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物流地产属于工业地产的范畴,指工业地产商根据顾客的需求,选择合适的地点,建成相关物流设施后,再转租给客户,比如制造商、零售商、物流公司等。此后,再组建一个资产管理队伍进行物业管理和服务。典型的物流地产项目包括仓库、货柜码头、物流园区、配送中心等。由于物流地产企业主要是将物流设施建成后租赁给客户使用,在现行税制下,物流地产企业要按照营业收入的12%计征房产税,致使房产税成为该类企业的主要税收负担。
Logistics Real Estate belongs to the category of industrial real estate. It means that industrial realtors choose the right place according to the needs of customers, build relevant logistics facilities, and then sub-lease to customers such as manufacturers, retailers and logistics companies. Since then, the formation of an asset management team for property management and services. Typical logistics real estate projects include warehouses, container terminals, logistics parks, distribution centers. As the logistics real estate enterprises are mainly to be leased to customers after the completion of the logistics facilities, under the current tax system, logistics real estate enterprises should levy property tax at 12% of operating income, resulting in real estate taxes become the main tax burden on such enterprises.