PREIT China

Property Markets and Transactions

土增稅優惠稅率 三讀通過
立法院院會於近日三讀通過「土地稅法第34條修正草案」，未來民眾出售自用住宅用地時，只要名下僅有一處房地，並符合一定條件者，皆可享有土增稅百分之十的優惠稅率。現行法律規定，出售自用住宅用地，每人一生享有一次優惠土增稅率（百分之十）的機會。新法實施後，符合「土地所有權人與其配偶及未成年子女出售時僅有一處房地」、「出售前持有該土地6年以上」、「在該地設有戶籍且持有該自用住宅連續滿6年」及「5年內無供營業使用或出租」等要件者，得於都市土地面積45坪（148.8平方米）及非都市土地面積105坪（347.1平方米）以內，適用自用住宅用地稅率10％課徵土地增值稅。

Amendment to Land Tax Act passed
The Legislature recently passed the third reading of a bill that reduces the land value increment tax for qualified home owners. Under the current regulation, every citizen is entitled to the 10% preferential tax rate only once in his or her lifetime. The new law, on the other hand, stipulates that a homeowner can apply the same preferential tax rate numerous times, as long as the owner has only one property under his/her name at the time of the sale. Additional restrictions include: the seller's spouse and under-age children must possess no other houses, the seller must have held the property for at least six consecutive years, the seller must not have rented out the property or used it for commercial use within five years prior to the sale, and the land area of the property must be less than 45 ping (148.8 sm) if located in an urban area or no larger than 105 ping (347.1 sm) if located in a non-urban area.

京站時尚廣場正式開幕
鄰近台北車站的「京站時尚廣場」11日正式開幕，該商場所在建物結合台北轉運站、電影院、五星級酒店等。京站時尚廣場以結合時尚、環保、科技為訴求，營業面積達 2 萬坪（66,120平方米），共有近400家專櫃品牌進駐，主攻18歲至35歲的年輕族群與上班族。

Q square shopping mall opens
Located adjacent to Taipei Main Station, the new shopping mall Q square was launched on 11 December. The mall is situated on top of a transportation hub, with a cinema and a five-star hotel to be opened in the same building. Q square has a total operational area of about 20,000 ping (66,120 sm) and aims to display a fusion of fashion, ecology and technology. Approximately 400 vendors are occupying space in Q square, which targets shoppers aged 18 to 35.

Property Statistics

2009年第三季物業按揭貸款統計
澳門金融管理局發表的統計顯示，按季比較，第三季的新批核物業按揭貸款增加58% 至 62億澳門元。另截至2009年9月底，未償還住宅按揭貸款總額達407億澳門元，較2009年第二季上升10.8%。同時，未償還商用物業貸款總額上升2.9%，達365億澳門元。

Mortgage loans statistics for the third quarter of 2009
On a quarterly basis, the amount of new mortgage lending approved increased by 58% q-o-q to MOP 6.2 billion in the third quarter, according to statistics released by the Monetary Authority of Macau. As of end-September 2009, the outstanding value of residential mortgage loans reached MOP 40.7 billion, an increase of 10.8% over the previous quarter. Concurrently, the outstanding value of commercial real estate loans rose 2.9% q-o-q to MOP 36.5 billion.

Infrastructure and Development

橫琴新區啟動四大項目
橫琴新區於本月16日宣告正式成立，並啟動四大項目, 其中包括建設度假區、能源站及中央商務區。四大項目投資額合共達人民幣726億元。預計將於2012-2013年完工。

Development of Hengqui New Area launched
Four large-scale projects in the Hengqin New Area were officially launched on 16 December, including the construction of a resort area, a business district and a power station. The total investment amounts to RMB 72.6 billion, and construction is expected to be completed between 2012 and 2013.