论文部分内容阅读
“十二五”期间,继续加强廉租房建设、解决低收入者的住房问题依然是摆在各级政府面前的一个重要的经济问题和社会政治问题。财政税收政策作为一种灵活、有效和重要的政策措施,其政策设计和有效运转,对廉租房建设有着重要作用。本文从理论上阐述了政府介入廉租房领域的必要性和合理性,明确了支持廉租房建设可采取的财税政策工具。对我国现阶段廉租房建设面临的诸如地方政府缺乏积极性、廉租房建设资金不足、廉租房供求矛盾突出以及廉租房分配效率低下等困境进行了系统分析。在此基础上,有针对性地提出了进一步支持廉租房建设的财税策略选择。
During the “Twelfth Five-Year Plan” period, continuing to strengthen the construction of low-rent housing and solving the housing problem of low-income people remains an important economic and social-political issue before all levels of government. As a flexible, effective and important policy and measure, the fiscal tax policy has its policy design and effective operation, which plays an important role in the construction of low-rent housing. This article elaborates the necessity and rationality of the government intervene in the field of low-rent housing theoretically, and clarifies the fiscal and taxation policy tools that can be adopted to support the construction of low-rent housing. At the present stage, the construction of low-rent housing in our country such as the lack of enthusiasm of local government, the lack of funds for the construction of low-rent housing, the prominent contradiction between the supply and demand of low-rent housing and the inefficient distribution of low-rent housing were analyzed systematically. On this basis, we put forward the fiscal and taxation strategies to further support the construction of low-rent housing.