保障城市中低收入人群居住的财税政策研究
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摘要
“保障城市中低收入人群居住的财税政策研究”，这个选题是在现阶段我国城市中低收入者居住保障的大课题下作出的，是在完善政府对中低收入人群的居住保障政策背景下提出的，通过对保障中低收入者居住的财政和税收政策的研究，明确政府的责任，为建立和完善适合我国的住房保障体系提供理论依据。
为保障城市中低收入人群居住，建立和完善城市中低收入家庭的住房保障体系，本文从理论出发，并结合实践经验，对政府的责任和义务，应该实施的政策和措施，进行了深入的分析和研究。本文主要研究了政府在城市住房保障上的财政和税收支持政策，研究如何更好的发挥公共财政在保障城市中低收入人群居住中的作用，并对住房金融等辅助政策进行了分析和研究。
本文共分六部分：
第一部分提出为了保障城市中低收入人群居住，当前政府有必要在适合我国国情、公平分配的前提下，专门研究制定居住保障政策，用政策手段调控住房市场，提供财政、税收、金融等方面的细分支持政策，为构建我国的住房保障体系提供有力的支持。
第二部分分析了公民的基本住宅权，住房的准公共物品属性以及政府保障居民住房的责任，并提出住房具有商品与社会保障品的双重属性，建立和完善住房保障制度，解决城市中低收入人群的住房问题，是政府的职能与职责。
第三部分分析了政府调节住房供求的财政宏观调控手段，主要为财政收入政策与财政支出政策，并对金融政策手段及行政手段进行了简要介绍和分析。
第四部分对现阶段我国保障城市中低收入人群居住的经济适用房制度与廉租住房制度进行了概述，并对两种制度存在的问题进行了分析。
第五部分对国外住房保障制度进行了分析，并从中借鉴对我国住房保障制度改革有益的经验，通过完善住房税收调节体系以及购房、租房的住房消费财政补贴政策来保障居民住房对我国有一定启示。
第六部分对运用财政税收政策完善我国城市住房保障体系的措施进行了深入的分析，并提出了合理的建议。财政政策方面的主要建议是：在改革土地出让金制度，加强政府预算管理的基础上，对我国居民自住性住房实施住房消费补贴政策；通过发行住房彩票为廉租住房建设提供资金支持，安排财政资金、利用国家信用扶持“以租代售”，实行经济适用房租售并举政策。税收政策方面的主要建议是：对自主性住房消费实施个税抵免政策，用税收政策调节社会保障性住房建设与消费，实施对自住性住房与投资性住房的差别税收政策，清理房地产税费降低住房建设成本，从而调节住房需求，更好的保障城市中低收入人群的住房需求。并对如何完善住房金融与政府的行政控制手段等辅助政策提出了建议。
"The financial and tax policy research to safeguard the medium and low income crowd's housing in the city", the topic was selected under the big topic that safeguards the housing of the crowd of medium and low income in the city, was proposed under the background of the consummation of medium and low income crowd's housing safeguard policy, through the research of financial and the tax policy to safeguard the medium and low income crowd's housing, explicit the government' responsibility, provide the theory basis to establish and consummate the housing safeguard system.
In order to safeguard the medium and low income crowd' housing in the city, establish and consummate the housing safeguard system, the article embarks from the theory, and relate the experience, government's responsibility and duty, the policies and measures which should be implemented, has be carried on analysis and research deeply. The article has mainly studied the governmental financial and the tax policy to support the housing safeguard in the city, studied how to display the function of public finance to safeguard the medium and low income crowd's housing in the city better, did the analysis and research on the assistant policy of housing finance.
This article is divided six parts altogether:
The first part proposed in order to safeguard the medium and low income crowd' housing in the city, at the present time the government has the necessity under the premise of suiting our country national condition、the fair assignment, studies and formulates the housing safeguard policy specially, provides the support policy of public finance、tax、finance, provides the powerful support to construct the housing safeguard system in our country.
The second part has analyzed the citizen's basic housing authority, the public goods attribute of the housing and the governmental responsibility that safeguards the residential housing the. Proposed the housing has the dual attribute of commodity and social security, establishes and consummates the housing safeguard system, solves the problem of the medium and low income crowd's accommodation in the city, is governmental function and responsibility.
The third part analyzed the financial method of macroeconomic regulation and control government use to adjust the supply and demand of housing, the financial revenue policy and the financial expenditure policy are the main method, and has carried on the brief introduction to the financial policy method and the administrative method.
The fourth part carried on the outline on suitable room system and inexpensively to rent the housing system that safeguards the medium and low income crowd's housing in the city at the present stage of country, and has carried on the analysis to the existing problem of the two kinds of systems.
