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Tax Framework for Accessing Real Estate Asset Classes

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Understanding China’s Real Estate Markets

Part of the book series: Management for Professionals ((MANAGPROF))

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Abstract

Real estate investment in China provides an enormous opportunity for significant capital appreciation and rewarding returns to foreign investors. Yet, the regulatory and tax regime governing foreign investment in China’s real estate sector is complicated. Respectable return on a successful real estate project could be easily wiped out by uncertain or unexpected taxation rules. Thus, in order to avoid pitfalls, robust tax considerations are essential throughout the life cycle of different types of real estate projects. The purpose of this chapter is to highlight the application of taxation frameworks for international investors, in particular key tax challenges when investing in the real estate sector in China.

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Notes

  1. 1.

    There are also various VAT surtaxes, including urban construction and maintenance tax and education levies that would be imposed in parallel with VAT.

  2. 2.

    See footnote 1.

  3. 3.

    See footnote 1.

  4. 4.

    See footnote 1.

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Wong, M. (2021). Tax Framework for Accessing Real Estate Asset Classes. In: Wang, B., Just, T. (eds) Understanding China’s Real Estate Markets. Management for Professionals. Springer, Cham. https://doi.org/10.1007/978-3-030-71748-3_10

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