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日本政府为了改善国民住房条件,使日本尽早迈入“生活大国”行列,除了设立住宅金融公库等一系列金融机构,为国民购买住宅发放低息贷款外,在税收上也采取了一些优惠的措施。比如,日本的“促进取得住宅税收制度”中规定,纳税人在为居住而新建住宅,取得建造后已使用或未使用的居住用房屋,或增建、改造自己正在居住的房屋(需要满足一定的条件)时,可以自居住之年起,在六年内享受从所得税额中进行一定数量的“住宅取得特别扣除”的待遇。
In order to improve the housing conditions of the country and make Japan enter the ranks of the “big living country” as soon as possible, the Japanese government has also taken some favorable tax measures in addition to setting up a series of financial institutions such as the residential finance public library and issuing low-interest loans to citizens for purchasing houses. Measures. For example, Japan’s “System for Promoting the Acquisition of Residential Taxes” stipulates that when a taxpayer creates a new house for residence, obtains or renovates the existing or non-used house for housing or constructs or renovates the house in which he / she is living ), It is possible to enjoy a certain amount of “special deduction of residence” from the amount of income tax within six years from the year of residence.