新型城镇化进程中公共住房制度及其财税政策匹配  

Public Housing System in the Process of New Urbanization and the Finance and Taxation Policy Matching

作　　者：温来成[1] 张偲[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《改革》2013年第9期48-56,共9页Reform

基　　金：国家社会科学基金重点项目"中国特色公共支出理论与政策创新研究"(批准号:11AZD045);教育部人文社会科学研究规划基金项目"地方政府投融资公私合作的监管机制创新研究"(批准号:13YJA630101);北京市哲学社会科学基金项目"北京市公共服务公私合作的价格监管机制创新研究"(批准号:13JGB016)

摘　　要：在城镇化发展战略中,政府对城镇房地产业的性质认识、界定经历了一个曲折的过程,在一定程度上忽略了房地产业的公共性。现阶段,应明确我国公共住房在国家经济社会发展中的战略地位,建立与公共住房制度相配套的住房公共政策体系,增强公共住房政策执行力,整合公共住房种类,充分发挥公共住房政策的社会功能。我国公共住房及其财税政策目标,应与现阶段经济社会发展水平相适应。应建立第三方独立机构核查机制,提高公共住房政策执行力度,建立公共住房制度和政策效果评价体系。In the urban development strategy, the governments＇ knowledge of understanding and confirming the nature of urban real estate industry has experienced a tortuous process, and ignores the public nature of the real estate industry to some extent. At this stage, we should be clear about the strategic position of China＇s public housing in the national economic and social development, establish housing public policy system in accordance with the public housing system, enhance the public housing policy enforcement, integrate public housing types, and give full play to the social function of public housing policy. China＇s public housing and its finance and taxation policy objectives, should be in line with the current economic and social development level. We should establish the independent third party agency verification mechanism, improve public housing policy enforcement, and construct an evaluation system of public housing system and policy effect.

关 键 词：公共住房制度改革 财税政策 财税改革 

分 类 号：F299.2[经济管理—国民经济]