The fifth part has carried on the analysis to the overseas housing safeguard system, and model beneficial experience from the housing safeguard system reform of our country, perfect housing adjustment system of tax policy, as well as the housing expense finance subsidy policy to buy the room and rent the room to have the certain enlightenment to our country.
The sixth part carries on the analysis to the measure that utilized the financial and tax policy to consummate the housing safeguard system in the city of our country, and put forward the reasonable proposal. The main suggestion of financial policy aspect is: in the foundation of the reform in the income of selling land system, strengthening the governmental budget management, implements the housing expense subsidy policy to inhabitants from the living housing in our country; through the implementation of distributes the housing lottery ticket to provide the fund support for the construction of inexpensively renting housing, through the implementation of financial shift payment policy, "rents the retail" using the national credit support, develop the sale and rental of the economy and suitable room simultaneously. The main suggestion of tax policy aspect is: Arrives to an independent the housing expense implementation tax exempts the policy, using the tax policy to adjust social security housing construction and expense, implements the difference tax policy to the living housing and the investment housing, reduces the housing construction cost through the cleaning of real estate tax expense, adjusts the housing demand, in order to safeguard the medium and low income crowd's housing demand in the city better. Put forward the proposal to consummate the assistant policy that contains the housing finance and government's administrative control method.
为保障城市中低收入人群居住，建立和完善城市中低收入家庭的住房保障体系，本文从理论出发，并结合实践经验，对政府的责任和义务，应该实施的政策和措施，进行了深入的分析和研究。本文主要研究了政府在城市住房保障上的财政和税收支持政策，研究如何更好的发挥公共财政在保障城市中低收入人群居住中的作用，并对住房金融等辅助政策进行了分析和研究。
本文共分六部分：
第一部分提出为了保障城市中低收入人群居住，当前政府有必要在适合我国国情、公平分配的前提下，专门研究制定居住保障政策，用政策手段调控住房市场，提供财政、税收、金融等方面的细分支持政策，为构建我国的住房保障体系提供有力的支持。
第二部分分析了公民的基本住宅权，住房的准公共物品属性以及政府保障居民住房的责任，并提出住房具有商品与社会保障品的双重属性，建立和完善住房保障制度，解决城市中低收入人群的住房问题，是政府的职能与职责。
第三部分分析了政府调节住房供求的财政宏观调控手段，主要为财政收入政策与财政支出政策，并对金融政策手段及行政手段进行了简要介绍和分析。
第四部分对现阶段我国保障城市中低收入人群居住的经济适用房制度与廉租住房制度进行了概述，并对两种制度存在的问题进行了分析。
第五部分对国外住房保障制度进行了分析，并从中借鉴对我国住房保障制度改革有益的经验，通过完善住房税收调节体系以及购房、租房的住房消费财政补贴政策来保障居民住房对我国有一定启示。
第六部分对运用财政税收政策完善我国城市住房保障体系的措施进行了深入的分析，并提出了合理的建议。财政政策方面的主要建议是：在改革土地出让金制度，加强政府预算管理的基础上，对我国居民自住性住房实施住房消费补贴政策；通过发行住房彩票为廉租住房建设提供资金支持，安排财政资金、利用国家信用扶持“以租代售”，实行经济适用房租售并举政策。税收政策方面的主要建议是：对自主性住房消费实施个税抵免政策，用税收政策调节社会保障性住房建设与消费，实施对自住性住房与投资性住房的差别税收政策，清理房地产税费降低住房建设成本，从而调节住房需求，更好的保障城市中低收入人群的住房需求。并对如何完善住房金融与政府的行政控制手段等辅助政策提出了建议。
"The financial and tax policy research to safeguard the medium and low income crowd's housing in the city", the topic was selected under the big topic that safeguards the housing of the crowd of medium and low income in the city, was proposed under the background of the consummation of medium and low income crowd's housing safeguard policy, through the research of financial and the tax policy to safeguard the medium and low income crowd's housing, explicit the government' responsibility, provide the theory basis to establish and consummate the housing safeguard system.
In order to safeguard the medium and low income crowd' housing in the city, establish and consummate the housing safeguard system, the article embarks from the theory, and relate the experience, government's responsibility and duty, the policies and measures which should be implemented, has be carried on analysis and research deeply. The article has mainly studied the governmental financial and the tax policy to support the housing safeguard in the city, studied how to display the function of public finance to safeguard the medium and low income crowd's housing in the city better, did the analysis and research on the assistant policy of housing finance.
