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。 Housing that meets the basic human needs is the basic national rights. Because of the quasi-public nature of housing, government intervention is required. After years of hard work, China has initially established a housing security system. However, due to various reasons, the effect of policy practice is not satisfactory. Therefore, based on the analysis of the functions of fiscal and tax policies in housing security, aiming at the existing problems and deep-seated reasons, some suggestions on how to further improve the fiscal and taxation policies are put forward so as to ensure the living rights and interests of low-income groups.