负扣税：全世界澳洲是最奇笆的。
这个政策真的不公平，广大华人应该想想，房价搞的越来越高，护士/教师/警察等不能安局乐业，这些都是大家需要服务行业，每个人都受影响。
我们还是要有情怀，舍自己的小利去追求更理想的社会，大家都有后代，都希望世界越来越好，对吧？
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??中国不是刚开始负扣税啊,说明是一个先进的,有潜力的政策
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United Kingdom
While allowing for negative gearing in its basic form, the United Kingdom does not allow the transfer of one type of income (or loss) to another type of income. This is due to its schedular system of taxation. In this type of taxation system, the tax paid is dependent on income source. Therefore, an individual who received an income from labour and from land would pay two separate tax rates for the two relevant income sources.
Between 1997 and 2007, the Tax Law Rewrite Project changed this system by simplifying the schedules. As with the previous system, people would not be allowed to transfer incomes (or losses).
A UK government online resource on renting out property in England and Wales[16] outlines how to offset losses. It states that losses can be offset against "future profits by carrying it forward to a later year" or against "profits from other properties (if you have them)".
New Zealand
New Zealand allows negative gearing and the transfer of losses to other income streams, with some restrictions.[17]
The Rental Income Guide[18] states a loss can only be deducted against other incomes if the rental income is at market rate.
The Opposition Labour Party attempted to raise negative gearing in the 2011 election, but after their failure to win government the issue reduced in significance.[19]
Canada
See also: Taxation in Canada
In principle, Canada does not allow the transfer of income streams. However, the most current Canadian tax form indicates this can occur in some circumstances.[20] According to "Line 221 - Carrying charges and interest expenses", interest payments from an investment designed to generate an income can be deducted:
Claim the following carrying charges and interest you paid to earn income from investments: [...] Most interest you pay on money you borrow for investment purposes, but generally only if you use it to try to earn investment income, including interest and dividends. However, if the only earnings your investment can produce are capital gains, you cannot claim the interest you paid.[21]
Other sources indicate the deduction must be reasonable and that people should contact the Canada Revenue Agency for more information. The "Rental Income Includes Form T776"[22] states people can deduce rental losses from other sources of income: "You have a rental loss if your rental expenses are more than your gross rental income. If you incur the expenses to earn income, you can deduct your rental loss against your other sources of income." However, there is a caveat: the rental loss must be reasonable. What is reasonable is not defined in the "Rental Income Includes Form T776" Guide.
Based on these sources, claiming rental losses against other incomes in a given year is allowed as long as a profit is made over the life of the investment, excluding the effects of capital gains.
It should be noted that Canada has a Federal and Provincial income tax, and the above only relates to Federal income tax.
United States
In principle, the US federal tax does not allow the transfer of income streams.[23] In general, taxpayers can only deduct expenses of renting property from their rental income, as renting property out is usually considered a passive activity. However, if renters are considered to have actively participated in the activities, they can claim deductions from rental losses against their other "nonpassive income".[24] A definition of "active participation" is outlined in the "Reporting Rental Income, Expenses, and Losses" guide:[24]
You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions.
It is possible deduct any loss against other incomes, depending on a range of factors.[25]
Japan
Japan allows tax payers to offset rental losses against other income.[26]
Individuals can claim losses against rental loss with minimal restrictions,[27] but if the property was owned through a partnership or trust there are restrictions.[28]
There are a number of additional rules, such as restricting claims of losses due to Bad Debt. Additional information can be found in the Japan Tax Site.[29]
Germany
The German tax system is complex, but within the bounds of standard federal income tax, Germany does not allow the transfer of income. Rental losses can only be offset against rental income.[30] As stated on the Global Property Guide site, "Owners can deduct any expenses from the gross receipts, which were incurred to produce, maintain and safeguard that income."[30]
Germany recognizes seven sources of income:[31]
Agriculture and forestry
Trade and business
Independent personal services
Employment
Capital investment
Rents and royalties
"other income", as specified and strictly limited by law to certain types of income such as income from private transactions and income of a recurring nature (e.g. pensions)
The income from each of these sources is calculated separately.
Rental income is taxed as income and is subject to the progressive tax rate. Interest on loans provided to finance real estate, expenses, and property-related cost (e.g., management fees, insurance) can be deducted from the taxable rental income.[32]
Netherlands
In principle, the Dutch tax system does not allow the transfer of income. Most citizens calculate tax, separately, in 3 income groups:[33]
Box 1 income includes income from employment and income from the primary residence
Box 2 income, which includes income from a substantial holding in a company, as well as gains from substantial shareholdings
Box 3 deals with income from savings and investments
However, I am unable to identify a clear definition where rental income fits in these three categories in the government taxation laws.
Dutch resident and non-resident companies and partnerships owning Dutch property are in principle allowed to deduct interest expenses on loans from banks or affiliated companies, and property-related costs from their taxable income.[34]
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？？？是一回事？
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存在即合理，努力生活增强自己的竞争力才是第一位的，适者生存，在哪都一样
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有些国家自住房的利息都能抵税呢，你说合理不合理？
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LZ声明一下，本人有没有负扣税？ 情怀问题才好说。
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马的交税也很不公平
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LZ声明一下，本人有没有负扣税？ 情怀问题才好说。
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得确不合理
投资亏损可以抵税
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工党上台就会研究取消负扣税了
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不公平在哪？投资赚钱要交税，甚至不赚钱都要交税，亏损不能抵税，那谁还投资
只是说抵多少怎么抵需要根据市场经常调整
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你房市的亏损从payg收入抵扣 不合理啊
其他投资可以吗？
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如果没负扣税，你一样也可以把投资的损失算在最后的capital gain tax里。 负扣税帮助了投资者现金流，但是其实政府没有少收多少税（损失一些利息），你明白吗？
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世界上大部分发达国家都是投资房负扣税，有些国家自住房都可以负扣税。
取消负扣税当然可以，但同时也要取消CTP增值税啊！
凭什么老百姓投资赚钱了政府要来扣税拿分成，老百姓投资亏损了不能抵税还要自认倒霉？
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我觉得负扣税还是比较合理的，carrying loss 可以抵税。 为什么负扣税不行吗？ 其实就是时间问题啦， 如果没有每年 claim 负扣税 其实interest 也都可以属于你的cost base. 买房子的时候 capital gain 少了。所以我觉得相对还是合理。 声明 本身就是一般打工族。
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德华，请问“世界上大部分发达国家都是投资房负扣税，有些国家自住房都可以负扣税。”可有出处？
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在房事好的时候，同意１６楼的。
在房事差的时候，房主自己担当损失了。
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合理
唯一的自住房绝对合理
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护士收入已经很不错了 还要怎么样
教师警察 在哪个社会不是底层 难不成还妄想当中产
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那你要期盼工党不要上台，不然更不合理。
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有亏损就可以抵税，怎么不合理了？
赚钱交税合理，亏钱不抵税合理，恕我不懂这个逻辑。
不抵income tax也行啊，抵CGT，一样的。
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负扣税是鼓励中产阶级投资房地产，促进开发商建造更多的房屋，房屋多了，租金会下来，鼓励人口流入和增长。
取消之后租金一定会上涨，进一步打击实体经济。
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我交这么多税给穷人我也觉得不公平
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那以后投资房要是赚钱了，是不是也不用交税了？
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原理上是这样，实际上好像不是啊。。。
租金还是贵的一塌糊涂
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