论文部分内容阅读
2007年以来,我国住房保障体系建设取得了突破性进展,公租房则是近期住房保障制度的重要创新。随着房地产税改革步伐的加快,新的房地产税制必将对公租房的建设和运营形成制度约束。本文在厘清公租房属性和制度要点的基础上,分析现行房地产税制对公租房建设和运营的制度约束,对最近上海和重庆的房产税试点改革进行评述,讨论房地产税改革取向并提出支持公租房制度的建议。
Since 2007, a breakthrough has been made in the construction of China’s housing security system. Public rental housing is an important innovation in the recent housing security system. With the accelerating pace of real estate tax reform, the new real estate tax system will bound to form a system of public rental housing construction and operation. On the basis of clarifying the main points of public rental property and system, this article analyzes the system constraints of the current real estate tax system on the construction and operation of public rental housing, reviews the recent reform of property tax in Shanghai and Chongqing, discusses the reform of real estate tax and proposes to support public rental System recommendations.