支持廉租房建设的财税政策选择

"十二五"期间,继续加强廉租房建设、解决低收入者的住房问题依然是摆在各级政府面前的一个重要的经济问题和社会政治问题。财政税收政策作为一种灵活、有效和重要的政策措施,其政策设计和有效运转,对廉租房建设有着重要作用。本文从理论上阐述了政府介入廉租房领域的必要性和合理性,明确了支持廉租房建设可采取的财税政策工具。对我国现阶段廉租房建设面临的诸如地方政府缺乏积极性、廉租房建设资金不足、廉租房供求矛盾突出以及廉租房分配效率低下等困境进行了系统分析。在此基础上,有针对性地提出了进一步支持廉租房建设的财税策略选择。

The Options of Fiscal and Tax Policies for Low-rent Housing Construction

During the"12th Five Plan"period,continuously strengthening the construction of low-rent housing to solve the housing problem of low income groups is still an important social economic and political issue to be tackled by all the levels of Chinese governments.As the fiscal and tax policy is flexible,effective and important,the proper design and effective operation of the policy will play an important role in the construction of low-rent housing.This paper explains the necessity and rationality of the intervening of the government into the field of low-rent housing and manifests the optional tools of fiscal and tax policy for the construction of low-rent housing.At the same time,this paper systematically analyzes the problems currently existing in the construction of low-rent housing,such as the lacking of passion of the local governments,the inadequacy of the funds for construction,the standing-out of contravention in supply and demand as well as the inefficiency in the allocating of the low-rent housing.Based on the previous analyzing,the fiscal and tax strategy options are put forward accordingly to support the construction of low-rent housing.