各国(地区)房地产投资信托税收待遇比较及借鉴  

Comparison of Tax Treatment for Real Estate Investment Trusts in Some Countries(Regions) and Its References

作　　者：马伟[1] 余菁[1] 

机构地区：[1]苏州工业园区地方税务局,江苏苏州215028

出　　处：《国际税收》2016年第4期47-51,共5页International Taxation In China

摘　　要：商业地产的慢周转特性决定了其对长期资本的高度依赖。海外以房地产投资信托基金(REITs)为主的商业地产资产证券化为房地产发展注入了新的活力。本文详细比较了主要国家(地区)REITs的管理架构和税收待遇,进而分析了REITs在我国发展的税收瓶颈,希望通过借鉴国外经验,推进我国相关税制改革。Slow turnover of commercial real estate properties determines its great dependence on the long-term capital. The commercial real estate assets securities, especially Real Estate Investment Trusts （RETIs）, have injected new vitality into real estate development in oversea markets. This article compares the management framework, tax treatments in main countries, in hope of providing a way to go through the bottleneck of tax system, and improving relevant taxation reform in China.

关 键 词：房地产投资信托基金 税收待遇 

分 类 号：F811.4[经济管理—财政学] F299.1F831.2