage interest relief by electing personal assessment: s 42(1). See also Allowable deduction; Mortgage. 借貸所招致的財務費用或成本，一般包括貸款的按揭利息及銀行費用。在香港，為向土地或樓宇或土地及樓宇收購提供資本而借入的貸款，其按揭利息不可扣除物業稅。但對於須繳付利得稅的業主，該利息可根據利得稅的相關條文扣除：《稅務條例》（第112章）第16(2)條。僅須繳付物業稅的個人業主，可透過選擇個人入息課稅，要求免除按揭利息：第42(1)條。另見 Allowable deduction; Mortgage。 |
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