The Study On Urban Medium And Low Income Groups' Housing Guarantee System From Finance And Tax Policy

Housing is the basic human survival demand. Protecting and improving people's living condition is an important aspect of the realization of basic human rights. Facing to the historical responsibility, which is to build a socialistic and harmonious society, the Party and the government are going to pay much more attention to solve the housing problems which are tightly related to the immediate interests of the broad masses. The research on medium and low earning family housing problem presents scientific development view,"five overall plans"and"The Three Represents".In order to safeguard the medium and low income group's housing in the city, consummate the urban housing guarantee system, the article embarks from the theory, not only studied the current enforcement of China's present housing guarantee system, analyzed the problems occurred during the enforcement of China's housing guarantee system, but also analyzed and used the experience of the leading developed countries. Then this article has given some policy-related recommendations which mainly from public finance and tax policy to improve our country's housing guarantee system. In addition, also did the analysis and research on the assistant policy.The body of this article is divided four parts altogether: The first part has analyzed the meaning of the medium and low income group and housing guarantee, the attribute of the finance and tax policy to housing guarantee. The second part analyzed on the finance and tax policy of the housing guarantee system. The third part analyzed the housing guarantee system of the main foreign country, and tried to find the useful experience. The fourth part carries on the analysis to the measure that utilized the financial and tax policy to consummate the housing guarantee system in the city of our country, and put forward the reasonable proposal, and also, put forward the proposal to consummate the assistant policy that contains the housing finance and government's administrative control method.