| Real estate investment trusts,is to issue a specific revenue receipts pooling of funds from investors, by the specialized real estate investment management for institutional investors. In the development of real estate investment trusts, it helping to reduce the systemic risk and enhance financial safety factor to be effective in solving the current cumulative risks. So from the perspective of real estate finance in the credit market , the Chinese characteristics real estate investment trusts is not only an important measure to the development of the credit market, but greatly enhance the completeness of the financial system. China's real estate market is becoming mature by this strategic real estate financing options.There have been pioneers in"pro—real estate investment trusts", for example, ChongQing International Trust Investment Corporation and LianHua International Corporation,etc. After these companies have made a success of tentative trust plan, it is imperative to release trust fund which is corresponding to our Chinese current law and financial regulation. From the perspective of financial innovation, the writer, compared the history of trust and law foundation of America with Taiwan in China, referenced foreign and domestic real estate investment trusts theory and practice experiences, and then proposed to reconstruct the form of tax law to issue a real estate investment trusts with Chinese characteristics by way of establishing"Industrial Investment Fund Law"and the Real Estate Investment Trusts Special law in order to build a harmonious socialist society.
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