Study On Housing Security Of Middle And Low-income Groups In Urban Area From Fiscal Perspective

Housing is the necessary condition to human survival. As our population base is large and the scale of middle and low-income groups is huge, the housing problem is becoming more and more serious. Establishing housing security system and developing effective housing policy by the government, not only affected the housing reform process, but also related to social stability. Establishing and improving urban housing guarantee system, is one of the goals of deepening urban housing system reform, which is also an important embodiment of central spirit, including people-oriented and making people's life more dignity. It is in reality effective ways of meeting the housing demand of middle and low-income groups, relieving urban living pressure, ensuring social stability and maintaining fairness and justice.This thesis mainly makes researches on how to promote the construction and development of housing safeguard from finance perspective. Fiscal policy is different from other policy and it basically stands in the political and economic position, bases on macro level control, so as to achieve certain policy goals. So during the application of fiscal policy to construct affordable housing in our country, the means such as the national budget, taxation, financing, financial subsidies, financial supervision should be used to control.To perfect the low-income housing guarantee system, this paper, based on the theory of finance professionals and combining with actual research perspectives in low-income housing problem, analyzes the defects of current housing policy and learns the experiences of typical countries and regions to advance the way of fiscal countermeasures for perfecting the urban housing guarantee system to make it a problem of the society more extensive concern of the government, also inspire the government, to play a good role of fiscal policy regulation.The thesis is divided into five parts:The first part of the thesis starts from the background of the research, then introduces the housing security problem, and also expounds the significance of housing security research in theory and practice, the research status, frame structure, research methods, innovation and insufficiency.The second part explores the theory of housing security problem, including the theoretical basis of the housing security problem, the definition of the middle and low-income groups, the connotation, the main content and the general features of the housing security system.The third part summarizes the implementation of housing security policy of middle and low income groups in our country, focusing on the development of housing guarantee system, the status quo and existing problems.The fourth part analyzes the successful experience of housing security practice of typical countries and regions such as the UK, Singapore and Hong Kong and learns from them to get enlightenments.The fifth part is the key of the whole thesis. Through thorough research, the way of fiscal countermeasures for perfecting the urban housing guarantee system is put forward to solve the housing problem better by using the fiscal policy. For increasing the government investment of housing security, financing channels should be enlarged, special fund for Treasury bond can be set up and the form of housing subsidies can be improved. In tax policy, feasibility proposal is put forward. The paper provides a preferential tax cuts, simplified taxes and merge minus tax fee, not only to increase the fiscal revenue, and also to adjust the housing consumption structure. For clarifying the liability of government at all levels, the paper expounds from two aspects:clearing the management right between the central and local government and defining the property ownership reasonably. Supervision mechanism is necessary supplement for establishing canonical housing guarantee system and supervision objects mainly include the target applications, guarantee fund and developers. Land transferring fees is also a key of reform. It is provided in the paper that land transferring fees should be brought into financial budget and earmarked for its special purpose only and the collection system of yearly rental of land should be established. The sandwich layer, namely the middle and low income groups, need to be concerned.To meet the needs of housing of sandwich layer, diverse supply ways, such as secondhand house, public rental housing and affordable housing of common property can be tried and developed. The management of the housing fund is also researched. Aiming at the problems of housing fund, some solutions, such as enlarging coverage area, inclining policy to the low-income persons, avoiding being a tax shelter, perfecting the supervision system of housing fund, are given.