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2007年以来,国务院和相关部委陆续出台了一系列解决城市低收入家庭住房困难的政策措施,财政部、国家税务总局也先后制定实施了《关于廉租住房经济适用住房和住房租赁有关税收政策的通知》[财税(2008)24号,以下简称“24号文”],《关于城市和国有工矿棚户区改造项目有关税收优惠政策的通知》[财税(2008)42号,以下简称“42号文”]和《关于支持公共租赁住房建设和运营有关税收优惠政策的通知》[财税(2010)88号,以下简称“88号文”]等
Since 2007, the State Council and relevant ministries and commissions have issued a series of policies and measures to solve the housing difficulties of urban low-income families. The Ministry of Finance and the State Administration of Taxation have also formulated and implemented the Tax Policies on Affordable Housing and Housing Leasing for Low-rent Housing Notice No. [Cai Shui (2008) No.24, hereinafter referred to as Circular No.26, Circular on Tax Preferential Policies for Renovation Project of Urban and State-owned Industrial and Mining Shed Areas [Cai Shui (2008) No. 42, hereinafter referred to as " Circular 42 and Notice on Preferential Tax Policies for Supporting the Construction and Operation of Public Rental Housing (Cai Shui (2010) No.88, hereinafter referred to as Circular No. 88, etc.]