摘要
本文总结了我国不动产投资信托基金(REITs)发展中如何贯彻六个“必须坚持”。一是坚持人民至上,严把资产质量关,强调高比例分红,兼顾REITs产品的商业属性与公共属性;二是坚持自信自立,底层资产、产品结构设计、税收安排不盲从国外经验,坚持探索中国特色发展之路;三是坚持守正创新,在遵守法律法规、坚持服务实体和尊重REITs基本理念的基础上,创造性地解决重点难点问题;四是坚持问题导向,直面问题、主动出击、认真研究,找出妥善解决之策;五是坚持系统观念,统筹考虑、综合研判,找出既符合法律法规要求、又稳妥可行的解决方案;六是坚持胸怀天下,不仅从微观主体的利益得失,更要从推动我国高质量发展的全局角度开展工作。
This paper summarizes how to implement the“Six Requirements”in the development of China’s Real Estate Investment Trusts(REITs).(1)We must put the people first,strictly control the quality of assets,emphasize the high proportion of dividends,and give consideration to the commercial and public attributes of REITs products.(2)We must maintain selfconfidence and stand on our own feet.We should not blindly follow foreign experience in terms of underlying assets,designs of product structure,and tax arrangements.We should continue to explore the path of development with Chinese characteristics.(3)We must uphold fundamental principles and break new ground.On the basis of abiding by laws and regulations,adhering to service entities,and respecting the basic concepts of REITs,we creatively solve key and difficult problems.(4)We must adopt a problem-oriented approach,face problems directly,take the initiative to solve the problems,conduct serious research,and find appropriate solutions.(5)We must apply systems thinking,make overall consideration and comprehensive research and judgment,and find solutions that meet the requirements of laws and regulations and are reliable and feasible.(6)We must maintain a global vision,and carry out the work not only for the interests of micro subjects,but also for the overall perspective of promoting China’s high-quality development.
出处
《证券市场导报》
CSSCI
北大核心
2022年第12期6-8,共3页
Securities Market Herald
关键词
不动产投资信托基金
党的二十大
六个必须坚持
中国特色
Real Estate Investment Trusts
the 20th National Congress of the Communist Party of China
Six Requirements
Chinese characteristics