{"id":14075,"date":"2026-09-02T10:09:49","date_gmt":"2026-09-02T10:09:49","guid":{"rendered":"https:\/\/chiong.com.my\/cn\/?p=14075"},"modified":"2026-09-02T10:09:49","modified_gmt":"2026-09-02T10:09:49","slug":"%e5%b0%86%e5%b7%a5%e4%b8%9a%e7%89%a9%e4%b8%9a%e5%87%ba%e5%94%ae%e7%bb%99%e9%a9%ac%e6%9d%a5%e8%a5%bf%e4%ba%9a%e7%9a%84%e6%88%bf%e5%9c%b0%e4%ba%a7%e6%8a%95%e8%b5%84%e4%bf%a1%e6%89%98%e5%9f%ba%e9%87%91","status":"publish","type":"post","link":"https:\/\/chiong.com.my\/cn\/%e5%b0%86%e5%b7%a5%e4%b8%9a%e7%89%a9%e4%b8%9a%e5%87%ba%e5%94%ae%e7%bb%99%e9%a9%ac%e6%9d%a5%e8%a5%bf%e4%ba%9a%e7%9a%84%e6%88%bf%e5%9c%b0%e4%ba%a7%e6%8a%95%e8%b5%84%e4%bf%a1%e6%89%98%e5%9f%ba%e9%87%91\/","title":{"rendered":"\u5c06\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9\u9a6c\u6765\u897f\u4e9a\u7684\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\u57fa\u91d1\uff08REIT\uff09\uff0c\u53ef\u4ee5\u514d\u7f34\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\uff08RPGT\uff09\u5417\uff1f"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14075\" class=\"elementor elementor-14075\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-b070faa elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-shape-divider-none\" data-id=\"b070faa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c1b71f8 pxl-column-element-default\" data-id=\"c1b71f8\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                    \t\t<div class=\"elementor-element elementor-element-39a7e35 elementor-widget elementor-widget-ha-post-info happy-addon ha-post-info\" data-id=\"39a7e35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"ha-inline-items ha-icon-list-items ha-post-info\">\n\t\t\t\t\t<li class=\"ha-icon-list-item elementor-repeater-item-7cca9f3 ha-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/chiong.com.my\/cn\/2026\/09\/02\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"ha-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"ha-icon-list-text ha-post-info__item ha-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\tSeptember 2, 2026\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"ha-icon-list-item elementor-repeater-item-7fc91c8 ha-inline-item\" itemprop=\"commentCount\">\n\t\t\t\t\t\t<a href=\"https:\/\/chiong.com.my\/cn\/%e5%b0%86%e5%b7%a5%e4%b8%9a%e7%89%a9%e4%b8%9a%e5%87%ba%e5%94%ae%e7%bb%99%e9%a9%ac%e6%9d%a5%e8%a5%bf%e4%ba%9a%e7%9a%84%e6%88%bf%e5%9c%b0%e4%ba%a7%e6%8a%95%e8%b5%84%e4%bf%a1%e6%89%98%e5%9f%ba%e9%87%91\/#respond\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"ha-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"pxli pxli-user\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"ha-icon-list-text