为加快培育和发展住房租赁市场,广州、南京、杭州、郑州等城市率先实践公租房货币化保障,设计了相应的公租房货币化补贴方式。本文通过考察当前我国公租房货币化补贴方式,发现当前多数城市实行的分档差异化模式存在一些问题。因此,本文以当前公租房贷币化补贴方式中的问题为逻辑起点,运用负所得税原理重构公租房货币化补贴模型,以郑州市为例进行实证分析,发现重构后的模型更公平,更有效,更客观。 In order to speed up the cultivation and development of the housing rental market, cities such as Guangzhou, Nanjing, Hangzhou and Zhengzhou take the lead in practicing the monetization of public rental housing and designed the corresponding monetization subsidies for public rental housing. This paper examines the current monetization of public rental subsidies in our country and finds that there are some problems in the current sub-file differentiation model in most cities. Therefore, in this paper, the current public rental mortgage subsidies as a logical starting point for the problem, the use of negative income tax principle to reconstruct the public rental monetization subsidy model to Zhengzhou as an example for empirical analysis and found that the model after reconstruction is more fair, More effective and objective.