David Barboza, In China, Checklist for a Home Seller: First, Get a Divorce. One way rumored to avoid a tax? Separation, at least on paper. New York Times, Mar 9, 2013
(After the Mar 1, 2013 announcement by the China cabinet to impose 20% sale tax for a secondary home--though local governments have not set a deadline--couples are filing fake divorces so that each can claim a home as primary, or to get arround another new rule that requires home buyers to put down a much higher deposit on a second home than on a primary residence)