The Research On The Finance And Taxation Policies Of Public Rental Housing

Housing Guarantee System first began in Western countries since the early 1900 s, driven by industrialization and urbanization in the development process, Western countries gradually abandoned housing fully market-oriented system, in addition to finance, taxation, land, finance and other public policy adjustment in the housing market, generally implemented Public Housing as the main Housing Guarantee System. Learning from the experience of Western countries, the Chinese government gradually established a Housing Guarantee System including housing fund, affordable housing, low-rent housing, public rental housing system in the implementation the housing system reform. Among them, the public rental housing for its wide application development potential advantages attracted more and more attention. Construction of public rental housing system in China has just started, but its implementation result is still a wide gap between results and expectations. Based on the government intervention in the housing system related theory, and the current status of public rental fiscal policies of China, this paper analyzes the existing problems and use the experience and practices of foreign public housing and taxation policies for reference in order to bring some inspiration to the establishment and improvement of China ’s Housing Guarantee System. Then, this paper proposes a number of policy recommendations for further improvement of public rental housing tax support system in order to protect low-income people living in cities so as to promote the development of a harmonious and health society.