廉租房的税收政策优化

【作者】 张莉；

【导师】 许琳；

【作者基本信息】 西北大学 ， 公共管理， 2009， 硕士

【摘要】 满足全体人民的住宅需求是我们国家的基本国策,住房保障问题一直是我国社会保障工作的重中之中,为了保障每个公民都享有最基本的居住权利,为了维护社会稳定,保证社会的和谐发展,我国采取了一系列措施调整住房保障供应体系,特别是建立了以最低收入家庭为保障对象的廉租住房保障制度。但这一制度自1998年开始提出以来,到2002年,35个大中型城市中只有不到一半有了实施方案。2006年,建设部通过媒体通报了未建立廉租房保障制度的70个大中城市,可见其发展不尽如人意。制约廉租房保障制度进一步发展的因素很多,本文首先运用系统分析法介绍了廉租房保障制度的发展历程和在我国住房保障制度中的重要地位,其次运用经济学、公共政策学、社会保障学和税政学的相关理论对廉租住房保障制度的现状和存在问题进行了分析研究,特别结合西安市廉租房发展现状,最后提出了要解决好我国廉租房制度中的存在的政府职能缺失、建设资金不足、房源不足、税收优化不够的问题,一方面要借鉴国外的公共住房税收政策的成功经验,另一方面从我国情出发,可以从税收政策优化角度出发,建议有机的结合政府、资金、房源和税收这四个因素,通过政府改革廉租房建设供给方式,由政府单一建设供给,发展为以政府为主导其他实体参与的合作建房模式(BOT建设模式),首次提出了税式支出是配合廉租房BOT模式的最佳税收优化方式,有助于吸引民间资本,鼓励房地产开发商建设廉租房,提供充足的廉租房房源。2008年的两会上,廉租住房保障首次写入政府工作报告,体现了政府对民生的关注和对民意的尊重。同时,这也表明:我国的住房保障制度已经有了重大调整,廉租住房将逐渐成为住房保障的主角。因此本文契合此次廉租房保障制度的又一次飞跃,从税收优化角度提出自己的研究建议,希望能推动我国廉租房保障制度税收体系方面的理论研究,为政府制定相关政策提供参考。更多还原

【Abstract】 To meet the housing needs of all the people is the basic national policy in our country and the housing security issue has been always among the heavy in the work of China’s social security. In order to protect the most basic housing right of every citizen, maintain social stability and ensure social harmonious development, China adopted a series of measures to adjust the supply of housing security system, particularly the establishment of the low-rent housing security system which aimed at protecting the lowest-income families.However, until 2002 among 35 large and medium cities, there had been only less than half of them which has carried out implementation plan since the low-rent housing security system was proposed in 1998. In 2006, the Ministry of Construction notified 70 large and medium cities which did not establish low-rent housing guarantee system through the media. Its development is not satisfied, there are many factors that restrict the further development of the system, this paper describes the process of development of the low-rent housing system and that it takes an important place in China’s housing security system by using the analysis method, then analysis the current situation and existing problems of the low-rent housing guarantee system by the use of economics, public policy school , social security, and science-related tax policy theory ,particularly combine the status quo of low-cost housing development in Xi’an. At last the paper also raises the problem of the lack of government functions, insufficient construction funds, inadequate availability, and insufficient tax optimization. On the one hand, we should draw lessons from successful experience of foreign public housing policy; on the other hand, from the national conditions. We can see from the perspective of optimal tax policy and recommend an organic combination of four factors, which are government, funding, availability, and tax. Then we can develop the single supply of government construction to the government-led cooperative housing model involved in other entities (BOT-building mode) in the way of reforming the supply of low-rent housing construction methods by government. At the same time, some supports should be given to the corresponding tax expenditure. The goal is to expand the financing channels, replenish the existing housing, promote the improvement of low-rent housing security system, group into a multi-layered and complex-type control system, ultimately support low-cost housing development.In the two sessions in 2008, the low-rent housing guarantee was wrote into the government work report in the first time, which reflecting the government’s attention to people’s livelihood and public respect. At the same time, it also shows that: China’s housing security system has made a major adjustment; low-cost housing will gradually become the main character. Therefore, this article is accordance with the latest development of the low-rent housing security system. I pose my own research proposals to provide reference of formulate relevant policies to the government, hoping to promote the theoretical research of China’s low-rent housing system.更多还原