With the speeding up of the new-type urbanization process,highlighting some problems of migrant workers and new employments,Chinese urban housing guarantee problem increasingly prominent.In order to ensure the urban low and middle income earners residency,our country established to economical and suitable housing,public-rent housing(include low-rent housing),two-limit housing as the main body of a multi-level housing security system and related financial and taxation policy.But because of the housing security system management is not standard,low operation e:fficiency,and the implementation of relevant fiscal and taxation policy does not reach the designated position,low service efficiency of funds,lead to not adapt to the development of the new-type urbanization in China.In order to promote new-type urbanization strategy was deepened,alleviate the pressure on Chinese urban housing security,need for the macroscopic policy of urban housing,especially the financial and taxation policies for all-round consideration and further perfect.The paper detailed elaborated the present situation of the financial and taxation policy of our country ubran housing guarantee under the background of the new-type urbanization,analyzed the realistic problems,learned from the precious experience of the United States,Germany,Japan and Singapore in the protection of housing guarantee system and financial and taxation policy.Finally,based on Chinese new-type urbanization,in order to perfect the financial and taxation policy of our country urban housing guarantee,makes a deep thinking and puts forward suggestions. |