Research On Tax Preference Of Real Estate Investment Trusts In China

In recent years,China has mentioned several times in the policy to encourage and support the development of Real Estate Investment Trusts to promote the development of China’s housing rental market,and then promote the transformation of China’s real estate market.The development of Real Estate Investment Trusts is not only beneficial to the development and transformation of the rental market and the real estate market,but also has a positive impact on China’s financial market and investment environment.This paper mainly studies how to promote the development of China’s real estate investment trust fund through tax incentives.Firstly,by combining with the development status of China’s real estate investment trust fond,this paper analyzes the specific reasons why the current tax system has a negative impact on the development of Real Estate Investment Trusts.Then the tax problem of China’s Real Estate Investment Trusts is divided into basic tax problem caused by imperfect trust tax system and advanced tax problem of how to guide its development through tax.Theory,basic tax problems should be solved by perfecting the tax system,advanced tax issues can be resolved through tax incentives,but the trust tax system in our country on time is not yet clear,the development of Real Estate Investment Trusts tax problems and serious influence under the condition of its development,combined with the particularity of tax incentives,discussion on the feasibility and necessity of tax incentives make up for a lack of tax,analysis whether can to a certain extent by means of preferential tax basis of tax problems.By comparing the tax preferences of Real Estate Investment Trasts in mature markets and emerging markets,the relationship between tax preferences and the development rules of real estate investment trusts is analyzed.In addition,it differentiates the different impacts of housing Real Estate Investment Trusts and other types of Real Estate Investment Trusts on China’s economic development and national life,and discusses how to formulate tax incentive schemes to guide the healthy development of Real Estate Investment Trusts,so as to produce positive significance for China’s economic construction.After determining the principle of tax preference scheme,on the premise that relevant laws,financial supporting system and trust tax system cannot be released in time,specific targeted tax preference Suggestions are put forward according to different taxes involved in different stages of operation of China’s issued the products of Real Estate Investment Trusts.