Research On Promoting Of The Fiscal Policies Of Low-rent Houses' Construction

The low-rent houses is an important part of the social security system in China. It is a vital perfecting strategy of the people's livelihood. It can safeguard the fundamental rights of social members, ensure social fairness, adjust income distribution, maintain social stability and so on. The government's fiscal policies of the low-rent houses' construction and the development play a dominant role. So the designing of government fiscal policies relates to the construction of low-rent houses, the whole social stability and the establishment of the harmonious society in future. Along with the economic system reforming and the deepening of marketization, construction of low-rent houses in China has grown rapidly. However,the low-cost houses of China still exist many problems to be solved. Perfecting financial support policies of the low-rent houses' construction further, completing the low-cost houses' construction work is the pressing problem of the social concern.This paper is divided into five chapters. The first chapter, Introduction. First of all ,the chapter introduces the background of the finance-taxation policies for low-cost houses, states the research significances, and gives the concept definitions about low-cost houses' fiscal policies. Then it gives statement and analysis of the relevant researches and literature in domestic and foreign, describes the present situation and insufficient of the domestic and foreign relevant theoretical study. Finally, it briefly introduces research framework, research methods ,innovation points and deficiency. The second chapter, the fiscal policy analysis of low-rent houses' construction. Firstly ,this chapter analyzes the characteristic of the low-rent houses, and uses the market failure theory, Keynes theory of state intervention, public goods theory, social welfare theory, housing filtration theory and the social exclusion theory, in order to giving a theoretical analysis about the fiscal policies of the low-rent houses' construction. At last it illustrates the functions and significances of carrying out the fiscal policies of the low-rent houses' construction.It points out the necessity of financial supports. Chapter 3, the main problems of carrying out the fiscal policies of the low-rent houses' construction .In the begining ,it analyzes the the effect of low-rent houses' construction in China, points out the problems about the fiscal policies of the low-rent houses' construction in China ,from the low-cost fiscal policy present situation of our country. For example ,the insufficience of the fiscal expenditure , the narrow safeguard limits, the difficult operation of fiscal policy, etc. Chapter four . Foreign financial support for fiscal policies of low-rent houses' construction. This chapter presents typical fiscal policies of low-rent houses' construction in the developed and developing countries ,draws experience and learns lessons. Chapter 5 The suggestions of perfecting our country's fiscal policies of the low-rent houses' construction. This chapter raises many useful suggestions on the basis of above sections. For example ,increasing the financial strength of fiscal policies of the low-rent houses' construction, broadening capital supply channels, expanding the safeguard limits, establishing a rational financial subsidies mode and so on.