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折旧（房地产）

投资房产的建筑部分按27.5年（住宅）或39年（商业）计提费用的税务处理。即使物业实际价值未下降也可计提折旧费用，大幅减少应税所得。出售时需缴纳折旧回收税（Depreciation Recapture）。

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