新西兰政府提出，除家庭住房和主要居所外，出售两年内购买的房产获利须上税。

新西兰政府提出，除家庭住房和主要居所外，出售两年内购买的房产获利须上税。

该法律提案将要求所有投资者，包括海外投资者，在购置房产前必须拥有一个新西兰税号（IRD number）和一个新西兰银行账户。

澳大利亚和新西兰注册会计师协会税务小组负责人Peter Vial告诉国会特别委员会，政府应清楚地阐明“主要住房”的含义。

“主要住房的豁免申请有不确定性，如今很多人有不止一处主要住房，比如一对夫妇可能一个在基督城（Christchurch）上班，另一个在奥克兰（Auckland）生活。”Peter Vial称他所在的协会支持这项提案。

投资者有话说

房地产投资者们称，新西兰政府应当将提案改为向买下不到一年就出售的“投机”房征税。

房地产投资联合会（Property Investors Federation）对国会特别委员会说，新西兰房产交易税的两年期限会伤害到很多真诚的投资者。

该联合会的首席执行官Andrew King表示，一年的期限既足以打击炒房投机者，又不至于损害那些想将物业出租的真诚投资者。“房地产交易人和投机者不想找租客，他们想尽快处理掉这些房产，”Andrew King说。“持有房产的成本很高，这会减少他们的收益。所以大部分——我认为甚至是所有交易人和投机者都能囊括在一年期限里。”

Andrew King还表示，该联会支持所有海外投资者必须提供新西兰税号和银行账号的政策，他认为这样有助于了解海外投资者是不是一个重大的忧患。

提案细节

• 自2015年10月1日起，出售两年内购买的住房，所得盈利必须交税。
• 新规不适用于家庭住房、遗产继承房或一段关系中财产处理所导致的清偿转让。
• 不同于目前的体制，新法将不依赖于证明卖方获取资本利得的意图。
• 新法规要求非新西兰籍的买家和卖家提供其本国税号及个人身份证明，如护照等。
• 海外投资者必须有一个新西兰税号和开设一个新西兰银行账号。

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New Zealand: Kinks in plan to tax gains on properties


The Government wants to tax any gains made on properties that are bought and sold within two years unless it's the family, or main home.

The proposed laws will also require all investors, including those from overseas, to have an IRD number and a New Zealand bank account before they can buy property.

Tax team leader for Chartered Accountants Australia and New Zealand, Peter Vial, told a parliamentary select committee today that the law needed to clearly define what a 'main home' is.

"There will be uncertainty as to how it applies, many people have more than one main home in today's world, so spouses - one is working in Christchurch, one is living in Auckland. There will be some big questions about how that main home exemption applies."

Peter Vial said his organisation supported the intent of the legislation.

Investors have say

Property investors say the Government's proposal should be halved to just one year.
The Property Investors Federation told the select committee the two-year period would capture too many genuine investors.

Its chief executive, Andrew King, said a period of one year would capture property speculators without penalising genuine investors who wanted to rent the property out.

"The traders and speculators don't want to have a tenant. They want to tick that property over as fast as they possibly can," he said.

"The holding costs of not selling the property are high and that reduces their profitability. So most - I would say all - traders and speculators would be caught within that year."

Mr King said the federation supported another measure in the bill requiring all foreign property buyers to have an IRD number and a New Zealand bank account.

He said that would help answer the question of whether foreign property investors were a major problem.

What are the proposed changes?

1.Capital gains on residential properties bought and sold within two years will be taxed from 1 October 2015.
2.The new test will not apply to the family home, death estates or properties sold as part of a relationship property settlement.
3.Unlike the current regime, the new test will not rely on proving a seller's intent to make a capital gain.
4.The change in legislation will also require all non-resident buyers and sellers to provide a tax identification number from their home country along with identification such as a passport.
5.They must also have an IRD number and a New Zealand bank account.