Research on the Public REITs Legal System under New Quality Productive Forces Development
As an innovative financial instrument,public REITs provide funding support and infrastructure guarantee for the development of new quality productive forces by revitalizing stock assets and promoting efficient capital flow.However,it faces in China institutional barriers such as unclear legal positioning,double taxation,and insufficient trust property protection.The"public fund plus asset-backed special plan"model can realize the basic functions of REITs within the existing legal framework.Therefore,it should be clearly defined as composite securities,adopt a"conduit-type"tax system,strengthen property independence protection,and construct a multi-level regulatory system to prevent systemic risks.By doing these,it is hoped to establish a standardized,efficient,and dynamic REITs market for the development of new quality productive forces.
public REITslegal systemtax systemregulatory systemnew quality productive forces
万方数据
维普
