Analysis on Accounting and Tax Treatment of Infrastructure REITs:Based on the Case of Zhongguancun Industrial Park
Zhongguancun Industrial Park is located in the core area of the Zhongguancun National Independent Innovation Demonstration Zone,and it is the high-end professional park for the new generation of information technology industry.Its core real estate is located in the first and second phases of the Zhongguancun Industrial Park.Infrastructure REITs is an important financial instrument in the real estate investment and financing system,playing an important role in expanding financing channels in the field of infrastructure.For the booming public REITs business,research on financial processing is still relatively limited.This article is based on the research and analysis of the case of Zhongguancun Industrial Park,sorting out the accounting and tax treatment at different business levels,in order to provide suggestions for the accounting and tax treatment of the issuance of REITs.
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