This article is divided six parts altogether:
The first part proposed in order to safeguard the medium and low income crowd' housing in the city, at the present time the government has the necessity under the premise of suiting our country national condition、the fair assignment, studies and formulates the housing safeguard policy specially, provides the support policy of public finance、tax、finance, provides the powerful support to construct the housing safeguard system in our country.
The second part has analyzed the citizen's basic housing authority, the public goods attribute of the housing and the governmental responsibility that safeguards the residential housing the. Proposed the housing has the dual attribute of commodity and social security, establishes and consummates the housing safeguard system, solves the problem of the medium and low income crowd's accommodation in the city, is governmental function and responsibility.
The third part analyzed the financial method of macroeconomic regulation and control government use to adjust the supply and demand of housing, the financial revenue policy and the financial expenditure policy are the main method, and has carried on the brief introduction to the financial policy method and the administrative method.
The fourth part carried on the outline on suitable room system and inexpensively to rent the housing system that safeguards the medium and low income crowd's housing in the city at the present stage of country, and has carried on the analysis to the existing problem of the two kinds of systems.
The fifth part has carried on the analysis to the overseas housing safeguard system, and model beneficial experience from the housing safeguard system reform of our country, perfect housing adjustment system of tax policy, as well as the housing expense finance subsidy policy to buy the room and rent the room to have the certain enlightenment to our country.
The sixth part carries on the analysis to the measure that utilized the financial and tax policy to consummate the housing safeguard system in the city of our country, and put forward the reasonable proposal. The main suggestion of financial policy aspect is: in the foundation of the reform in the income of selling land system, strengthening the governmental budget management, implements the housing expense subsidy policy to inhabitants from the living housing in our country; through the implementation of distributes the housing lottery ticket to provide the fund support for the construction of inexpensively renting housing, through the implementation of financial shift payment policy, "rents the retail" using the national credit support, develop the sale and rental of the economy and suitable room simultaneously. The main suggestion of tax policy aspect is: Arrives to an independent the housing expense implementation tax exempts the policy, using the tax policy to adjust social security housing construction and expense, implements the difference tax policy to the living housing and the investment housing, reduces the housing construction cost through the cleaning of real estate tax expense, adjusts the housing demand, in order to safeguard the medium and low income crowd's housing demand in the city better. Put forward the proposal to consummate the assistant policy that contains the housing finance and government's administrative control method.
