中国房地产投资信托基金（REITs）税收法律制度研究

发布时间：2018-06-19 02:44

本文选题：房地产投资信托基金 + 税收法律制度　；参考：《浙江工商大学》2013年硕士论文

【摘要】：公募的房地产投资信托基金(REITs)试点在即,然而相关的税收制度仍是空白。如果完全适用现有的税收制度,势必造成REITs的税收法律障碍。因此,有必要出台配套的税收政策,促进REITs制度优势的发挥。我国《信托法》没有清晰界定所有权的转移,导致了所得税的重复征税,REITs主体地位和纳税人资格不确定性使得REITs税收的纳税人不明,本土法律制度与REITs的冲突诱发了税目不清晰、税负过高和避税等税收法律困境的产生。对比分析了美国、英国、日本的信托税收法律制度,国内的证券投资基金税收法律制度,提出了构建中国REITs税收法律制度的建议：构建避免重复征税制度、建立基金管理人代扣代缴征纳机制、实施税收优惠政策、制定治理避税规则、推进动态的行政立法。最后,结合了具体税种进行了分析。
[Abstract]:Public real estate investment trust fund REITs is about to be piloted, but the relevant tax system is still blank. If the existing tax system is fully applied, it will inevitably create tax legal barriers to REITs. Therefore, it is necessary to issue supporting tax policies to promote the advantages of REITs system. China's Trust Law does not clearly define the transfer of ownership, which leads to the repeated taxation of income tax and the uncertainty of the subject status of REITs and the qualification of the taxpayers, which makes the taxpayers of REITs tax unclear. The conflict between local legal system and REITs leads to unclear tax items, excessive tax burden, tax avoidance and other tax legal dilemmas. This paper compares and analyzes the trust tax legal system of the United States, Britain and Japan, and the domestic tax legal system of the securities investment fund, and puts forward some suggestions to construct the tax legal system of China's REITs: to construct the system of avoiding repeated taxation, The mechanism of withholding and collection of fund managers, the implementation of preferential tax policies, the regulation of tax avoidance and the promotion of dynamic administrative legislation are established. Finally, combined with the analysis of specific types of taxes.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

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