自2008年金融危机后,美国实行量化宽松政策,香港房地产市场受美国市场影响,房价一直攀升。为平衡市场供需关系,香港政府在物业转售方面新增额外印花税(SSD),规定在2010年11月以后购入的物业,持有六个月或以内,税率为15%,持有超过六个月但在十二个月或以内,税率为10%,持有超过十二个月但在二十四个月或以内,税率为5%;此政策因限制了卖方市场,导致 Since the financial crisis in 2008, the United States has implemented the policy of quantitative easing. The real estate market in Hong Kong has been affected by the U.S. market and prices have been rising. In order to balance the supply and demand in the market, the Hong Kong Government has introduced an additional stamp duty (SSD) on resale of properties. It requires that properties purchased after November 2010 hold a tax of 15% for six months or less and hold more than six A tax rate of 10% for a period of 12 months or less, for a period of more than 12 months but for a period of 24 months or less, a tax rate of 5%; this policy restricts the seller’s market, resulting in