On Legal Problems Of Real Estate Investment Trust Products Of Housing Leasing In China

With the continuous development of urbanization in China,a large number of people pour into the city,and the housing problem becomes the key problem of social governance.According to the research report of our country,the demand for rental is high in the next five years,and the housing rental market is broad.The real estate industry as a typical capital-intensive industry,has been facing financing difficulties.The products of real estate investment trust fund such as housing leasing can be a bridge between them.On the one hand,it can solve the problem of difficult rental,on the other hand,it can make real estate enterprises recover funds,which is a good medicine for the orderly development of social economy.This paper begins with the introduction of the content of the housing leasing real estate investment trust fund,and explains the concepts of the trust,the trust fund,the real estate investment trust fund and the housing lease real estate investment trust fund.Combing the inherent relationship between the four,the housing leasing real estate investment trust fund is a kind of real estate investment trust fund,which inherits the property independence principle of the trust fund.A financial product derived from the combination of housing leases.Then,the paper discusses the basic contents of the real estate investment trust fund of housing leasing type,emphatically discusses the basic operation flow of the product,constructs the product Transaction structure.The emphasis of this paper is to analyze the problems of issuing the real estate investment trust fund products of housing leasing in our country at present,and to find corresponding solutions by analyzing the problems among them.Through the analysis of policy and practical cases,the problems of issuing real estate investment trust fund products mainly lie in the following aspects:the legal norm is not perfect,the issuing method is single,the tax burden is too high,and the supervision is vague.Because of the limited time and experience in developing real estate investment trustfund products in China,this paper also introduces the real estate investment trust fund origin in the United States and the first in Asia to introduce the real estate investment trust fund system in Japan.The legal system of real estate investment trust fund mainly studies the legal system and practical experience of the two countries in the aspects of legal system,tax policy,listing and supervision.On the basis of the successful experience of other countries,this paper finally puts forward some reasonable legal suggestions on the problems existing in issuing the real estate investment trust products of housing lease type in China.It is mainly to carry out special legislative work on the products of housing rental real estate investment trust funds,reduce the tax burden on housing rental real estate investment trust fund products,and standardize the supervision system of housing rental real estate investment trust fund products.Defining the Trust basis for Real Estate Investment in Housing Leasing The legal attribute of gold product benefit certificate.