A Finance Policy Research Into China’s Urban Indemnificatory Housing System

Habitation is an issue of all human society. The domicile with guaranteed quality not only concerns the human survival but also is the manifestation of the dignity. The research on the housing in relation to the livelihood is an important component of social security in the theory of China’s socialist market economy as well as a vital basis of guiding housing system reform practice which enjoys a crucial theoretical and practical significance.The responsibility of the government for housing security system shall be explicit through studying the fiscal and tax policy of the government housing security system which provides the theoretical basis for the sake of establishing and improving China’s housing guarantee system. In order to realize the goal of living in habitat, establishing common prosperity, the harmonious society and establishing and perfecting the urban low-income family housing guarantee system set up by the central authorities. This paper mainly analyzes and studies the duties and obligations of government for the housing security system, how to perfect the corresponding fiscal and tax policy and how the public finance plays a better role in the ensuring the realization of low-income people residency.This dissertation is mainly as follows:The first part is the preface:this study theme is raised by the research background which explains the significance of the study and puts forward the possible novelty of this dissertation upon reviewing the domestic and abroad research dynamic, then went on to explain the thinking and writing structure and research method of this thinking and writing structure and research method of this dissertation, and finally proposes the shortcomings.The second part is the necessity of fiscal and taxation policies for the government implementing city affordable housing system. In the first place, analyze during the urbanization process, owing to the dual nature of living and investment of the housing, as well as the difficult access to the housing for a number of low-income groups, and suppressing the speculative investment and economic foam of housing, establishing and improving the housing guarantee system (low-cost housing and public Rental Housing system), solving the housing difficulties for low-income groups in the city is the function, duties and responsibilities of the government. To achieve this goal, it is necessary to provide a supporting policy in terms of finance and revenue, besides, analyze the mechanism of action of fiscal and taxation policies in the implementation of the government of the affordable housing system.The third part is the review of the urban affordable housing fiscal and tax supporting policy. Frist of all, since housing system reform in1998comes on a stage, the fiscal and tax policies of the affordable housing (low-rent housing, economically affordable housing and public Rental Housing system) appear on after another, secondly, analyze practical effect, the cause and the reasons of the policies.The fourth part is the existing condition analysis in the urban affordable housing fiscal and tax supporting policies. Firstly, introduce the urban affordable housing assumption (low-rent housing, economically affordable housing and public Rental Housing system) and fiscal and tax supporting policies, then, focus on the analysis of the current implementation effect and the existing problems and further study the behind causes of these problems.The fifth part is the suggestions for perfecting our country city affordable housing fiscal and tax supporting policy on the basis of analysis hereinabove put forward the proposals for perfecting our city affordable housing fiscal and tax supporting policies with drawing lessons from the fiscal and tax supporting policies of the domestic and foreign housing security system. First and foremost, introduce the fiscal and tax supporting policies of housing security system of the main developed countries and developing countries and analyze the pros and cons of the policies implemented, then, analyze the advantages and disadvantages of the finance and tax supporting policies of the affordable housing system of the Chongqing city, and draw useful references.