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房地产投资信托基金(以下简称REITs),是商业不动产证券化的重要手段,有利于盘活存量资产,提高资产的流动性、发挥资金杠杆作用,优化融资结构。目前,税收是影响其发展的最大因素,这与REITs运作路径及SPV等公司组织形式有很大关系。本文就私募REITs产品运作会计与税收处理若干疑难问题进行深度分析。
Real Estate Investment Trust (REITs) is an important means of securitization of commercial real estate. It helps to revitalize the existing assets, enhance the liquidity of assets, leverage the funds and optimize the financing structure. At present, taxation is the biggest factor affecting its development. This is closely related to the operation path of REITs and the organizational forms of SPV companies. This article provides an in-depth analysis of some difficult issues concerning the accounting and tax treatment of privately-owned REITs products.