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近年来,随着中国城市化进程加快,为了进一步建立健全现代化城市功能,政府为加快城市棚户区改造的进程。“棚户区改造安置”一方面促使更多困难群众的住房条件得到改善,为全面建成小康社会做出了巨大贡献。另一方面,这一工程增加区域的经济水平以及消费需求,加快相关产业的发展。政府通过出台并且实施了一系列棚户区改造安置住房的有关税收优惠政策,可以加速相关规划、项目和工程的效果呈现,减轻民生压力。本论文通过阐述新建改造安置住房可以享受的免税优惠,旧房源成为改造安置房源可以获得的免税鼓励以及个人购买改造安置房的相关低税率优惠,以供广大研究人员参考。
In recent years, with the acceleration of urbanization in China, in order to further establish and improve the modern urban functions, the government has speeded up the process of urban shantytowns rebuilding. “Shantytowns reconstruction and resettlement ” on the one hand to promote housing conditions for more difficult people have been improved, to make a comprehensive contribution to building a moderately prosperous society. On the other hand, this project will increase the economic level of the region and consumer demand and speed up the development of related industries. The government introduced and implemented a series of relevant tax preferential policies to rehabilitate and resettle housing in shantytowns to speed up the effectiveness of relevant planning, projects and projects and alleviate the pressure on people’s livelihood. This essay expounds the tax-free concessions that the newly-constructed and rehabilitated housing can enjoy, the tax exemption encouragement that the old housing becomes the rehabilitated resettlement housing and the relevant low-tax concession for the individual to purchase and rehabilitate the resettlement housing for the reference of the majority of researchers.