中国房地产行业税务问题(KPMG).pdfVIP

GLOBAL SERVICE/ INDUSTRY PRC Tax Issues Relating to Real Estate Business in China 中国房地产行业税务问题 Roger Di, Senior Manager, Tax 邸占广，高级经理，税务部 18 December 2008 2008年12月18日 AUDIT / TAX / ADVISORY / PROPERTY INFRASTRUCTURE © 2008 毕马威华振会计师事务所是一家中华人民共和国中外合作经营企业，同时也是与瑞士合作组织毕马威国际 Agenda 概要 PRC taxation issues of the holder of real estate properties 房地产经营企业税务问题 PRC taxation issues of the developer of real estate properties 房地产开发企业税务问题 Taxation issues relating to holding structures 投资架构的税务问题 Holder - Corporate Income Tax (CIT) 房地产经营企业-企业所得税 CIT: