完善城镇居民住房保障制度的财税途径  

Financial Means in Perfecting China′s Housing Security System for Urban Residents

作　　者：匡萍[1] 

机构地区：[1]聊城大学商学院,山东聊城252059

出　　处：《商业研究》2009年第12期178-181,共4页Commercial Research

基　　金：国家社会科学基金项目<新中国社会保障制度发展史(1949-2006)>阶段性成果;项目编号:07BJL039;聊城大学青年项目<府际关系变迁与财政分权>科研基金资助;项目编号:Y0702016

摘　　要：住房保障制度是目前世界各国普遍采用的一项公共政策。这一制度实施的目的在于保障社会成员的基本人权(生存权、居住权等)、维护社会稳定、促进社会公平。然而在住房市场化、商品化的今天,由于房地产市场价格不断上涨,城镇居民实际支付能力与适宜的住房标准价格之间存在着巨大的差距。为稳定社会秩序,缩小贫富差距,体现社会公平,政府可以通过一系列的财税政策安排以解决城镇居民的基本住房问题。As a public policy, housing security system is widely adopted around the world, whose purpose is to protect the basic human rights （ right to life, the right of abode, etc. ） , maintain social stability, and promote social equity. However, because of the rising prices in the real estate market, there is a huge gap between the urban residents＇ payable ablity and the appropriate standard price of house. To stabilize the social order, narrow the gap between the rich and the poor, and embody the social equity, the government may arrange a series of fiscal and taxation policies to solve the basic housing problem of urban residents.

关 键 词：住房保障 住房公积金 经济适用房 

分 类 号：F273.2[经济管理—企业管理]