CAJ | 학술논문

鉴于租赁型保障房建设目前存在的资金缺口以及其他国家保障性住房发展的经验,采用LIHTC机制运用税收抵免吸引社会资本投资可支付租用住房建设,对解决低收入人群住房问题将发挥重要作用.介绍了LIHTC机制主体及其运行模式,分析了该机制在经济激励效果、政府负担、有力监管、开发商融资四方面所展现出的优势.提出了创建我国租赁型保障房税收抵免经济激励机制的构想,从宏观经济流动性过剩与地方政府积极性角度分析该机制在我国推行的可能性,同时阐述实施过程中将会遇到的税收抵免分担比例问题.并为构建我国租赁型保障房税收抵免经济激励机制提出了相应的建议.
감우조임형보장방건설목전존재적자금결구이급기타국가보장성주방발전적경험,채용LIHTC궤제운용세수저면흡인사회자본투자가지부조용주방건설,대해결저수입인군주방문제장발휘중요작용.개소료LIHTC궤제주체급기운행모식,분석료해궤제재경제격려효과、정부부담、유력감관、개발상융자사방면소전현출적우세.제출료창건아국조임형보장방세수저면경제격려궤제적구상,종굉관경제류동성과잉여지방정부적겁성각도분석해궤제재아국추행적가능성,동시천술실시과정중장회우도적세수저면분담비례문제.병위구건아국조임형보장방세수저면경제격려궤제제출료상응적건의.
@@@@In view of the capital gap in rental indemnificatory housing and experience from other countries,attracting social capital to invest in indemnificatory housing is a trending practice. LIHTC mechanism utilizes tax credit to attract social capital to invest in construction of affordable rental housing. It has played an important role in solving American low-income people’s housing problems. Firstly,LIHTC mechanism’s participants and running mode are briefly introduced,and five aspects of the mechanism in economic incentive effect,governmental burden,pertinence and time-sensitivity,effective supervision,and developers’ financing, are studied. Secondly,lessons from LIHTC mechanism are drawn and rental indemnificatory housing tax credit mechanism in our country is proposed from macroeconomic excess liquidity and local governments’ attitude. The mechanism’s implementation probability in our country is analyzed. Lastly,four suggestions are proposed.