ha-post-info__item ha-post-info__item--type-comments\">\n\t\t\t\t\t\t\t\t\t\t\u4fee\u8ba2\uff1a\u5f20\u5f8b\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t                    <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-8dca6c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-shape-divider-none\" data-id=\"8dca6c7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13b4868 pxl-column-element-default\" data-id=\"13b4868\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                    \t\t<div class=\"elementor-element elementor-element-8027622 elementor-widget elementor-widget-text-editor\" data-id=\"8027622\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4>&nbsp;<\/h4>\n<h4>\u5c06\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9\u9a6c\u6765\u897f\u4e9a\u7684\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\u57fa\u91d1\uff08REIT\uff09\uff0c\u53ef\u4ee5\u514d\u7f34\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\uff08RPGT\uff09\u5417\uff1f<\/h4>\n<p><strong>\u7b80\u77ed\u7684\u7b54\u6848\u662f\uff1a\u53ef\u4ee5\uff0c\u4f46\u5e76\u4e0d\u662f\u81ea\u52a8\u8c41\u514d\u3002<\/strong> \u5982\u679c\u60a8\u51c6\u5907\u5c06\u9a6c\u6765\u897f\u4e9a\u7684\u5de5\u5382\u3001\u4ed3\u5e93\u6216\u5176\u4ed6\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9\u9a6c\u6765\u897f\u4e9a\u7684\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\u57fa\u91d1\uff08Real Estate Investment Trust\uff0c\u201cREIT\u201d\uff09\uff0c\u6709\u5173\u51fa\u552e\u6240\u4ea7\u751f\u7684\u623f\u5730\u4ea7\u6536\u76ca\uff0c\u5728\u7b26\u5408\u76f8\u5173\u6cd5\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u53ef\u80fd\u53ef\u4ee5\u4eab\u6709 RPGT \u8c41\u514d\u3002<\/p>\n<h5><strong>\u8fd9\u91cc\u6709\u4e00\u4e2a\u91cd\u8981\u533a\u522b\uff1a<\/strong><\/h5>\n<p>\u4e25\u683c\u6765\u8bf4\uff0c\u5e76\u4e0d\u662f\u8bf4 RPGT \u201c\u4e0d\u9002\u7528\u201d\u3002\u6709\u5173\u51fa\u552e\u4ecd\u7136\u5c5e\u4e8e RPGT \u7684\u5f81\u7a0e\u8303\u56f4\uff0c\u53ea\u662f\u6709\u5173\u5e94\u8bfe\u7a0e\u6536\u76ca\uff08Chargeable Gain\uff09\u53ef\u4ee5\u6839\u636e\u76f8\u5173\u8c41\u514d\u4ee4\u83b7\u5f97 RPGT \u8c41\u514d\u3002<\/p>\n<h4><strong>\u4ec0\u4e48\u60c5\u51b5\u4e0b\u53ef\u4ee5\u4eab\u6709 <\/strong><strong>RPGT \u8c41\u514d\uff1f<\/strong><\/h4>\n<p>\u76f8\u5173\u6cd5\u5f8b\u4e3b\u8981\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u300a1976\u5e74\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\u6cd5\u300b\uff08Real Property Gains Tax Act 1976\uff0c\u201cRPGTA\u201d\uff09\uff1b\u53ca<\/li>\n<li>\u300a2003\u5e74\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\uff08\u8c41\u514d\uff09\uff08\u7b2c4\u53f7\uff09\u4ee4\u300b\uff08Real