【出版时间及名称】：China real estate investment handbook 2010E
      【作者】：德勤
      【文件格式】：pdf
      【页数】：64
      【目录或简介】：

Contents
1 Foreword
2 1. An overview of China's real estate market
2 1.1 Current status of China’s real estate market
3 1.2 Main issues facing institutional investors
4 1.3 Market outlook
7 2. Accounting rules for the real estate sector
7 2.1 PRC Accounting - new rules for real estate
7 2.2 Briefing on the old accounting treatment for the real estate industry
9 2.3 The promulgation of new standards and applications for real estate enterprises
13 2.4 New developments in IFRS
14 2.5 Concluding comments about PRC accounting standards
14 2.6 Latest developments in Hong Kong accounting standards
20 3. General introduction to China's domestic taxes relating to real estate transactions
20 3.1 Summary of the main taxes
22 3.2 Provisional collection and final settlement of LAT and EIT
25 3.3 Potential introduction of property tax
26 4. Restrictions on foreign investment
26 4.1 Introduction
26 4.2 Key regulatory provisions affecting real estate investors
27 4.3 Holding structure
28 4.4 Project approval conditions
29 4.5 Investment funding
31 4.6 Other requirements of Circular 171
31 4.7 Concluding comments
32 5. Mergers and acquisitions in the Chinese real estate market
32 5.1 General business model
32 5.2 Overview of acquisition methods (share acquisition vs. asset acquisition)
33 5.3 Tax implications
34 5.4 Common financial and tax due diligence issues in M&A transactions
35 5.5 Considerations in structuring M&A transactions
36 6. Structuring issues for inbound cross-border real estate investment
36 6.1 Introduction
36 6.2 About the investors
37 6.3 Investment structuring
43 6.4 Financing
43 6.5 Repatriation
44 6.6 Exit
45 6.7 Management company structure and tax issues
48 6.8 Conclusion
49 7. Future developments
49 7.1 China REITs
52 7.2 RMB funds
56 7.3 Islamic finance
59 Appendix 1: Abbreviations
60 Appendix 2: Deloitte's China Real Estate Industry Practice contact information