| 1. | Annual rental rmb monthly 5500
年租金： 5500元月 |
| 2. | Estimated annual rental
每年评估租值 |
| 3. | The current rate is 10 % of such estimated or actual amounts of annual rental income
现时通用的利率是每年估计或实际租金收益金额的10 % 。 |
| 4. | So , even if you have furnished the form , you still have to declare the annual rental income and claim your deductions in the property tax return
因此，即使你已填交此表格，你仍须在报税表内申报物业的全年出租收入及申请扣除额。 |
| 5. | It is assessed ( after deduction of decoration fees and management fees ) on net annual rental income , estimated or actually received by the owners of land and buildings
它估定的价值为每年净租金收益(扣除装饰费和管理费以后) ，由土地建筑拥有者估计或实际上接受。 |
| 6. | On the basis of an offer extended by the developer , the annual rental payable for the same amount of space in ifc ii , at current levels , is about hk 222 . 4 million per annum
期发展商的建议租金，若以现时租金水平租用该大厦相同的面积，金管局每年应支付租金约2 . 224亿港元。 |
| 7. | If the tenant defers the payment of the monthly rent and has not moved out , the uncollected rent would unlikely be treated as irrecoverable rent . for the year it becomes irrecoverable , you should state the annual rental income , without deducting the irrecoverable rent in part 4 . 2 of the return
如你在本年度内有不能追回的租金，在填写报税表时，你应在第4 . 2部分填写全年的应收租金收入，而不能追回的欠租应在第4 . 3 2部分填报。 |
| 8. | 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。 |
| 9. | 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。 |
