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万科与鹏华基金公司旗下“鹏华前海万科REITS封闭式混合型证券投资基金”于2015年4月22日被证监会受理,标志着内地版公募房地产投资信托基金启航,REITs在中国内地的发展迈出了实质性的一步。REITs能否成为提高我国房地产企业融资能力的有力工具呢?结合REITs一般交易模式中各个环节的税收情况分析,通过与欧美及亚洲较发达国家和地区REITs税收政策的比较,总结了我国REITs税收的特点,从税收制度建设方面提出了促进REITs进一步发展的建议。
Vanke and Penghua Fund’s “Penghua Qianhai REIT Enclosed Hybrid Securities Investment Fund” was accepted by the SFC on April 22, 2015, marking the departure of the mainland version of the publicly-funded real estate investment trust, REITs The development in mainland China has taken a substantial step forward. REITs can become a powerful tool to improve the financing ability of real estate enterprises in our country.Considering the tax situation of REITs in all aspects of the general trading patterns and comparing the tax policies of REITs with the developed countries and regions in Europe, Characteristics, from the tax system proposed to promote the further development of REITs proposals.