基于特别税的一线城市保障性住房新型融资模式

New Affordable Housing Financing Method Based on Special Tax in First-tier Cities

住房问题是重要的民生问题,为保证公民的基本居住权,我国政府大力发展保障性住房事业。然而,近年来房价高涨,现有的保障性住房建设资金匮乏等一系列因素,中低收入阶层的住房困难难以得到解决。论文以我国一线城市商品房与保障性住房的相关事实情况为背景,探讨了基于特别税的保障性住房融资新模式,试图为一线城市的保障性住房建设构建一种兼具商品房市场调控功能的新型融资模式。

Housing problem is an important livelihood issue, our government developed affordable housing to ensure the citizens＇ fundamental residency. However, in recent years, because of a range of factors such as rising house prices and higher threshold in affordable housing and lack of funding for the construction of affordable housing, the housing difficulties of lower-middle class is hard to be solved. This paper began with the fact of commercial housing and affordable housing in first-tier cities and discussed new affordable housing financing method based on special tax, trying to design a new affordable housing financing method with the function of commercial housing market regulation.