文稿:傲雪
图片:网络
翻译:Bruce
编辑:Tiffany
9月28新西兰新闻秘书处消息，政府公布法例草案，概述限制住宅物业投资利息成本扣除的政策详情。
财政部长格兰特·罗伯逊说:”3月份宣布的限息方案旨在抑制投资者对现有住宅物业的需求，它们不影响主家庭住宅或新建筑。
今年早些时候，我们将测试从5年延长至 10年，以帮助降低投资于住房，而刺激投资于其他类型资产的积极性。早期迹象显示，对现有住宅投资物业的热情可能正在减弱”。 格兰特·罗伯逊说：”我们今天公布的详细建议将进一步为现有住房提供公平的竞争环境，有利于首次购房者。税收既不是解决住房问题的原因，也不是解决住房问题的办法，但它确实具有影响力，这是政府整体对策的一部分”。 税务部长大卫帕克说:”这些建议，包括新建筑豁免的适用方式，已经征求了公众意见。这些建议将限制住宅物业投资者自2021年10月1日起扣除利息费用。正如我们在3月份宣布该政策时所表明的，对于2021年3月27日或之后购买的现有住宅投资物业，将不再允许扣除利息成本。
在2021 年 3 月 27 日之前提取的借款的利息扣除，用于在此日期之前收购的现有住宅物业，将在 2021 年 10 月 1 日至 2025 年 3 月 31 日期间逐步取消″。 “我们希望抑制投资者对现有住宅物业的胃口，但也希望刺激对新房的投资。因此，我们还提议对房地产开发和新建建筑实行豁免，允许全额扣除利息，政府致力于增加新住房的供应”。 住房部长梅根·伍兹表示，新建筑和房地产开发的豁免将确保限制利息的规定不会减少，新住房的持续供应。
2020 年 3 月 27 日或之后收到代码合规证书的房产，自该房产的代码合规证书签发起，将有资格扣除利息长达 20年。豁免将适用于新建筑的初始购买者和随后的所有者在20年内。 梅根伍兹说:”新的建筑豁免也适用于专用的租金。专用租赁是大型住宅开发项目，专为持续租赁而非销售而设计。这是一个新兴领域，我们看到了弥补租赁市场缺口的真正潜力。我预计在未来几周内，我会就特制租金提出进一步建议，并将向内阁汇报部分或全部行业是否应延长到20年以后”。 税务部长大卫帕克说:”一般来说，私人住宅投资物业能够用于长期住宿将受规则。因此，例如，酒店不会受到这些规则的影响，因为它们是为了提供短期住宿而设立的，而不是长期住宿。有室友的房子的业主也不会受到影响”。 税务部长大卫帕克还说”为了帮助人们理解限制利息的建议，在税收政策中提供了一套信息表。ird.govt.nz 这些修改将在一份补充命令文件中作出，财政及开支专责委员会将考虑将之纳入现行税单。补充命令文件亦载有另外两项建议。这些措施为雇主提供计算附加福利税的另一种选择，并澄清业务连续性测试对转账损失的适用”。
Details of interest deductibility rules released
The Government has released the draft legislation outlining the details of the policy limiting the deductibility of interest costs on residential property investments.
Finance Minister Grant Robertson said the interest limitation proposals, announced in March, aim to stem investor demand for existing residential properties. They do not affect the main family home or new builds.
“Earlier this year we extended the bright-line test from five years to 10 to help reduce the incentive to invest in housing over other types of assets.”
Early indications suggest that enthusiasm for existing residential investment properties might be waning.
“The detailed proposals we are releasing today will further level the playing field for existing homes in favour of first home buyers,” Grant Robertson said.
“Tax is neither the cause nor the solution to the housing problem, but it does have an influence, and this is part of the Government’s overall response.”
Revenue Minister David Parker said the proposals, including the way the new build exemption would be applied, had been subject to public consultation. The proposals would limit the availability of deductions for interest expenses incurred by residential property investors from 1 October 2021.
“As we made clear when we announced the policy in March, for existing residential investment property acquired on or after 27 March 2021 deductions for the cost of interest will no longer be allowed.
“Interest deductions on borrowings drawn down before 27 March 2021 for existing residential property acquired before this date would be phased out over the period between 1 October 2021 and 31 March 2025,” he said.
“We want to curb investors’ appetite for existing residential properties but also want to stimulate investment in new housing. That’s why we’re also proposing an exemption for property development and for new builds, allowing interest deductions in full.”
“The Government is committed to boosting the supply of new housing. The exemptions for new builds and for property development will ensure the interest limitation rules do not reduce the ongoing supply of new housing,” Housing Minister Megan Woods said.
A property that received its code compliance certificate on or after 27 March 2020 will be eligible to deduct interest for up to 20 years from the time the property’s code compliance certificate is issued. The exemption will apply to both the initial purchaser of the new build and any subsequent owner within the 20 year period.
Megan Woods said that the new build exemption also applied to purpose-built rentals.
“Purpose-built rentals are large residential developments designed for ongoing rental, rather than sale. This is an emerging area and one where we see real potential to meet gaps in our rental market. I am expecting further advice on purpose-built rentals in coming weeks and will report back to Cabinet on whether there should be an extension beyond the 20 year period for some or all of this sector,” Megan Woods said.
David Parker said that generally speaking, private residential investment properties capable of being used for long-term accommodation would be subject to the rules.
“So hotels for instance, would not be affected by these rules as they are set up to provide short-term, and not long-term accommodation. The owner-occupier of a house with flatmates would not be affected either,” he said.
To help people understand the interest limitation proposals, a set of information sheets are available at taxpolicy.ird.govt.nz.
The changes would be set out in a Supplementary Order Paper that will be considered by the Finance and Expenditure select committee for inclusion in the current taxation bill.
He said that the Supplementary Order Paper also contained two other proposals. These are to provide employers with another option for calculating fringe benefit tax, and to clarify the application of the business continuity test for carrying losses forward.
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