美国住宅产权成本包括购房首付款及交割费用、贷款本息的年度支付和房地产税费等居住杂费。美国住房政策旨在鼓励居民拥有产权住房,政策制定者认为拥有住房可以增加社区投入,改善居民的居住条件,并认为住房是居民最重要的经济保障方式,在人的生命周期中积累储蓄的最好途径。美国创设了一套完整的税收政策保证这一目标的实现。一、美国居民购房成本以及居住费用情况(一)居民购房首付款比率一般为20%,房屋交割费用约占贷款金额的2%。美国联邦税法中规定,住宅抵押贷款的利息支出和房产税支出可以在应税所得中扣除。因此,一般情 US residential property costs include purchase down payment and delivery costs, loan principal and interest annual payments and real estate taxes and other living expenses. US housing policy is designed to encourage residents to own property housing, and policy makers believe that housing can increase community investment and improve living conditions of residents, and that housing is the most important form of economic protection for residents and accumulates the most savings in the life cycle A good way. The United States has created a complete set of tax policies to ensure that this goal is achieved. First, the United States residents purchase costs and living expenses (A) residents purchase the first payment ratio is generally 20%, housing delivery costs account for about 2% of the loan amount. The federal tax code stipulates that interest on residential mortgages and property tax expenditures can be deducted from taxable income. Therefore, the general situation