英国所得税调整将如何影响“买房出租”？

英国各地的房东钱袋将受到重创。近期，英国财政大臣奥斯本宣布，他正在降低私人出租房屋的税收减免幅度。此举意在平息蓬勃发展的购房出租（buy-to-let）投资模式给经济发展带来的风险。点击产看更多英国房源 奥斯本表示，业主享有的所得税减免将被削减至基准税率水平——目前为20%。这项被称为“不公平财产征税”的措施，将从2017年“逐步”分阶段实施。那些买房出租的业主可用按揭利息冲抵收入，但那些住在自己房子里的业主不能。 不久前，英国央行警告称，人们纷纷买房出租给英国的金融稳定性带来了风险，因为这会导致房价膨胀，同时也减少了首次购房者可选择的房屋数量。 今年4月英国养老金新规开始实行后，购房出租这种投资模式愈演愈烈。根据新规，年过55岁的英国长者可以一次性提取养老金，很多老人选择将资金投入出租地产。 普华永道税务合伙人Paul Emery认为该政策“是一个错误”。他说：“显然，这会使业主提高租金，无助于解决住房供应不足和信贷投放攀升等更大的问题。”Emery还表示，当利率水平最终上升至与收益率持平时，业主可能要承受购房出租投资模式的损失。 “目前，市场的流动性很充足，较低的利率和收益率是健康的。但如果你是一个高税率纳税人，当我们进入一个正常的市场，你的实际税率可能会超过你利润的100%。”Emery补充说，那些依靠储蓄房租收益、辛辛苦苦存钱养老的投资者最终会暴怒。 德勤会计师事务所的Phil Nickin也同意以上观点。“对于那些要按最高税率缴税的人来说，这项措施几乎相当于将借款的有效成本翻一番。” 目前，税收减免后100英镑的利息支出只要55英镑，但从2020年起将增至80英镑。那些即使在中等利率水平贷款的业主，最终需要缴纳的税收可能会超过他们获取的利润。 Blick Rothenberg特许会计师事务所合伙人Genevieve Moore也抨击此项政策。“这很可能影响很多努力存钱、投资房产以期能补充退休收入的英国工薪阶层。我们将可以见到大量出租房产被抛售，就像是租赁市场被挤压一样，”她表示。本文系居外网度独家稿件，未经授权，不得转载，否则将追究法律责任。关注居外网官方微信:居外资讯（juwai-com），每日阅读精选海外文章。（点击下一页，查看英文原文）  Buy-to-let: How today's Budget will affect landlordsLandlords across the UK will be hit in the pocket after the Chancellor announced that he is reducing tax relief on private rented homes, in an attempt to quell the economic risk posed by the booming buy-to-let market.Mr Osborne said the income tax relief enjoyed by landlords will be cut to the basic rate, which currently stands at 20pc. The measure, which will address "unfairnesses in property taxation", will be phased in "gradually" from 2017.Buy-to-let landlords can offset their mortgage interest payments against their income, whereas homeowners who live in their properties cannot, he explained.Only last week the Bank of England warned that people piling in to the buy-to-let market posed a risk to the financial stability of the country, inflating house prices up and reducing the number of homes available for first-time buyers.The popularity of buy-to-let investments has been intensified by the pensions freedom initiative that came into force in April and enabled those over the age of 55 to withdraw their pension in one lump sum, with many choosing to sink it into rental property.Paul Emery, a tax partner at PwC, said he thinks the policy "is a mistake.""Clearly this is going to make landlords put up rents and does nothing to resolve the bigger issues of a lack of housing supply and credit availability which is creeping up," he said.Mr Emery said that landlords could incur losses on their buy-to-let property when interest rates eventually go up and converge with yields."At the moment there is a tonne of liquidity, low interest rates and yields are healthy, but if you are a high rate tax payer, when we come into a normal market, your effective tax rate could be in excess of 100pc on your profit."He added that those people saving for their retirement by squirreling away the income they make from renting out a property will be livid.Phil Nickin from the consultancy, Deloitte, agreed.“This measure will almost double the effective cost of borrowing for a taxpayer on the highest rate of tax. Currently interest payments of £100 only cost £55 after tax relief, but will cost £80 from 2020. A landlord who borrows at even a modest level might end up paying more in tax than he makes in profit.Genevieve Moore, a partner at chartered accountants Blick Rothenberg, also slammed the move."This is likely to impact many of Britain's workers who have saved hard and invested in property to supplement their retirement. [We] could see a flood of buy-to-lets being sold as the squeezed middle bow out of the rental market," she said.