| 1. | Key money , construction fee etc . mentioned in the lease
租约内提及的顶手费及建造费等 |
| 2. | What is " lease premium "
甚么叫做顶手费？ |
| 3. | The tenancy agreement has consideration other than rent e . g . premium , construction fee etc
涉及租金以外的代价例如顶手费建造费等的租约 |
| 4. | D tenancy agreement with rent and no premium paid not more than 4 landlords and 4 tenants
D有交租及不用支付顶手费的租约不超过4名业主和4名租客 |
| 5. | Rental income includes rent received or receivable , lease premium and irrecoverable rent recovered during the year
出租收入包括该年度已收或应收的租金、租约顶手费和已追回的租金。 |
| 6. | Cases where the taxpayers fail to exercise reasonable care and omit profits income such as lease premium , one - off commission , etc
个案中的纳税人没有作出合理的谨慎措施，以致漏报入息，例如租约顶手费一次过收取的佣金等。 |
| 7. | Cases where the taxpayers fail to exercise reasonable care and omit profits income such as lease premium , one - off commission , etc
个案中的纳税人没有作出合理的谨慎措施，以致漏报入息，例如租约顶手费、一次过收取的佣金等。 |
| 8. | Owners may elect to have the lease premium spread over the lease period , up to a maximum period of 36 months , for assessment purpose
不过，税务条例容许业主选择将顶手费依照租约期分摊评税但如果租约超过3年，则最多只能分摊36个月。 |
| 9. | If it contains special terms e . g . a premium or the instrument has to be adjudicated , please present the original instrument to stamp office for assessment or adjudication
如特许协议含有特殊条款例如顶手费或该文书须予裁定，便应提交文书正本给印花税署评估或裁定。 |
| 10. | Lease premium is a non - refundable lump sum payment made by the tenant to the owner upon the signing of the tenancy agreement . it is part of the consideration for using the property and is chargeable to property tax
一般来说，顶手费是指租客在签署租约时付给业主的一笔不用退还的整笔款项，该款项是使用该物业的代价的一部分而应课缴物业税。 |