Property Gains Tax (Exemption) (No. 4) Order 2003\uff09\u3002<\/li>\n<\/ul>\n<p>\u6839\u636e\u6709\u5173\u8c41\u514d\u89c4\u5b9a\uff0c\u81ea 2003\u5e749\u670813\u65e5 \u8d77\uff0c\u5411\u7b26\u5408\u6761\u4ef6\u7684 REIT \u6216\u623f\u5730\u4ea7\u4fe1\u6258\u57fa\u91d1\uff08Property Trust Fund\uff0c\u201cPTF\u201d\uff09\u51fa\u552e\u5e94\u8bfe\u7a0e\u8d44\u4ea7\u6240\u4ea7\u751f\u7684\u5e94\u8bfe\u7a0e\u6536\u76ca\uff0c\u53ef\u4ee5\u83b7\u5f97 RPGT \u8c41\u514d\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5728\u7b26\u5408\u76f8\u5173\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u4e1a\u4e3b\u5c06\u7b26\u5408\u8d44\u683c\u7684\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9\u83b7\u6279\u51c6\u7684 REIT\uff0c\u6709\u5173\u51fa\u552e\u4ea7\u751f\u7684\u5e94\u8bfe\u7a0e\u6536\u76ca\u53ef\u80fd\u65e0\u9700\u7f34\u4ed8 RPGT\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u4e0d\u80fd\u56e0\u4e3a\u4e70\u65b9\u5728\u5546\u4e1a\u4e0a\u88ab\u79f0\u4e3a\u201cREIT\u201d\uff0c\u5c31\u76f4\u63a5\u8ba4\u4e3a\u6709\u5173\u8c41\u514d\u4e00\u5b9a\u9002\u7528\u3002<\/p>\n<h3><strong>\u6d41\u7a0b\uff1a\u4e00\u6b65\u4e00\u6b65\u6765<\/strong><\/h3>\n<h4><strong>\u7b2c\u4e00\u6b65 <\/strong><strong>\u2014 \u786e\u8ba4\u4e70\u65b9\u662f\u5426\u771f\u7684\u5c5e\u4e8e\u7b26\u5408\u8d44\u683c\u7684 REIT<\/strong><\/h4>\n<p>\u8fd9\u662f\u6700\u91cd\u8981\u7684\u7b2c\u4e00\u6b65\u3002<\/p>\n<p>\u9996\u5148\u9700\u8981\u786e\u8ba4\u4e70\u65b9\u662f\u5426\u5c5e\u4e8e\u76f8\u5173\u6cd5\u5f8b\u53ca\u76d1\u7ba1\u6846\u67b6\u4e0b\u7684 REIT \u6216 PTF\u3002<\/p>\n<p>\u9a6c\u6765\u897f\u4e9a\u8bc1\u5238\u59d4\u5458\u4f1a\uff08Securities Commission Malaysia\uff0c\u201cSC\u201d\uff09\u8d1f\u8d23\u76d1\u7ba1\u9a6c\u6765\u897f\u4e9a\u7684 REIT\uff0c\u5e76\u5236\u5b9a\u76f8\u5173\u76d1\u7ba1\u8981\u6c42\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u4ee5\u4e0b\u60c5\u51b5\u672c\u8eab\u5e76\u4e0d\u8db3\u4ee5\u8bc1\u660e\u4e70\u65b9\u7b26\u5408 RPGT \u8c41\u514d\u8d44\u683c\uff1a<\/p>\n<ul>\n<li>\u4e70\u65b9\u4e0e\u67d0 REIT \u6709\u5173\u8054\uff1b<\/li>\n<li>\u4e70\u65b9\u7531 REIT \u7ba1\u7406\u516c\u53f8\u7ba1\u7406\uff1b<\/li>\n<li>\u4e70\u65b9\u7531\u4e0e REIT \u6709\u5173\u7684\u516c\u53f8\u6301\u6709\uff1b\u6216<\/li>\n<li>\u4e70\u65b9\u5728\u5546\u4e1a\u6587\u4ef6\u4e2d\u88ab\u79f0\u4e3a \u201cREIT\u201d \u3002<\/li>\n<\/ul>\n<h5><strong>\u8fd9\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/strong><\/h5>\n<p>\u5728\u4f9d\u8d56 RPGT \u8c41\u514d\u4e4b\u524d\uff0c\u5e94\u5148\u786e\u8ba4\u4e70\u65b9\u7684\u6cd5\u5f8b\u8eab\u4efd\u53ca\u76d1\u7ba1\u8d44\u683c\u3002<\/p>\n<h4><strong>\u7b2c\u4e8c\u6b65 <\/strong><strong>\u2014 \u786e\u8ba4\u5b9e\u9645\u51fa\u552e\u7684\u662f\u4ec0\u4e48<\/strong><\/h4>\n<p>RPGT \u7684\u5904\u7406\u4e5f\u53d6\u51b3\u4e8e\u5b9e\u9645\u51fa\u552e\u7684\u8d44\u4ea7\u53ca\u4ea4\u6613\u7ed3\u6784\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u4ea4\u6613\u53ef\u80fd\u6d89\u53ca\uff1a<\/p>\n<ul>\n<li>\u76f4\u63a5\u51fa\u552e\u5de5\u4e1a\u571f\u5730\uff1b<\/li>\n<li>\u51fa\u552e\u5de5\u5382\u5efa\u7b51\u7269\uff1b<\/li>\n<li>\u51fa\u552e\u4ed3\u5e93\u6216\u7269\u6d41\u8bbe\u65bd\uff1b<\/li>\n<li>\u51fa\u552e\u5546\u4e1a\u6216\u6df7\u5408\u7528\u9014\u7269\u4e1a\uff1b<\/li>\n<li>\u901a\u8fc7\u53d7\u6258\u4eba\u8fdb\u884c\u8f6c\u8ba9\uff1b<\/li>\n<li>\u901a\u8fc7\u7279\u6b8a\u76ee\u7684\u516c\u53f8\uff08Special Purpose Vehicle\uff0c\u201cSPV\u201d\uff09\u8fdb\u884c\u6536\u8d2d\uff1b\u6216<\/li>\n<li>\u51fa\u552e\u6301\u6709\u8be5\u7269\u4e1a\u7684\u516c\u53f8\u7684\u80a1\u4efd\uff0c\u800c\u4e0d\u662f\u76f4\u63a5\u51fa\u552e\u7269\u4e1a\u3002<\/li>\n<\/ul>\n<p>\u8fd9\u4e9b\u4ea4\u6613\u7ed3\u6784\u4e0d\u80fd\u7b80\u5355\u5730\u89c6\u4e3a\u76f8\u540c\u3002<\/p>\n<h5><strong>\u8fd9\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/strong><\/h5>\n<p>\u76f4\u63a5\u51fa\u552e\u7269\u4e1a\uff0c\u4e0e\u51fa\u552e\u4e00\u5bb6\u6301\u6709\u8be5\u7269\u4e1a\u7684\u516c\u53f8\u7684\u80a1\u4efd\uff0c\u53ef\u80fd\u4ea7\u751f\u4e0d\u540c\u7684\u7a0e\u52a1\u540e\u679c\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5728\u786e\u8ba4 RPGT \u8c41\u514d\u4e4b\u524d\uff0c\u5e94\u5148\u5ba1\u9605\u4ea4\u6613\u6587\u4ef6\u53ca\u6574\u4f53\u4ea4\u6613\u7ed3\u6784\u3002<\/p>\n<h4><strong>\u7b2c\u4e09\u6b65<\/strong><strong> \u2014 \u60a8\u7684\u5de5\u5382\u6216\u5de5\u4e1a\u7269\u4e1a\u662f\u5426\u5c5e\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u8d44\u4ea7\uff1f<\/strong><\/h4>\n<p>\u8fd8\u9700\u8981\u8003\u8651\u7269\u4e1a\u672c\u8eab\u7684\u6027\u8d28\u53ca\u6cd5\u5f8b\u72b6\u6001\u3002<\/p>\n<p>\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li>\u5de5\u4e1a\u571f\u5730\uff1b<\/li>\n<li>\u5de5\u5382\uff1b<\/li>\n<li>\u4ed3\u5e93\uff1b<\/li>\n<li>\u5236\u9020\u4e1a\u5382\u623f\uff1b<\/li>\n<li>\u7269\u6d41\u8bbe\u65bd\uff1b\u6216<\/li>\n<li>RPGTA \u6240\u89c4\u5b9a\u7684\u5176\u4ed6\u5e94\u8bfe\u7a0e\u8d44\u4ea7\u3002<\/li>\n<\/ul>\n<p>\u7269\u4e1a\u5728\u5546\u4e1a\u4e0a\u88ab\u79f0\u4e3a\u201c\u5de5\u4e1a\u7269\u4e1a\u201d\uff0c\u5e76\u4e0d\u4ee3\u8868\u5b83\u4e00\u5b9a\u7b26\u5408 RPGT \u8c41\u514d\u7684\u5168\u90e8\u6cd5\u5f8b\u8981\u6c42\u3002<\/p>\n<h5><strong>\u8fd9\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/strong><\/h5>\n<p>\u5728\u4f9d\u8d56 