引文
1 引自《北京住房建设规划(2006年—2010年)》，北京市规划委员会网站，2006年11月3日。
2 引自《上海住房建设规划(2006年一2010年)》，上海市人民政府网站，2006年10月10日。
1 引自国务院国发[1998]23号文《国务院关于进一步深化城镇住房制度改革加快住房建设的通知》。
1 引自2006年1月1日起实施的《中华人民共和国个人所得税法(修正案)》。
1．寇铁军，《财政学》，东北财经大学出版社，2002．2第四版。
2．金双华，《完善我国城镇住房社会保障制度的探讨》，《财经问题研究》，1999．4。
3．丛树海，《公共支出分析》，上海财经大学出版社，1999。
4．葛寿昌，《社会保障经济学》，上海财经大学出版社，1999。
5．马骏、郑康彬，《西方财政实践》，中国财政出版社，1997。
6．曹振良，《房地产经济学导论》，北京大学出版社，2003．6第一版。
7．曹政言、黄望平，《企业住房分配货币化政策与实践》，石油工业出版社，2001．8。
8．孟晓苏，《中国房地产业发展的理论与政策研究》，经济管理出版社，2002．3。
9．吴强，《入世中国住宅产业大趋势》，中国经济出版社，2002．2第一版。
10．厉以宁，《中国住宅市场的发展与政策分析》，中国物价出版社，1999．12。
11．成思危，《中国城镇住房制度改革：目标模式与实施难点》，民主与建设出版社，1999．10第一版。
12．李明，《社会保障与社会保障税》，中国税务出版社，2000．8第一版。
13．艾成龙，《住宅补贴效果的经济分析》，《经济研究》，1994。
14．张红，《房地产经济学》，清华大学出版社，2005．8第一版。
15．周志详，《房地产金融》，中国人民大学出版社，1994第一版。
16．郑修建，《房地产金融》，北京经济学院出版社，1993第一版。
17．马恩国，房地产经济学，中国建筑工业出版社，1995。
18．毕宝国，《土地经济学》，中国人民大学出版社，1993。
19．王克忠，《房地长经济学教程》，复旦大学出版社，1995。
20．赵尚朴，《城市土地使用制度研究》，中国城市出版社，1996。
21．王微，《住房制度改革》，中国人民大学出版社，1999。
22．财政部课题组，《财产税制国际比较》，中国财政经济出版社，1996。
23．路小平、张红，《我国房地产税制改革初探》，中国房地产金融，2002。
24．毛寿龙，《中国政府功能的经济分析》，中国广播电视出版社，1996。
25．田东海，《住房政策：国际经验借鉴和中国现实选择》，清华大学出版社，1998。
26．李蕾，《美国政府在住宅抵押市场中的作用》，《中国房地产》，1999年第11期。
27．高培勇，《“费”改“税”：经济学家如是说》，经济科学出版社，1999。
28．王雍君，《税制优化原理》，中国财政经济出版社，1995。
29．印坤华、胡彬，《论新形式下我国房地产税收的再分配作用与激励机制》，《中国房地产研究》，2000年第3期。
30．印坤华、胡彬，《关于经济适用房的探索》，《财政研究》，1999年第11期。
31．张维迎，《博弈论与信息经济学》，上海人民出版社，1996。
32. Harvey S. Rosen., 《Public finance》, Chicago, Irwin, c2005.
33. Frederic S. Mishkin., 《The economics of money, banking, and financial markets》, Addison Wesley, c2003.
2 引自《上海住房建设规划(2006年一2010年)》，上海市人民政府网站，2006年10月10日。
1 引自国务院国发[1998]23号文《国务院关于进一步深化城镇住房制度改革加快住房建设的通知》。
1 引自2006年1月1日起实施的《中华人民共和国个人所得税法(修正案)》。
1．寇铁军，《财政学》，东北财经大学出版社，2002．2第四版。
2．金双华，《完善我国城镇住房社会保障制度的探讨》，《财经问题研究》，1999．4。
3．丛树海，《公共支出分析》，上海财经大学出版社，1999。
4．葛寿昌，《社会保障经济学》，上海财经大学出版社，1999。
5．马骏、郑康彬，《西方财政实践》，中国财政出版社，1997。
6．曹振良，《房地产经济学导论》，北京大学出版社，2003．6第一版。
7．曹政言、黄望平，《企业住房分配货币化政策与实践》，石油工业出版社，2001．8。
8．孟晓苏，《中国房地产业发展的理论与政策研究》，经济管理出版社，2002．3。
9．吴强，《入世中国住宅产业大趋势》，中国经济出版社，2002．2第一版。
10．厉以宁，《中国住宅市场的发展与政策分析》，中国物价出版社，1999．12。
11．成思危，《中国城镇住房制度改革：目标模式与实施难点》，民主与建设出版社，1999．10第一版。
12．李明，《社会保障与社会保障税》，中国税务出版社，2000．8第一版。
13．艾成龙，《住宅补贴效果的经济分析》，《经济研究》，1994。
14．张红，《房地产经济学》，清华大学出版社，2005．8第一版。
15．周志详，《房地产金融》，中国人民大学出版社，1994第一版。
16．郑修建，《房地产金融》，北京经济学院出版社，1993第一版。
17．马恩国，房地产经济学，中国建筑工业出版社，1995。
18．毕宝国，《土地经济学》，中国人民大学出版社，1993。
19．王克忠，《房地长经济学教程》，复旦大学出版社，1995。
20．赵尚朴，《城市土地使用制度研究》，中国城市出版社，1996。
21．王微，《住房制度改革》，中国人民大学出版社，1999。
22．财政部课题组，《财产税制国际比较》，中国财政经济出版社，1996。
23．路小平、张红，《我国房地产税制改革初探》，中国房地产金融，2002。
24．毛寿龙，《中国政府功能的经济分析》，中国广播电视出版社，1996。
25．田东海，《住房政策：国际经验借鉴和中国现实选择》，清华大学出版社，1998。
26．李蕾，《美国政府在住宅抵押市场中的作用》，《中国房地产》，1999年第11期。
27．高培勇，《“费”改“税”：经济学家如是说》，经济科学出版社，1999。
28．王雍君，《税制优化原理》，中国财政经济出版社，1995。
29．印坤华、胡彬，《论新形式下我国房地产税收的再分配作用与激励机制》，《中国房地产研究》，2000年第3期。
30．印坤华、胡彬，《关于经济适用房的探索》，《财政研究》，1999年第11期。
31．张维迎，《博弈论与信息经济学》，上海人民出版社，1996。
32. Harvey S. Rosen., 《Public finance》, Chicago, Irwin, c2005.
33. Frederic S. Mishkin., 《The economics of money, banking, and financial markets》, Addison Wesley, c2003.