Ii the number of rental tenements liable to property tax or tax under personal assessment each year in the years of assessment from 1997 - 98 to 2005 - 06 is as follows Ii 1997 - 1998至2005 - 2006课税年度，每年业主须就其租金收入缴纳物业税或个人入息课税的出租物业单位数目如下：
It is important to note that the accounting information to be shown is for reference only and cannot be regarded as a confirmation on the payment position in respect of the property concerned 请注意，所显示出来的帐目资料只供参考，并不能用作确认该物业单位的差饷及地租缴纳状况。
B to remove the requirement that a car parking space must be valued together with the dwelling concerned as a single tenement in order to qualify for the mortgage loan interest deduction B删除一项为扣除按揭贷款利息而须符合的规定，即泊车处必须与有关住宅作为单一物业单位一并估价
To permit the deduction on interest paid for the acquisition of owner - occupied car parking space acquired with the dwelling in respect of which home loan interest is claimed 放宽居所贷款利息扣除，容许市民就和住宅一起购买作自用车位所招致的利息申请扣税，不论该车位是否与住宅作为单一物业单位一并估价；
Legislative council question 13 : " the vesting of ownership of lands or tenements " by the hon albert ho and a written reply by the secretary for housing , planning and lands , mr michael suen , in the legislative council 立法会会议上何俊仁议员就立法会十三题：土地或物业单位业权转归事宜的提问和房屋及规划地政局局长孙明扬的书面答覆
Legislative council question 3 : " internal sales of uncompleted residential flats " by the hon lee wing - tat and an oral reply by the secretary for housing , planning and lands , mr michael suen , in the legislative council 立法会会议上李永达议员就立法会三题：内部认购方式发售未建成住宅物业单位的提问和房屋及规划地政局局长孙明扬的口头答覆
When a flat and a carpark constitute a single unit of property and it is partly let , the owner should put a in the box against yes in the top portion of part 4 and report the rental income of the flat in part 4 . 2 of the return 如果单一物业单位包括一层楼宇和一个车位，物业部分作出租用途，你可在报税表的第4部分的顶部，在有旁边的空格内填上
Therefore , the number of property tax demand notes issued by ird each year does not necessarily reflect the total number of rental tenements chargeable to property tax in that year of assessment i . e . the numbers listed in table 2 above 因此，税务局每年发出的物业税税单数目并不一定反映该年须被徵税的出租物业单位总数即上文表二所列的数目。
Grant , sell , convey , assign , surrender , yield up , demise , let , transfer or otherwise dispose of any land or building , messuages , tenements , vessels , goods and chattels for the time being owned or held by the authority on such terms and conditions as the authority thinks fit 按市建局认为适当的条款及条件，将该局当其时拥有或持有的任何土地建筑物宅院物业单位船只货品及实产批给出售转易转让退回交出批租出租移转或以其他方式处置
Given that the number of " sole tenants " i . e . households which rent the whole tenements living in private buildings has been around 170 000 to 220 000 since 2000 , as revealed in the quarterly reports on general household survey published by the census and statistics department , why the number of property tax demand notes issued for each of the relevant tax years by the inland revenue department were around 80 000 to 90 000 only 二鉴于政府统计处发表的综合住户统计调查按季统计报告书显示，自2000年以来，居住在私人楼宇的全租户即租住整个物业单位的租户的数目介乎17万至22万之间，为何税务局在有关课税年度每年发出的物业税税单只有大约8万至9万张？
