【摘要】 在国家积极推进租购并举政策的背景下,分析了中国发展房地产投资信托基金(REITs)的必要性,总结了美国、日本和新加坡发展REITs的经验,指出政策支持、税收驱动、完善的法律法规以及合理的组织结构是国外REITs快速发展的核心要件。同时,分析国内类REITs与国外REITs之间的区别及国内类REITs向标准REITs转型的影响因素,并在借鉴国外经验的基础上从法律法规、税收优惠、监管体系和人才培养等方面提出了推进我国类REITs转型的对策建议。更多还原

【Abstract】 Under the background that the government promotes the policy of housing purchase and renting, this paper analyses the necessity of developing REITs in China and summarizes the experiences of REITs development in the United States,Japan and Singapore.The experiences are policy support tax preferences, perfect laws and regulations, and reasonable organizational structure.Meanwhile,this paper analyzes the differences between foreign and domestic REITs and the influencing factors of transforming current REITs to standard REITs in China. Then based on the experience of foreign REITs development,this paper proposes several suggestions to promote the transformation of REITs in China from the aspects of laws and regulations, tax preferences,supervision system and personnel training.更多还原