房地产投资信托是一种新型的融资方式,在我国,它可以解决房地产开发资金来源问题,在国民经济发展中发挥应有的积极作用。然而我国房地产投资信托制度还处于萌芽和幼稚期,不论是立法规制还是实践操作中,都存在这问题。如何使之进入良性发展轨道,有赖于房地产投资信托制度在组织形式、设立条件、税收法制以及运行方式上做出合理调整,在现实困境中突围。 Real estate investment trust is a new financing method. In our country, it can solve the problem of source of funds for real estate development and play an active role in the development of national economy. However, China’s real estate investment trust system is still in its infancy and early childhood, both in legislation and practice, there is this problem. How to make it enter the sound development track depends on the real estate investment trust system making reasonable adjustments in organizational form, establishment conditions, tax law and operation mode, and breaking through the real predicament.