RPGT \u8c41\u514d\u4e4b\u524d\uff0c\u5e94\u5ba1\u9605\uff1a<\/p>\n<p>\u5730\u5951\u3001\u7269\u4e1a\u6027\u8d28\u3001\u4ea7\u6743\u60c5\u51b5\u4ee5\u53ca\u5b9e\u9645\u4ea4\u6613\u5b89\u6392\u3002<\/p>\n<h4><strong>\u7b2c\u56db\u6b65<\/strong><strong> \u2014 \u5373\u4f7f\u8c41\u514d\uff0c\u4e5f\u4e0d\u8981\u5fd8\u8bb0 RPGT \u7533\u62a5<\/strong><\/h4>\n<p>\u83b7\u5f97 RPGT \u8c41\u514d\uff0c\u5e76\u4e0d\u4ee3\u8868\u5356\u65b9\u53ef\u4ee5\u5b8c\u5168\u5ffd\u7565 RPGT \u7684\u7533\u62a5\u7a0b\u5e8f\u3002<\/p>\n<p>\u6709\u5173\u5404\u65b9\u4ecd\u7136\u9700\u8981\u9075\u5b88 RPGTA \u6240\u89c4\u5b9a\u7684\u76f8\u5173\u7533\u62a5\u53ca\u62a5\u544a\u8981\u6c42\uff0c\u5305\u62ec\u5728\u9002\u7528\u60c5\u51b5\u4e0b\u63d0\u4ea4\u76f8\u5173 RPGT \u8868\u683c\u53ca\u6587\u4ef6\u3002<\/p>\n<h5><strong>\u8fd9\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/strong><\/h5>\n<p>\u5373\u4f7f\u6709\u5173\u6536\u76ca\u6700\u7ec8\u53ef\u4ee5\u83b7\u5f97 RPGT \u8c41\u514d\uff0c\u76f8\u5173\u7533\u62a5\u53ca\u8bc1\u660e\u6587\u4ef6\u4ecd\u5e94\u6309\u7167\u89c4\u5b9a\u51c6\u5907\u53ca\u63d0\u4ea4\u3002<\/p>\n<p>\u5982\u679c\u5ffd\u7565\u8fd9\u4e9b\u7a0b\u5e8f\uff0c\u4ecd\u53ef\u80fd\u4ea7\u751f\u4e0d\u5fc5\u8981\u7684\u7a0e\u52a1\u53ca\u5408\u89c4\u95ee\u9898\u3002<\/p>\n<h4><strong>\u9664\u4e86<\/strong><strong> RPGT\uff0c\u8fd8\u6709\u4ec0\u4e48\u9700\u8981\u8003\u8651\uff1f<\/strong><\/h4>\n<p>RPGT \u53ea\u662f\u6574\u9879\u4ea4\u6613\u5176\u4e2d\u4e00\u4e2a\u90e8\u5206\u3002<\/p>\n<p>\u6839\u636e\u4ea4\u6613\u7ed3\u6784\uff0c\u5404\u65b9\u4e5f\u5e94\u8003\u8651\uff1a<\/p>\n<ul>\n<li>\u5370\u82b1\u7a0e\uff08Stamp Duty\uff09\uff1b<\/li>\n<li>\u6240\u5f97\u7a0e\uff08Income Tax\uff09\uff1b<\/li>\n<li>\u9500\u552e\u53ca\u670d\u52a1\u7a0e\uff08SST\uff09\uff0c\u5982\u9002\u7528\uff1b<\/li>\n<li>\u878d\u8d44\u53ca\u62c5\u4fdd\u5b89\u6392\uff1b<\/li>\n<li>\u552e\u540e\u56de\u79df\uff08Sale-and-Leaseback\uff09\u5b89\u6392\uff1b<\/li>\n<li>REIT \u6240\u6d89\u53ca\u7684\u76d1\u7ba1\u8981\u6c42\uff1b\u4ee5\u53ca<\/li>\n<li>SPV \u6216\u53d7\u6258\u4eba\u7ed3\u6784\u53ef\u80fd\u4ea7\u751f\u7684\u5176\u4ed6\u6cd5\u5f8b\u53ca\u7a0e\u52a1\u5f71\u54cd\u3002<\/li>\n<\/ul>\n<p>\u56e0\u6b64\uff0c\u6574\u9879\u4ea4\u6613\u7684\u7a0e\u52a1\u5904\u7406\u4e0d\u5e94\u53ea\u4ece RPGT \u4e00\u4e2a\u89d2\u5ea6\u6765\u770b\u3002<\/p>\n<h4><strong>\u91cd\u8981\u4e8b\u9879<\/strong><\/h4>\n<h5><strong>\u5982\u679c\u60a8\u51c6\u5907\u5c06\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9<\/strong><strong> REIT\uff0c\u6211\u4eec\u5efa\u8bae\u5728\u4ea4\u6613\u5b8c\u6210\u524d\u81f3\u5c11\u786e\u8ba4\u4ee5\u4e0b\u95ee\u9898\uff1a<\/strong><\/h5>\n<ol>\n<li>\u4e70\u65b9\u662f\u5426\u5c5e\u4e8e\u7b26\u5408\u8d44\u683c\u7684 