消费基础设施不动产投资信托基金(REITs)在我国的实践发展与税收优化  

Practical Development and Tax Optimization of Consumer Infrastructure REITs in China

作　　者：席鹏辉[1] 纪洁 XI Penghui;JI Jie

机构地区：[1]中国社会科学院财经战略研究院 [2]中国社会科学院大学应用经济学院

出　　处：《国际税收》2025年第1期66-73,共8页International Taxation In China

基　　金：中国社会科学院重大创新项目“提高人民生活品质,完善全社会基本公共服务体系研究”(项目编号:2023YZD024);中国社会科学院创新工程A类项目“现代财税体制建设与中国式现代化”(项目编号:2024CJYA02)的阶段性研究成果。

摘　　要：发展消费基础设施REITs有助于扩大社会有效需求和防范化解房地产领域风险。本文分析了我国消费基础设施REITs涉及的税收,认为我国消费基础设施REITs运作过程中存在着法律框架不够完整、项目运行各阶段的税收负担不平衡等问题。为推动我国消费基础设施REITs健康平稳发展,应借鉴国际成熟REITs市场的经验完善相关政策,进一步完善REITs配套税收法规,规范税收优惠政策,完善对重点领域和关键环节支持机制,健全监管规定以防止偷逃税款。The development of consumer infrastructure REITs helps to expand social effective demand and prevent and resolve risks in the real estate sector.This paper analyzes the taxes involved in China’s consumer infrastructure REITs,and concludes that there are problems such as an incomplete legal framework and unbalanced tax burden at various stages of project operation during the operation process of China’s consumer infrastructure REITs.In order to promote the healthy and stable development of China’s consumer infrastructure REITs,relevant policies should be improved by drawing on the experience of the mature international REITs market,further improving the supporting tax laws and regulations for REITs,standardizing tax incentives,perfecting the support mechanism for key areas and crucial links,and improving the regulatory provisions to prevent tax evasion.

关 键 词：不动产投资信托基金 消费基础设施 税收 

分 类 号：F810.42[经济管理—财政学]