{"id":5374,"date":"2020-04-13T14:19:00","date_gmt":"2020-04-13T06:19:00","guid":{"rendered":"https:\/\/aprea.asia\/?post_type=knowledge-hub&#038;p=5374"},"modified":"2025-04-01T14:21:43","modified_gmt":"2025-04-01T06:21:43","slug":"re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act","status":"publish","type":"knowledge-hub","link":"https:\/\/www.aprea.asia\/zh\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","title":{"rendered":"\u5173\u4e8e\u8bf7\u6c42\u4fee\u6539\u300a\u6cd5\u6848\u300b\u7b2c 194 \u6761\u4e2d\u4e0d\u614e\u51fa\u73b0\u7684\u4e0d\u4e00\u81f4\u4e4b\u5904"},"content":{"rendered":"<p class=\"\">2014 \u5e74\u300a\u8d22\u653f\u6cd5\u300b\uff08\u7b2c 2 \u53f7\uff09\u9996\u6b21\u5f15\u5165\u4e86\u5546\u4e1a\u4fe1\u6258 (BT) \u7684\u6240\u5f97\u7a0e\u6846\u67b6\u3002  2015 \u5e74\u300a\u8d22\u653f\u6cd5\u300b\u548c 2016 \u5e74\u300a\u8d22\u653f\u6cd5\u300b\u8fdb\u884c\u4e86\u8fdb\u4e00\u6b65\u4fee\u8ba2\u3002  \u652f\u6491\u8fd9\u4e00\u6846\u67b6\u7684\u4e3b\u8981\u539f\u5219\u662f\u5bf9\u57fa\u7840\u8d44\u4ea7\u7684\u6536\u5165\u8fdb\u884c\u5355\u4e00\u6c34\u5e73\u7684\u5f81\u7a0e--\u5bf9\u62e5\u6709\u8d44\u4ea7\u7684 SPV \u7684\u6536\u5165\u5f81\u7a0e\uff1b\u6b64\u540e\uff0cSPV \u5411 BT \u5206\u914d\u6536\u5165\u4ee5\u53ca BT \u5411\u5176\u5355\u4f4d\u6301\u6709\u4eba\u5206\u914d\u6536\u5165\u65f6\uff0c\u5c06\u4e0d\u518d\u5f81\u7a0e\u3002.\u00a0<\/p>","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":true},"kh_category":[30],"class_list":["post-5374","knowledge-hub","type-knowledge-hub","status-publish","hentry","kh_category-thought-leadership"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.aprea.asia\/zh\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association\" \/>\n<meta property=\"og:description\" content=\"The income tax framework for Business Trusts (BTs) was first introduced in Finance (No. 2) Act, 2014. \u00a0Further amendments were undertaken in Finance Act, 2015 and Finance Act, 2016. \u00a0The key principle that underpinned this framework was to provide for a single level of taxation on income from the underlying assets \u2013 this tax was ... RE: Request to amend an inadvertent inconsistency in Section 194 of the Act\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.aprea.asia\/zh\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\" \/>\n<meta property=\"og:site_name\" content=\"Asia Pacific Real Assets Association\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-01T06:21:43+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\",\"url\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\",\"name\":\"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association\",\"isPartOf\":{\"@id\":\"https:\/\/www.aprea.asia\/#website\"},\"datePublished\":\"2020-04-13T06:19:00+00:00\",\"dateModified\":\"2025-04-01T06:21:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.aprea.asia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Knowledge Hub\",\"item\":\"https:\/\/www.aprea.asia\/knowledge-hub\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.aprea.asia\/#website\",\"url\":\"https:\/\/www.aprea.asia\/\",\"name\":\"Asia Pacific Real Assets Association\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.aprea.asia\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.aprea.asia\/zh\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","og_locale":"zh_CN","og_type":"article","og_title":"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association","og_description":"The income tax framework for Business Trusts (BTs) was first introduced in Finance (No. 2) Act, 2014. \u00a0Further amendments were undertaken in Finance Act, 2015 and Finance Act, 2016. \u00a0The key principle that underpinned this framework was to provide for a single level of taxation on income from the underlying assets \u2013 this tax was ... RE: Request to amend an inadvertent inconsistency in Section 194 of the Act","og_url":"https:\/\/www.aprea.asia\/zh\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","og_site_name":"Asia Pacific Real Assets Association","article_modified_time":"2025-04-01T06:21:43+00:00","twitter_card":"summary_large_image","twitter_misc":{"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"1 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","url":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","name":"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association","isPartOf":{"@id":"https:\/\/www.aprea.asia\/#website"},"datePublished":"2020-04-13T06:19:00+00:00","dateModified":"2025-04-01T06:21:43+00:00","breadcrumb":{"@id":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.aprea.asia\/"},{"@type":"ListItem","position":2,"name":"Knowledge Hub","item":"https:\/\/www.aprea.asia\/knowledge-hub\/"},{"@type":"ListItem","position":3,"name":"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act"}]},{"@type":"WebSite","@id":"https:\/\/www.aprea.asia\/#website","url":"https:\/\/www.aprea.asia\/","name":"\u4e9a\u592a\u4e0d\u52a8\u4ea7\u534f\u4f1a","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.aprea.asia\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"}]}},"_links":{"self":[{"href":"https:\/\/www.aprea.asia\/zh\/wp-json\/wp\/v2\/knowledge-hub\/5374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aprea.asia\/zh\/wp-json\/wp\/v2\/knowledge-hub"}],"about":[{"href":"https:\/\/www.aprea.asia\/zh\/wp-json\/wp\/v2\/types\/knowledge-hub"}],"wp:attachment":[{"href":"https:\/\/www.aprea.asia\/zh\/wp-json\/wp\/v2\/media?parent=5374"}],"wp:term":[{"taxonomy":"kh_category","embeddable":true,"href":"https:\/\/www.aprea.asia\/zh\/wp-json\/wp\/v2\/kh_category?post=5374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}