REIT \u6216 PTF\uff1f<\/li>\n<li>\u4ea4\u6613\u662f\u5426\u5c5e\u4e8e\u76f4\u63a5\u51fa\u552e\u7269\u4e1a\uff1f<\/li>\n<li>\u5b9e\u9645\u8f6c\u8ba9\u7684\u8d44\u4ea7\u662f\u4ec0\u4e48\uff1f<\/li>\n<li>\u6709\u5173\u7269\u4e1a\u662f\u5426\u5c5e\u4e8e RPGTA \u6240\u89c4\u5b9a\u7684\u5e94\u8bfe\u7a0e\u8d44\u4ea7\uff1f<\/li>\n<li>\u6240\u9700\u7684 RPGT \u7533\u62a5\u53ca\u8bc1\u660e\u6587\u4ef6\u662f\u5426\u5df2\u7ecf\u51c6\u5907\u59a5\u5f53\uff1f<\/li>\n<li>\u5370\u82b1\u7a0e\u3001\u6240\u5f97\u7a0e\u3001SST \u53ca\u5176\u4ed6\u76f8\u5173\u7a0e\u52a1\u5f71\u54cd\u662f\u5426\u5df2\u7ecf\u5206\u522b\u8003\u8651\uff1f<\/li>\n<\/ol>\n<p>\u8fd9\u4e9b\u95ee\u9898\u6700\u597d\u5728\u4e70\u5356\u534f\u8bae\uff08Sale and Purchase Agreement\uff09\u6700\u7ec8\u786e\u5b9a\u4e4b\u524d\u5904\u7406\uff0c\u800c\u4e0d\u662f\u7b49\u5230\u4ea4\u6613\u5b8c\u6210\u540e\u624d\u5904\u7406\u3002<\/p>\n<h3><strong>\u7ed3\u8bed<\/strong><\/h3>\n<p>\u5c06\u5de5\u5382\u3001\u4ed3\u5e93\u6216\u5176\u4ed6\u7b26\u5408\u6761\u4ef6\u7684\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9\u83b7\u6279\u51c6\u7684\u9a6c\u6765\u897f\u4e9a REIT\uff0c\u53ef\u80fd\u53ef\u4ee5\u6839\u636e\u300a2003\u5e74\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\uff08\u8c41\u514d\uff09\uff08\u7b2c4\u53f7\uff09\u4ee4\u300b\u4eab\u6709 RPGT \u8c41\u514d\u3002\u4f46\u662f\uff0cRPGT \u8c41\u514d\u5e76\u4e0d\u662f\u81ea\u52a8\u9002\u7528\u7684\u3002\u4e70\u65b9\u7684\u8eab\u4efd\u3001\u7269\u4e1a\u7684\u6027\u8d28\u3001\u4ea4\u6613\u7ed3\u6784\u4ee5\u53ca\u76f8\u5173\u6cd5\u5b9a\u6761\u4ef6\uff0c\u90fd\u5e94\u5728\u4ea4\u6613\u524d\u8fdb\u884c\u786e\u8ba4\u3002<\/p>\n<h5><strong>\u6700\u91cd\u8981\u7684\u662f\uff1a<\/strong><\/h5>\n<p>RPGT \u8c41\u514d\u662f\u5426\u9002\u7528\uff0c\u5e94\u6839\u636e\u6bcf\u4e00\u9879\u5177\u4f53\u4ea4\u6613\u7684\u5b9e\u9645\u60c5\u51b5\u9010\u4e00\u5224\u65ad\u3002<\/p>\n<p>\u5982\u679c\u60a8\u6b63\u5728\u8003\u8651\u5c06\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9 REIT\uff0c\u5728\u4ea4\u6613\u7ed3\u6784\u786e\u5b9a\u7684\u65e9\u671f\u9636\u6bb5\u53d6\u5f97\u9002\u5f53\u7684\u6cd5\u5f8b\u53ca\u7a0e\u52a1\u610f\u89c1\uff0c\u53ef\u4ee5\u5e2e\u52a9\u60a8\u53ca\u65e9\u53d1\u73b0\u6f5c\u5728\u7684 RPGT \u53ca\u5176\u4ed6\u7a0e\u52a1\u95ee\u9898\uff0c\u907f\u514d\u5728\u4ea4\u6613\u8fdb\u5165\u8f83\u540e\u9636\u6bb5\u540e\u624d\u53d1\u73b0\u95ee\u9898\u3002<\/p><p><br><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t                    <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-4275fa4 