优化我国住房保障体系的财税政策探讨  

A Probe into the Fiscal Policy of Optimizing China's Housing Security System

作　　者：程伟[1] 席卫群[1] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2013年第3期44-51,共8页Contemporary Finance and Economics

基　　金：国家社科基金项目"建立扩大居民消费需求长效机制的税收政策研究"(11BJY126)

摘　　要：满足人基本生活需要的住房是国民的基本权利。由于住房所具有的准公共品性质,需要政府干预。经过多年努力,我国初步建立了住房保障体系。但由于各种原因,政策实践的效果不尽如人意。为此,在分析住房保障中财税政策所具有功能的基础上,针对当前所存在的问题及深层次原因,提出了进一步完善财税政策的建议,以冀切实保障低收入群体的居住权益。One of the basic rights of the citizens is to have the housing which can meet their ba- sic living needs. Because housing has the nature of quasi-public goods, it needs the intervention from the governments. After years of efforts, China has initially established a housing security system. Due to various reasons, however, the efficiency of the policy practice is not satisfactory. For this reason, on the basis of the analysis of fiscal policy functions in the housing security, this paper studies the existing problems and the deep-seated reasons and puts forward some recommendations to further im- prove the fiscal and taxation policies, hoping to earnestly safeguard the living rights of the low-in- come groups.

关 键 词：住房保障体系 低收入群体 财税政策 居住权益 

分 类 号：F812.42[经济管理—财政学]