廉租房REITs的困境与脱困  

Dilemma and Difficulty of Low Rent Housing REITs

作　　者：李智[1] 韩磊[1] 

机构地区：[1]上海大学,上海200444

出　　处：《行政与法》2014年第3期122-128,F0003,共8页Administration and Law

基　　金：上海市哲社一般项目"保障性住房REITs:路径依赖与制度设计"的阶段性成果;项目编号:2012BFX003;上海市教委科研创新重点项目"廉租房REITs:瓶颈与出路"的阶段性成果;项目编号:13ZS067

摘　　要：目前,我国廉租房建设正面临着巨大的资金缺口,但房地产投资信托(REITs)具有良好的吸收民间闲置资金、推动廉租房建设的功能。本文认为,设立廉租房REITs需要立足我国国情,借鉴美国和香港特区的法律制度从两方面进行建构。宏观立法方面,应提高立法位阶,统一立法;部门法方面,应尽快解决廉租房REITs在设立、税收、监管等方面的法律障碍。At present , China＇s low rent housing construction is facing the huge funding gap,but the real estate investment trust （REITs） can absorb civil idle funds,promote the low rent housing construction function good.The establishment of low rent housing,REITs needs to be based on China＇s national conditions,from the legal system USA and the District of Hongkong from two aspects of construction.The macroscopic legislation,should improve the legislation level,unified legislation;Department of law,should be ad- dressed in the establishment,tax,regulatory and other aspects of the legal obstacles of low rent housing REITs as soon as possible.

关 键 词：廉租房 房地产投资信托(REITs) 

分 类 号：D922.3[政治法律—法学]