The new policy of Cai 城跳Shui 2022 Notice No. 3 is 討術a major institutional innovation 技熱for infrastructure RE數問ITs in China, which greatly benefits 什電the supply of REITs prod個票ucts and market devel著機opment. Huazheng tax experts analyze 得做the full tax treatment of the f多男ive major aspects of inf信呢rastructure REITs structure b如書uilding under the new policy and pr房日opose operational considerations wi城議th service cases and research result個草s. To support the pilot real estat廠車e investment funds in the見村 infrastructure sector (referred t些放o as infrastructure REITs), on 26 Jan內光uary 2022, the Ministry of Finance and 通知the State Administration 好你of Taxation (SAT) issued the Announc器明ement on Taxation Policies for Real Es藍船tate Investment Trusts in the Infrastr員林ucture Sector (REITs) Pilot (能讀Announcement No. 3 of 2022土外, hereinafter referred to as Annou一吃ncement No. 3), which術雪 stipulates that from 1 January南吧 2021 onwards, the original equit來窗y the transfer of infrastructur個媽e assets by the original eq年笑uity holders to the project compa北是ny and the transfer of equity歌事 interests in the pr書裡oject company by the origin鐵湖al equity holders to the infrastructure麗小 REITs shall be subject to th問也e special tax treatmen物日t for enterprise income ta通場x.
Transportation Expense Reimbursement an做數d Deduction of Input Tax, 作有These Precautions Mu姐姐st Be Understood!
2024-01-12read:10second
Tax Analysis and Correspon離紙ding Suggestions on the New Policy of O樂鄉rdinary Residence
2024-01-12read:10second
Discussion on the Ta很月x Treatment of Upfront Land Co森舞sts Under the Urban Rene個市wal Model
2023-12-12read:47second
Ma, Mingli
Director
E-mail:mamingli@hzta作玩x.net
Wang, Fang
Senior Researcher of the Institute睡錯
E-mail:wangfang@hztax.net
Wu, Xiaoqiang
Dean of the Institute
International partner
E-mail:wuxiaoqiang@hztax.net
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