戴德梁行：今日全球楼市速递(2010.05.27)

　　中国内地

　　1. 国家税务总局公布了《关于土地增值税清算有关问题的通知》，明确土地增值税清算过程中的若干计税问题。通知指出，土地增值税清算时，已全额开具商品房销售发票的，要按照发票金额来确认收入;未开具发票或未全额开具发票的，以销售合同的售房金额及其他收益确认收入。若销售合同所载商品房面积与有关部门实际测量面积不一致，在清算前已发生补、退房款的，应在计算土地增值税时予以调整。此外，对房地产开发企业各项税费的征收进一步趋严。房地产企业逾期开发缴纳的土地闲置费不得扣除。 (中国新闻网)

　　2. 最新公布的报告显示，今年以来，我国房地产企业资金来源增速整体放缓。前4个月，获得银行授信的房地产企业数量十分有限，且总金额合计不超过500亿元。而在2009年全年，商业银行向地产企业提供授信额超过3300亿元。 (上海证券报)

　　3. 北京市《物业管理办法》公布，将在2010年10月1日起施行。办法要求，业主共同决定不再接受物业服务的，物业服务企业不得强行提供物业服务，不得以事实服务为由向业主收取物业服务费用。物业服务企业决定不再提供物业服务的，应当提前三个月告知业主。 (中国新闻网)

　　4. 北京顺义区板桥创意天承3宗多功能用地集中竞价，其中两宗地被北京联富置业有限责任公司以总价3.61亿元拍得，另一宗地被北京旺晟房地产开发有限公司以9200万元拍得，成交总价4.53亿元。

　　5. 上海进行了楼市新政实施后首幅涉及限价房建设住宅用地的竞拍，最终由宁波宁兴房产和浙江新中源建设组成的联合体战胜其他10家报名企业竞得，总价6.94亿元，折合楼板价8861元/平方米，相对底价的溢价率为170%。 (上海证券报)

　　6. 海航集团和北京市通州区签订合作协定，将投资300亿元在通州建设“北京国际航空城”项目，该项目面积占地约4000亩，将于2015年完成全部建设。

　　7. 上海开征房产税一事屡传不休，继日前传出该市将在下月推出该新税项后，昨天上海房管局则表示，目前仍未有实施房产税的任何计划和时间表;国务院发展研究中心亦指出，房产税说法没有根据，税收问题仍在研究中。另外，国务院发展研究中心研究员倪红日昨天表示，由于房产税最终的缴税人为个人，如出台房产税，如何进行有效征管是需要考虑的问题，若不是每年征收房产税，而是累积到房屋出售时再征收，房产税又是可以转嫁的，这样就达不到调控需求的目的。 (信报财经新闻)

　　香港

　　1. 葵涌永升工业中心占业权逾八成三的楼面，面积八万五千多方呎，获买家积极洽购，出价逾一亿二千万元，有机会于短期内易手，平均每方呎洽购价约一千四百元，料回报四厘五。所涉及的百分之八十三业权的楼面为八万五千多方呎，呎价约一千四百元，现时该批物业每月收租四十五万二千元，若成功出售，料回报四厘五。该厦楼高十二层，工厦占地约二万方呎。市场消息更指，物业刚以逾一亿二千万元成功沽出，惟尚未能确实有关消息，未知是否已出售。 (星岛日报)

　　2. 华懋沽出九龙黄大仙铺位，土地注册处资料显示，上址为龙翔道一一○号豪苑地下G二号铺，于上月二十七日以一亿八千万元易手，新买家为昌毅有限公司，董事为卓江及黄汉昌。土地注册处资料显示，九龙湾企业广场三期十二楼一至三室，以及五至八室，面积一万五千九百方呎，实用面积一万一千一百三十五方呎，以八千○七十九万五千元成交，平均呎价五千零八十一元。原业主于○四年三月以二千四百五十二万购入上址，持货六年，帐面获利五千六百二十七万五千元，物业升值约两点三倍。 (星岛日报)

　　Mainland China

　　1. Shanghai's apartment transactions totaled 76,000 sq m in the week ending Sunday 23 May, a rise of 27.9% over the previous week, according to data released by Shanghai Uwin Real Estate Information Services Co. But the average sales price fell to below RMB20,000/sq m. (Shanghai Daily).

　　2. A rising number of Chinese developers hope to diversify their portfolios by tapping into the property leasing market as they aim to reduce risk exposure by venturing into the more challenging commercial real estate segment. In early April, China Vanke Corp, the country's largest publicly listed real estate firm which has built its name as the country's leading home developer, acquired Yingjia Center, an office building in the heart of the Beijing's CBD area. It was the firm's 3rd and latest attempt in the segment over the past month. Poly Real Estate Group, a large state-owned developer, said on 13 April that it aims to raise its investment in commercial property for leasing to 30% of the total over the next 3 to 5 years. Gemdale Corp, another major listed developer, also announced earlier that 20% of its investment this year will go into commercial real estate projects. (Shanghai Daily).

　　3. A signing ceremony, as part of a campaign by Jiangxi Province to lure investment from HK, took place yesterday. A total of 64 deals worth USD6.4bn were signed at the ceremony. This is the 9th year for the province in east China to make such a large scale investment campaign in HK. This year’s contract value jumped 60.9% from last year. (Shanghai Daily).

　　4. FAW Volkswagen – has agreed to locate its RMB8bn new plant in Foshan in Guangdong Province as part of the German auto maker's drive to widen its weak footprint in south China, the Economic Observer reported. According to an industrial outline issued by Guangdong Province, the JV between FAW Group Corp and Volkswagen will build a plant capable of producing 300,000 units in Nanhai district of Foshan. Construction will start next year and be completed by 2013, the newspaper added. (Shanghai Daily).

　　5. Mainland developer Longfor Properties has seen its contract sales drop by 40 per cent to 1.5 billion yuan (HK$1.7 billion) so far this month from April as buying interest is dampened by central government efforts to cool the market. (SCMP).