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-shape-divider-none\" data-id=\"4275fa4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a0e6bb pxl-column-element-default\" data-id=\"7a0e6bb\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                    \t\t<div class=\"elementor-element elementor-element-76735af elementor-widget elementor-widget-text-editor\" data-id=\"76735af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h6 data-start=\"89\" data-end=\"184\"><em><span style=\"color: #003366;\">\u672c\u7f51\u7ad9\u6240\u8f7d\u7684\u4e00\u5207\u8d44\u6599\u3001\u5185\u5bb9\u53ca\u76f8\u5173\u6750\u6599\uff0c\u5747\u7531<strong data-start=\"110\" data-end=\"122\">\u5f20\u80dc\u51e1\u5f8b\u5e08\u4e8b\u52a1\u6240<\/strong>\u7f16\u5236\uff0c\u4ec5\u4f9b\u4e00\u822c\u8d44\u8baf\u53c2\u8003\u4e4b\u7528\uff0c\u5e76\u4e0d\u6784\u6210\u3001\u4ea6\u65e0\u610f\u6784\u6210\u4efb\u4f55\u5f62\u5f0f\u7684\u6cd5\u5f8b\u610f\u89c1\u3002\u7f51\u7ad9\u5185\u6240\u63d0\u4f9b\u7684\u8d44\u6599\uff0c\u672a\u5fc5\u4e3a\u6700\u65b0\u6216\u6700\u5b8c\u6574\u7684\u6cd5\u5f8b\u6216\u76f8\u5173\u8d44\u8baf\u3002<\/span><\/em><\/h6><h6 data-start=\"186\" data-end=\"275\"><em><span style=\"color: #003366;\"><strong data-start=\"186\" data-end=\"198\">\u5f20\u80dc\u51e1\u5f8b\u5e08\u4e8b\u52a1\u6240<\/strong>\u660e\u786e\u58f0\u660e\uff0c\u5bf9\u4e8e\u4efb\u4f55\u4eba\u58eb\u57fa\u4e8e\u672c\u7f51\u7ad9\u6240\u8f7d\u5185\u5bb9\u800c\u91c7\u53d6\u6216\u672a\u91c7\u53d6\u7684\u4efb\u4f55\u884c\u52a8\uff0c\u6982\u4e0d\u627f\u62c5\u4efb\u4f55\u8d23\u4efb\u3002\u6d4f\u89c8\u672c\u7f51\u7ad9\u4e4b\u4eba\u58eb\uff0c\u5e94\u5c31\u5176\u7279\u5b9a\u6cd5\u5f8b\u4e8b\u9879\uff0c\u5411\u5176\u672c\u8eab\u7684\u5f8b\u5e08\u5bfb\u6c42\u4e13\u4e1a\u6cd5\u5f8b\u610f\u89c1\u3002<\/span><\/em><\/h6><h6 data-start=\"277\" data-end=\"369\"><em><span style=\"color: #003366;\">\u4efb\u4f55\u4eba\u58eb\u5bf9\u672c\u7f51\u7ad9\u7684\u4f7f\u7528\u3001\u8bbf\u95ee\uff0c\u6216\u5bf9\u672c\u7f51\u7ad9\u5185\u6240\u8f7d\u4e4b\u4efb\u4f55\u94fe\u63a5\u6216\u5916\u90e8\u8d44\u6e90\u7684\u4f7f\u7528\uff0c\u5747\u4e0d\u6784\u6210\u6d4f\u89c8\u8005\u3001\u4f7f\u7528\u8005\u6216\u8bbf\u5ba2\u4e0e\u672c\u7f51\u7ad9\u4f5c\u8005\u3001\u5185\u5bb9\u63d0\u4f9b\u8005\u3001\u53c2\u4e0e\u5f8b\u5e08\u4e8b\u52a1\u6240\u3001\u59d4\u5458\u4f1a\u6210\u5458\u6216\u5176\u96c7\u4e3b\u4e4b\u95f4\u7684\u5f8b\u5e08\u2014\u5ba2\u6237\u5173\u7cfb\u3002<\/span><\/em><\/h6><h6 data-start=\"371\" data-end=\"468\"><em><span style=\"color: #003366;\"><strong