The Study On Financial And Tax Policy Of Urban Housing Security In China

Housing has become a necessity for living in modern society. The protection and improvement of living conditions is an important manifestation of realization of human rights. At present, rapid urbanization is leading to the expansion of demand for housing in China. so the problem of urban housing is increasingly serious. Housing security system is a social security system which government implemented in order to protect the living equity of the low-middle income. In China, the construction of housing security system is just beginning. The housing provident fund system, affordable-house system, low-rent housing system and public rental housing system have played an important role in solving housing difficulties of the urban low-middle income in China, but there is still a wide gap between results and objectives. As a major issue affecting people's livelihood. the Chinese government and all parties attach great importance to housing security, and in which financial and tax policy has played a very important role. The study on financial and tax policy of urban housing security system will clear roles and responsibilities of government in housing security, provide necessary theoretical and policy basis on establish and improve housing security system in China.In order to safeguard the urban middle and low income's housing and improve the urban housing security system, the paper embarks from the theory, not only studied the current situation of present financial and tax policy of urban housing security system in China. analyzed the problems in the implementation process of urban housing security, but also learned from foreign experience and practices of financial and tax policies of housing security, which provided positive and valuable enlightenment on the establishment and improvement of our housing security system. On this basis, the paper proposed some policy-related recommendations which mainly from finance and tax policies to further improve urban housing security system, and analyzed relevant supporting policies, in the hope that fiscal policies can play better regulatory role in protecting urban middle and low income's housing, then society will develop harmoniously and healthily.The body of this paper is divided into four parts:The first part has defined the meaning of housing security system, discussed the necessity financial and tax policy involved in the field of housing, analyzed a series of financial and tax means government use to adjust the supply and demand of housing. Clear the responsibility of government to solve the housing problem can provide a theoretical basis for the study. The second part introduced the development and evolution of urban housing security system in China, analyzed the status of urban housing security system in China, and studied the main problems in financial and tax policies of housing security in China.The third part analyzed the financial and tax policies of housing security system in the main foreign country, indicating that housing security is the problem all countries have to face. This part summarized and analyzed the successful experience of United States. Singapore and the United Kingdom in this regard. trying to find a solution to housing problem in China.The fourth part discussed the target and model of urban housing security system in China firstly, then carried on the analysis to the measure that utilized the financial and tax policy to consummate the housing security system in the city of our country, and also put forward the proposal to consummate the assistant policy that contains the housing finance and government's administrative control method, in the hope that urban housing system in China will be established and improved to better address the housing problems of low-middle income. The main recommendations in fiscal policy are:funds of housing support should be raised and improved by the issuance of bonds and lottery; the financial subsidies should be improved by changing the existing unjustified subsidies and designing housing subsidies of sustainable development; the land transfer system should be reformed and improved by specifying the right of distribution and usage, and establishment of a land leasing incentives for housing security. The main recommendations in tax policy are:low-middle income that purchase house should enjoy more tax incentives; the tax items of high-end housing should be added in the excise tax; property tax should be imposed.