Perfecting The Financial And Tax Policy Research Of The Affordable Housing Construction Of Our Country

With the accelerating urbanization, together with our country real estate marketdevelopment abnormalities, resulting in China’s urban residents of the housing problem hasbecome increasingly prominent," Dwelling Narrowness, ants, naked marriage, the grouprented, spells room" the hot words continue to prevail, although the government has issued alot of security housing finance policy, also introduced including construction affordablehousing, low-cost housing, public rental housing two limit the room, including a series ofmeasures, but due to the affordable housing construction in terms of the formation of toomuch debt, resulting in China’s housing security change very limited. The housing problem isstill a focus of social attention.In this paper, in order to perfect our country’s affordable housing construction of thetaxation policy for topic selection, studied our country current support for affordable housingconstruction tax policy current situation, analysis of the fiscal and taxation policy in supportof affordable housing construction on the existing problems and causes, and on this basis,from the United States, France,Singapore and Japan government in support of affordablehousing construction experience, combined with China’s actual national condition, pointed outour country tax policy support for affordable housing construction in the three direction key.The first is in fiscal policy, is to increase finance to affordable housing constructioninvestment, two is to enlarge the financial policy support to affordable housing constructionefficiency, three is the innovation of financial support for affordable housing constructionway, four is the perfect active fiscal policy in the affordable housing construction in terms ofsystem frame, five is added affordable housing built after the operation of means of financialsupport; Followed by the tax policy, the tax is a tax concessions and relief policy, stimulateinvestment in affordable housing construction enthusiasm, two is part of tax reform andinnovation, increase finance income, increase finance to affordable housing constructionfinancial support; The final is in related financial supporting measures, one is theestablishment of China’s housing finance market system, two is to establish housing providentfund investment management company, three is the establishment of housing savings. Thethree aspects of the policy function, support our affordable housing construction, to promotethe harmonious development of society.