经济适用房体制的运行实际上是通过“补砖头”的财政政策来满足中低收入人群的住房问题,但这种财政政策其先天性的毛病,在一定程度上导致了当前经济适用房中的一系列不良反应。本文从财税理论来展开研究,试图找出对经济适用房正确的财税补贴途径,缓解经济适用房供求矛盾,为政府部门有效运用财税手段调控住房市场、顺利实施住房保障政策提供参考。 The operation of the affordable housing system actually meets the housing needs of the middle-and-low-income groups through the “bricks-on” fiscal policy. However, its inherent defects in the fiscal policy have, to some extent, led to the current economic housing A series of adverse reactions. This paper starts from the theory of taxation and taxation to try to find out the right way of subsidies for fiscal and tax subsidies for affordable housing, to alleviate the contradiction between supply and demand of affordable housing, to provide reference for government departments to effectively regulate the housing market with fiscal and taxation measures and to implement the housing security policy smoothly.