Research in China Real Estate Investment Trust (REITs), Hargent has been researched on the topic of tax neutrality of real estate REITs by compared with domestic and international tax systems. The study is based on tax neutrality and other taxation principles and focuses on real estate investment funds and interbank real estate REITs in the infrastructure sector. Meanwhile analyze the current status, structure and management aspects of real estate REITs in China, sort out the treatment of various taxes related to the various aspects of the establishment, operation, distribution and disposal of assets of real estate REITs under the current taxation system. The results of the project are presented in the form of a report entitled "Tax Neutral Study on Real Estate Investment Trusts (REITs)". The report is a comprehensive and accurate tax analysis, with policy recommendations that are relevant to the current situation of China's development and of high practical value and reputation.