REITs在中国设立的必要性及其建议

The Necessity and Policy Suggestions of Practising REITs in China

本文简要分析了美国、欧洲、澳大利亚及亚洲一些国家REITs的发展历史,总结了REITs的设立条件和优势所在,并结合中国目前的宏观经济环境和房地产行业的情况,提出设立REITs的必要性,以及所面临的税收和法律方面的困难,同时提出相应的政策建议。

In this article, we briefly analyze the history of Real Estate Investment Trusts in U. S. A. , Asian countries, and summarize the setting - up conditions and advantages of it. Combined with China＇ s Europe, Australia and some environments and the development of real estate industry, the necessity of practising REITs is put forward. In the light of the difficulties in tax and regulations, we raise some relevant policy suggestions as well.