data-start=\"371\" data-end=\"383\">\u5f20\u80dc\u51e1\u5f8b\u5e08\u4e8b\u52a1\u6240<\/strong>\u5bf9\u4efb\u4f55\u4eba\u58eb\u56e0\u4f9d\u8d56\u672c\u7f51\u7ad9\u6240\u63d0\u4f9b\u7684\u8d44\u6599\uff0c\u6216\u901a\u8fc7\u672c\u7f51\u7ad9\u6240\u94fe\u63a5\u7684\u4efb\u4f55\u5916\u90e8\u7f51\u7ad9\u8d44\u6599\u800c\u91c7\u53d6\u884c\u52a8\u6240\u4ea7\u751f\u7684\u4efb\u4f55\u540e\u679c\uff0c\u6982\u4e0d\u8d1f\u8d23\u3002\u6bcf\u4e00\u5b97\u6848\u4ef6\u6216\u4e8b\u9879\u5747\u5177\u5176\u72ec\u7279\u6027\uff0c\u987b\u6839\u636e\u4e2a\u522b\u60c5\u51b5\u53ca\u4e8b\u5b9e\u4f5c\u51fa\u5224\u65ad\u3002<\/span><\/em><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t                    <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>September 2, 2026 \u4fee\u8ba2\uff1a\u5f20\u5f8b \u5c06\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9\u9a6c\u6765\u897f\u4e9a\u7684\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\u57fa\u91d1\uff08REIT\uff09\uff0c\u53ef\u4ee5\u514d\u7f34\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\uff08RPGT\uff09\u5417\uff1f \u7b80\u77ed\u7684\u7b54\u6848\u662f\uff1a\u53ef\u4ee5\uff0c\u4f46\u5e76\u4e0d\u662f\u81ea\u52a8\u8c41\u514d\u3002 \u5982\u679c\u60a8\u51c6\u5907\u5c06\u9a6c\u6765\u897f\u4e9a\u7684\u5de5\u5382\u3001\u4ed3\u5e93\u6216\u5176\u4ed6\u5de5\u4e1a\u7269\u4e1a\u51fa\u552e\u7ed9\u9a6c\u6765\u897f\u4e9a\u7684\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\u57fa\u91d1\uff08Real Estate Investment Trust\uff0c\u201cREIT\u201d\uff09\uff0c\u6709\u5173\u51fa\u552e\u6240\u4ea7\u751f\u7684\u623f\u5730\u4ea7\u6536\u76ca\uff0c\u5728\u7b26\u5408\u76f8\u5173\u6cd5\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u53ef\u80fd\u53ef\u4ee5\u4eab\u6709 RPGT \u8c41\u514d\u3002 \u8fd9\u91cc\u6709\u4e00\u4e2a\u91cd\u8981\u533a\u522b\uff1a \u4e25\u683c\u6765\u8bf4\uff0c\u5e76\u4e0d\u662f\u8bf4 RPGT \u201c\u4e0d\u9002\u7528\u201d\u3002\u6709\u5173\u51fa\u552e\u4ecd\u7136\u5c5e\u4e8e RPGT \u7684\u5f81\u7a0e\u8303\u56f4\uff0c\u53ea\u662f\u6709\u5173\u5e94\u8bfe\u7a0e\u6536\u76ca\uff08Chargeable Gain\uff09\u53ef\u4ee5\u6839\u636e\u76f8\u5173\u8c41\u514d\u4ee4\u83b7\u5f97 RPGT \u8c41\u514d\u3002 \u4ec0\u4e48\u60c5\u51b5\u4e0b\u53ef\u4ee5\u4eab\u6709 RPGT \u8c41\u514d\uff1f \u76f8\u5173\u6cd5\u5f8b\u4e3b\u8981\u5305\u62ec\uff1a \u300a1976\u5e74\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\u6cd5\u300b\uff08Real Property Gains Tax Act 1976\uff0c\u201cRPGTA\u201d\uff09\uff1b\u53ca \u300a2003\u5e74\u623f\u5730\u4ea7\u76c8\u5229\u7a0e\uff08\u8c41\u514d\uff09\uff08\u7b2c4\u53f7\uff09\u4ee4\u300b\uff08Real Property Gains Tax (Exemption) (No. 4) Order 2003\uff09\u3002 \u6839\u636e\u6709\u5173\u8c41\u514d\u89c4\u5b9a\uff0c\u81ea 2003\u5e749\u670813\u65e5 \u8d77\uff0c\u5411\u7b26\u5408\u6761\u4ef6\u7684 REIT 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