税收政策对保障性住房供给的影响分析

Impact Analysis of Tax Policy on the Supply of Affordable Housing

在我国保障性住房有效供给严重不足、政府决心加大保障性住房建设的情况下,对保障性住房供给方式以及税收政策的影响进行了分析与研究。根据住房过滤与梯度消费理论,完善性地构建了保障性住房多层次供给模型。并以这个模型作为税收政策对保障性住房作用的契入点,分析了现有的税收政策对各种保障性住房供给的影响,提出了对保障性住房供给方税收政策改革的合理化建议。

Under the situation of serious shortage of effective supply of affordable housings in China and the increase of affordable housing construction, this paper analyzed the supply modes of affordable housings and the impact of tax policy. Based on the housing filtration and gradient theory, a multi-level supply model for affordable housings was established, which functions as a connect point to analyze the impact of existing tax policies on various affordable housing supply. Some suggestions were proposed for the tax policy reform on the supply side.