| 1. | Valuation reference date
估价根据日期 |
| 2. | Since the rateable value is based on the rent at which a property might reasonably be expected to be let on the valuation reference date assuming that it is vacant , this value is the same irrespective of whether the property is occupied by the owner or let to a tenant
由于物业的应课差饷租值，是假设物业在估价日期空置出租时可取得的合理年租，因此无论物业由谁人使用租用，差饷估值一概相同。 |
| 3. | Since the rateable value is based on the rent at which a property might reasonably be expected to be let on the valuation reference date assuming that it is vacant , this value is the same irrespective of whether the property is occupied by the owner or let to a tenant
由于物业的应课差饷租值，是假设物业在估价日期空置出租时可取得的合理年租，因此无论物业由谁人使用租用，差饷估值一概相同。 |
| 4. | On the other hand , the actual rent for a certain property may not necessarily be the same as the rateable value . for example , the rental commencement date may differ from the valuation reference date , or the rent may include the rental for furniture or machinery
另一方面，个别物业的租金并不一定与应课差饷租值相同，原因可能包括租金生效日期与估价日期不同;租金包括供租客使用的家具或机器，租金便可能与应课差饷租值不同。 |
| 5. | On the other hand , the actual rent for a certain property may not necessarily be the same as the rateable value . for example , the rental commencement date may differ from the valuation reference date , or the rent may include the rental for furniture or machinery
另一方面，个别物业的租金并不一定与应课差饷租值相同，原因可能包括租金生效日期与估价日期不同;租金包括供租客使用的家具或机器，租金便可能与应课差饷租值不同。 |
| 6. | Rates are charged at a percentage of the rateable value , which is the estimated annual rental value of a property at a designated valuation reference date , assuming that the property was then vacant and to let . for the current financial year 2004 - 2005 , the rates percentage charge is 5 % . the
差饷是就房产物业徵收的税项，是按照物业的应课差饷租值再乘以一个百分率徵收的，该租值是假设物业在指定的估价依据日期空置出租时，估计可取得的合理年租而计算。 |
| 7. | Why is the rateable value not linked directly to the actual rent ? in assessing the rateable value , the rvd has to take into account open - market rents agreed at or around the valuation reference date for similar properties in the locality , with due adjustments to reflect any differences in size , location , facilities , standards of finish and management
估价署在评估应课差饷租值时，须要考虑区内同类物业于估价日期（即10月1日）或接近该日，在公开市场由业主与租客双方议定的租金，再根据物业的面积、位置、设施、完工质素及管理水平的差异加以调算。 |
| 8. | The rateable value of a property is an estimate of its open market annual rental value at a designated valuation reference date made on the assumption that the property was then vacant and available to let . the valuation reference date for assessing rateable values each year effective from april 1 is october 1 of the preceding year
简单来说，应课差饷租值就是假设物业于一个指定日期在公开市场空置出租时，估计可以收取的年租。每个年度（由4月1日起）的应课差饷租值，是根据前一年10月1日的市值租金水平而评定的。 |
| 9. | Why is the rateable value not linked directly to the actual rent ? in assessing the rateable value , the rvd has to take into account open - market rents agreed at or around the valuation reference date for similar properties in the locality , with due adjustments to reflect any differences in size , location , facilities , standards of finish and management
估价署在评估应课差饷租值时，须要考虑区内同类物业于估价日期（即10月1日）或接近该日，在公开市场由业主与租客双方议定的租金，再根据物业的面积、位置、设施、完工质素及管理水平的差异加以调算。 |
