Research On Individual Housing Property Tax To Expand The Supply Of Affordable Housing

Construction of affordable housing primarily to the housing needs of low-income groupsin the city. It provides a solution to expand the supply of affordable housing ideas thatindividual housing property tax pilot reform to provide individual housing property taxrevenue as the construction of affordable housing projects in Chongqing and Shanghai in2011. Therefore, it is of great significance of individual housing property tax pilot to expandthe supply of affordable housing. Therefore, the study of individual housing property tax pilotto expand the supply of affordable housing is important.First, this paper discusses the connotation and features of current property tax system,summarizes the content of individual housing property tax reform pilot cities and theconstruction of affordable housing, points out that China there is a lower proportion ofproperty tax revenue, lack of supply of affordable housing and the problem of regionalimbalance.Then, this paper theoretically proved individual housing property tax revenue for theconstruction of affordable housing can improve the initiative of local government to constructaffordable housing initiative, to expand the supply of affordable housing, based on the landefficiency perspective to build local government revenue function of the construction ofaffordable housing.Furthermore, individual housing property tax pilot policy in Chongqing and Shanghaiconfirms the expanding of the current individual housing property tax pilot to the supply ofaffordable housing empirically, pointing out that adhere to the principle of individual housingpilot property tax revenue for the construction of affordable housing can effectively expandthe supply of affordable housing.Finally, this paper proposes that improving the system of property tax reform, adheringto the principles of the individual housing property tax pilot income as the construction ofaffordable housing, expanding the scope of individual housing property tax pilot.