| Abstract | This article, firstly, provides an overview of the rapid growth of the real estate market in recent years in China, and the rationale for the introduction of the RPGT as a fiscal measure to tackle the problems arising from such rapid growth. Secondly, the RPGT Provisional and Detailed Implementing Regulations will be examined with respect to their effectiveness in achieving their objectives. Then, the issues arising from the new Regulations and the economic implications to the property developers, investors and speculators will be discussed. Lastly, some tax planning opportunities under the law will be explored. |
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