房地产投资信托基金产品设计：比较与借鉴

The Intemational Comparison on Product-Design of REITS and Experience to China

在对海外主要国家和地区房地产投资信托基金的产品设计进行比较的基础上，从组织结构、发起设立、核心投资政策、物业估值、费用、税收和收益分配政策以及信息披露和基金终止等诸方面对我国房地产投资信托基金的产品进行设计。

Based on the international experience comparison about the product-design of the main countries and regions＇ REITs overseas, this paper puts forward the suggestions on product-design of China＇s REITs.