公共租赁住房财税扶持政策研究

发布时间：2018-05-21 04:35

本文选题：住房保障 + 公共租赁住房　；参考：《上海交通大学》2014年硕士论文

【摘要】：住房保障制度最早发端于西方国家,自20世纪初,在工业化带动城市化不断发展的过程中,西方发达国家逐步放弃了住房完全市场化的制度,财政、税收、土地、金融和影响房地产市场的其他公共政策调控被普遍运用于以公共住房为主体的住房保障体系。借鉴西方国家经验,我国政府在推行住房制度改革,寻求解决城市中低收入家庭住房困难问题的途径时,也逐步建立了保障性住房制度,主要包括住房公积金、经济适用住房、廉租住房、公共租赁住房等。其中,公共租赁住房以其适用范围广、发展潜力大的优势引起越来越多的关注。但我国的公共租赁住房制度建设才刚刚起步,其实施结果与预期目标之间仍然存在较大差距。在本文中,作者从政府和住房市场之间的关系着手,通过对国内公共租赁住房相关财税政策现状的分析,发现问题,并从国外成熟的公共住房的经验和实践中学习,为我国的公共租赁住房发展带来启示。在此基础上,本文还结合了我国的实际国情提出进一步完善我国公共租赁住房财税扶持若干政策建议,保障城市中低收入人群居住,促进社会和谐发展。
[Abstract]:The housing security system originated in the western countries. Since the beginning of the 20th century, in the process of industrialization driving the continuous development of urbanization, the western developed countries have gradually abandoned the completely market-oriented housing system, finance, taxation, land, Finance and other public policies affecting the real estate market are widely used in the housing security system with public housing as the main body. Drawing lessons from the experience of western countries, our government has gradually established a affordable housing system, mainly including housing provident fund and affordable housing, while carrying out housing system reform and seeking ways to solve the housing difficulties of urban low- and middle-income families. Low-rent housing, public rental housing, etc Among them, public rental housing has attracted more and more attention because of its wide scope of application and great development potential. However, the construction of public rental housing system in China has just started, and there is still a big gap between the implementation result and the expected goal. In this paper, the author starts from the relationship between the government and the housing market, through the analysis of the current situation of the domestic public rental housing related finance and taxation policy, finds out the problems, and learns from the experience and practice of foreign mature public housing. It will bring enlightenment to the development of public rental housing in our country. On the basis of this, this paper also puts forward some policy suggestions on how to further improve the financial and tax support for public rental housing in our country, in order to ensure the housing of low and middle income groups in cities and promote the harmonious development of society.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.0

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