Research On The Fiscal And Taxation Policy For Promoting The Development Of Public Rental Housing

Housing problems are not only the important livelihood issues, but also the healthydevelopment of national economy, social harmony and stability of the social problems.In order to solve the housing problem and achieve the goal of the “Housing”. TheGovernment continues to strengthen the housing security and provides the low-renthousing and affordable housing as the main way of solving the housing problems. Thistype of housing security improved the housing conditions of low-income families.However, with the rapid progress of urbanization, the fast rising price of housing, thelake of small units supply, narrow coverage of low-rent housing and somedisadvantages in affordable housing. The problem that a large number of newemployment, rural migrant workers and other middle-class incomes are unable to buy orlease housing from the market is serious. In order to meet the housing needs of thesepeople and promote social harmony and stability, the government vigorously developspublic rental housing. The fiscal and tax policy have the effect of guiding and inspiringwhich play a crucial role in large-scale construction of public rental housing.Therefore,it is particularly important to research the fiscal and tax policy which promote the publicrental housing.The research from the beginning of the fiscal and tax policy which have beencarried out in public rental housing, analyze the current fiscal and tax policy problemswhich are existing in the process of the development of public rental housing. Afteranalyzed the method and summarized the experience of the major developed countries,put forward some advice to improve of the fiscal and tax policy which can be carriedout in public rental housing. It has a positive significance in building and improving ourhousing security system.The text is divided into six parts:Part I: Introduction. Including the background and significance of research, thesummary of foreign and domestic research, the content and methods of research, theinnovations and shortcomings.Part II: The connotation of public rental housing and the relevant theories.Including the concept and feature of public rental housing and expounded the theoreticalbasis of the fiscal and tax policy to promote the development of public rental housing.Part III: Analyzing the fiscal and tax policy which have been carried out in thepublic rental housing of our county. with the view of the financial subsidies, issuing bonds, housing fund and land supply analyzed the fiscal policy which have been carriedout in the public rental housing of our county and view of the different people analyzedthe tax policy which have been carried out in the public rental housing of ourcounty.And then pointed out that there are problems on the fiscal and tax policy whichhad been carried out in the public rental housing of our county. Such as the shortage onthe finical input, financial subsidies unreasonable and lack of incentive effect ofpreferential tax policies.Part IV: Analyzing the fiscal and tax policy of United States, Germany, Japan,Singapore which have been carried out in public rental housing. Draw on China’srevelation.Part V: Based on the analyzing the fiscal and tax policy of foreign country whichhas been carried out in public rental housing and focused on the problems on the fiscaland tax police which has been carried out in our public rental housing. Put forwardsome advice to improve of the fiscal and tax policy which can be carried out in publicrental housing. Such as increase the fiscal input, based on the stage that is thedevelopment of public rental housing to choose the appropriate financial subsidies,Strengthen the supervision and risk control of bonds etc.Part VI: Conclusion. In sum the full text and pointed out the main conclusions andweaknesses of the text.