房地产信托投资基金立法的不足及其完善  

Deficiencies and Improvement of Real Estate Trust and Investment Fund Legislation

作　　者：尹晓波 朱永倩 YIN Xiaobo;ZHU Yongqian(School of Law,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学法学院

出　　处：《淮海工学院学报（人文社会科学版）》2019年第9期22-25,共4页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

基　　金：安徽财经大学研究生科研创新基金项目(ACYC2017033)

摘　　要：房地产信托投资基金关乎整个国民经济的发展,因此其健康稳定发展显得尤为重要。然而,目前房地产信托投资基金存在法律效力低,缺乏专门性的法律法规,流通受阻,融资不畅,重复征税问题突出,收益分配方式单一等问题,基于此,应当在建立和完善专门性的法律法规的基础上扩大流通渠道,允许产品宣传;制定税收优惠,完善收益分配方式。Real estate trust and investment fund is related to the development of the whole national economy,so its health and stability is particularly important.However,at present,real estate trust and investment funds have low legal effectiveness and lack of specific laws and regulations;circulation is blocked,financing is not smooth;the problem of repeated taxation is prominent,and the way of income distribution is single.Based on this,we should expand the circulation channels,allow product publicity,formulate tax preferences and improve the way of income distribution on the basis of establishing and perfecting specialized laws and regulations.

关 键 词：房地产信托投资基金 房地产 重复征税 

分 类 号：D922.282[政治法律—经济法学]