论我国房地产投资信托制度(REITs)的困境及出路

On Dilemma of Real Estate Investment Trusts and Its Way out

房地产投资信托(REITs)是一种具有全球化趋势的房地产投资产品,有着无可比拟的制度优势。尽管我国现阶段引入REITs还有一定的困难,但是建立和完善C-REITs是大势所趋。C-REITs的完善初步可以从组织形式、设立条件、税收法制、运作模式等方面开展。

Real Estate Investment Trusts(REITS) is a real estate investment product with a global trend and an unparalleled advantage.However,there are still difficulties in the introduction of REITS to China.Despite it,the establishment of a comprehensive C-REITs is a necessary trend.C-REITs can be improved on the organization style,conditions of establishment,tax law,mode of operation,etc.