地租




地租是使用土地生產力的報酬。地租是指用以換取佔用土地或提升土地價值的權利所支付的費用[1]，為地主的所得。


在​城市，地租亦是城市土地经济的基本范畴，是城市土地价格形成的基本依据，其来源于土地使用者的超额利润。


地租產生的原因有土地稀少性、收穫報酬率遞減率、土地肥沃度、位置、土地私有制度、人口無限增加等因素所產生。




目录






  • 1 學說


    • 1.1 經濟學面




  • 2 地區政策


    • 2.1 香港




  • 3 参考文献


  • 4 外部連結


  • 5 参见





學說



經濟學面



稀少地租說

差額地稅說

李嘉圖提出


絕對地租說

馬克思提出




地區政策



香港



Disambig gray.svg  關於詳細的香港地租資料，請見“香港地租”。

地租與差餉一樣，同樣都是香港的地稅。但不同的是，只有以下三類物業需繳交地租：




  1. 九龍界限街以北、新界及離島區；

  2. 1985年5月27日（即《中英聯合聲明》生效日）或以後獲批土地契約的物業；

  3. 獲得在1985年5月27日或以後延期的不可續期契約的物業。


向這些地區收取地租的原因，是因為1898年《展拓香港界址專條》中，這些地區的土地只屬租借性質。其地契已在1997年6月30日屆滿，因此在香港主權移交後，香港特區政府便根據《中英聯合聲明》的規定，額外徵收這項地稅，並令有關土地契約能自動續期至2047年6月30日。


現時的地租是根據物業應課差餉租值的3%而釐定，日後也會按照應課差餉租值的變動而調整。


與差餉一樣，新界原居民的村屋或丁屋在某些情況下，能獲豁免地租。



参考文献





  1. ^ 藝術與建築索引典—地租[永久失效連結] 於2011 年4 月11 日查閱




外部連結


  • 地租背景 香港差餉物業估價署


参见



  • 差餉

  • 物業稅

  • 地稅

  • 香港差餉

  • 香港地租




Comments

Post a Comment

Popular posts from this blog

Information security

Image
This article is part of a series on Information security Related security categories Internet security Cyberwarfare Computer security Mobile security Network security Threats Computer crime Vulnerability Eavesdropping Malware Spyware Ransomware Trojans Viruses Worms Rootkits Bootkits Keyloggers Screen scrapers Exploits Backdoors Logic bombs Payloads Denial of service Defenses Computer access control Application security Antivirus software Secure coding Secure by default Secure by design Secure operating systems Authentication Multi-factor authentication Authorization Data-centric security Encryption Firewall Intrusion detection system Mobile secure gateway Runtime application self-protection (RASP) v t e Information security , sometimes shortened to InfoSec , is the practice of preventing unauthorized access, use, disclosure, disruption, modification, inspection, recording or destruction of information. Th...
Read more

Volkswagen Group MQB platform

Image
The Volkswagen Group MQB platform is the company's strategy for shared modular design construction of its transverse, front-engine, front-wheel-drive layout (optional front-engine, four-wheel-drive layout) automobiles. Volkswagen spent roughly $60bn [1] developing this new platform and the cars employing it. The platform underpins a wide range of cars from the supermini class to the mid size SUV class. MQB allows Volkswagen to assemble any of its cars based on this platform across all of its MQB ready factories. This allows the Volkswagen group flexibility to shift production as needed between its different factories. Beginning in 2012, Volkswagen Group marketed the strategy under the code name MQB , which stands for Modularer Querbaukasten , translating from German to "Modular Transversal Toolkit" or "Modular Transverse Matrix". [2] [3] MQB is one strategy within VW's overall MB (Modularer Baukasten or modular matrix) program which also includes th...
Read more

Daniel Guggenheim

Image
Daniel Guggenheim 1925 photo Born ( 1856-07-09 ) July 9, 1856 Philadelphia, Pennsylvania Died September 28, 1930 (1930-09-28) (aged 74) Port Washington, New York Alma mater Peirce College Known for Battle for control of ASARCO Daniel Guggenheim Medal Spouse(s) Florence Shloss Children Meyer Robert Guggenheim Harry Guggenheim Gladys Eleanor Guggenheim Parent(s) Meyer Guggenheim Barbara Guggenheim Daniel Guggenheim, 1910 Daniel Guggenheim (July 9, 1856 – September 28, 1930) was an American mining magnate and philanthropist, and a son of Meyer and Barbara Guggenheim. Contents 1 Biography 2 Personal life 2.1 Aviation 2.2 Alaska 3 See also 4 References 5 Further reading 6 External links Biography Born and raised in Philadelphia, Daniel Guggenheim was sent to Switzerland as a young man to study the Swiss lace and embroidery business, and to serve as a buyer for his father's import firm. The...
Read more