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房地产投资信托法律问题研究
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法律硕士(JM)
房地产法房地产法
    房地产投资信托(REITs)作为一种重要的信托形式,既能满足房地产建设对巨额资金的需求同时又能保证资金的安全,是目前国际上运行成熟的房地产金融制度。由于中国房地产金融业的相对滞后,中国房地产业在融入资本市场全球化的过程中受到严重制约。因此,通过研究国外这一制度,尤其是美国的房地产投资信托制度,对于尝试建立中国房地产投资信托制度以发展中国的房地产业将大有裨益。房地产投资信托(REITs)本质上是一种投资基金,它于1960年在美国通过法律得以确立。房地产投资信托,就其实质而言,是房地产投资权益的证券化,是房地产证券化中的一种形式。依据资金投向的不同,房地产投资信托分为权益型、抵押型与混合性三类。依据组织形式,房地产投资信托可分为公司型与契约型。房地产投资信托的产生及其在世界各国的蓬勃发展,代表着世界房地产业的发展趋势和发展潮流,引起人们的普遍关注。本文除前言和结论外共分四章: 第一章是对房地产投资信托的概述,从美国《国内税收法典》对房地产投资信托的规定出发,结合房地产投资信托的制度渊源,给出了房地产投资信托的概念,并分别介绍了房地产投资信托的特征、主要类型和组织形式。第二章按照房地产投资信托的两种不同组织形式分别解析了 房地产投资信托的法律关系,并对两者法律关系的特点创新性地加以概括、比较。第三章在第二章分析的基础上,分别指出了我国现有法律制度对发展契约型和公司型房地产投资信托的障碍。第四章从部门法与专项法、税法与其他相关配套法的角度简要提出了我国发展房地产投资信托的立法建议。 [英文摘要]:     As an important kind of trust, the Real Estate Investment Trusts(REITs)can satisfy the need of a huge sum of funds for real estate construction, and in the meantime  ensure the safety of funds ,which is an international maturely circulated financial system of real estate currently. On account of the comparative lag of real estate financial industry in China, Chinese real estate industry has fallen across grievous obstacles in the process of integrating into the globalization of capital market. Therefore, there will be great benefits for trying to build up Chinese Real Estate Investment Trust system by researching the Real Estate Investment Trust system of foreign country, especially American Real Estate Investment trust system, which can also help develop Chinese real estate industry. The Real Estate Investment Trusts (REITs) is a kind of investment fund in essence. It was established by law in the United States in 1960. In fact, it is securitization of the real estate investment rights and is one kind of securitization of real estate. According to the flow of fund, the Real Estate Investment Trusts are divided into three kinds: equity one, mortgage one, and hybrid one. According to the form of organization, the Real Estate Investment Trusts are divided into company one and contract one. The vigorous development of Real Estate Investment Trusts across the world represents the trends of the real estate industry which has attracted people’s widespread attention. In addition to the foreword and conclusions , there are totally four chapters in this paper: Chapter 1 is an overview of the Real Estate Investment Trusts, which gives the concept of Real Estate Investment Trusts and introduces the characteristics, the main types and the forms of organization of Real Estate Investment Trusts from the provisions of "the Internal Revenue Code" of the United States and the origin of the Real Estate Investment Trusts . Chapter 2 parses various legal relationships of the Real Estate Investment Trusts in accordance with two different forms of organization respectively, and innovatively summarizes and compares the characteristics of legal relationships of two Real Estate Investment Trusts. Chapter 3 points out the obstacles to develop Chinese Real Estate Investment Trust respectively based on the analysis of the second chapter, which are aroused by our current legal system. Chapter 4 advances the legislative proposals briefly for developing Chinese Real Estate Investment Trust from the sector law and the special law, the tax law and other related laws. [参考文献]:     一、著作类
    
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    二、论文类
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