外文翻譯--關于中國中低收入住房的轉移支付政策研究

1、<p><b>　　科技外文文獻</b></p><p>　　Study on the Transfer Payment Policy about the Low-Income Housing in China</p><p><b>　　Qun Gao</b></p><p>　　Price-limit hou

2、se and the commodity house for the middle and high-income families. The main target of the transfer payment system is the equalization of public services, and the equalization of the real estate means the fair sharing of

3、 the special public commodity, i.e. the real estate, which also could help the harmonious development of the real estate economy. Since 2005, the housing policy of China had begun transforming from the market housing to

4、the low-income housing, to solve the housing </p><p>　　1. The current transfer payment policy of China</p><p>　　The finance transfer payment system is based on the tax distribution system of 199

5、4, and it is composed by three parts, i.e. the tax rebates, the general transfer payment, and the special transfer payment, and it is the transfer payment system with Chinese characteristics giving priority to the transf

6、er payment from the central government to the local governments.</p><p>　　1.1 Tax rebates</p><p>　　Tax rebates is the main form of the finance transfer payment of China, and it is the important

7、source of the local finance incomes, so whether the tax rebates is designed reasonably or not determines the reasonability of the whole system. But the tax rebates is still distributed based the base to maintain the loca

8、l vested interests, and it embodies the policy that inclines to those regions with strong income ability, and it maintains the vested interests of rich regions, and runs counter to the </p><p>　　1.2 General

9、transfer payment</p><p>　　The general transfer payment is the subsidy payout which is arranged by the central finance for local finances to compensate the financial gap of those regions with weak financial s

10、trengths. The general transfer payment is the important measure to reduce the financial gap among regions, and it is the main part of the finance transfer payment, and mainly includes many forms such as the common transf

11、er payment, the adjusted wage transfer payment, the national region transfer payment, the rural tax</p><p>　　1.3 Special transfer payment</p><p>　　The special transfer payment is the subsidy cap

12、itals established by the central fiancé to realize special macro policies and development strategic targets, and it is mainly used in various public service domains about the people’s livelihood. And local finances

13、should use the capitals according to the regulated purpose.</p><p>　　2. The transfer payment of the government financial capitals</p><p>　　Financial capital is one of the main capital sources of

14、 the low-income housing construction. In past local financial budget, the low-income housing construction capitals have not been arranged, and at present, the space to pay the low-income housing capitals in the local fin

15、ancial budge which is originally intense is very limited. For the west regions with difficult financial income, the central government could support the local governments by the forms such as the budgetary investment sub

16、sidy </p><p>　　3. The transfer payment of the added-incomes of housing fund</p><p>　　According to the “Temporal Methods of the National Social Security Fund Investment Management” of the Ministr

17、y of Finance and the Ministry of Labor and Social Security, all net incomes of the social security fund should be brought into the social security fund which should be distributed and invested according to relative regul

18、ations of China. The “Methods” regulated that the housing fund was the “l(fā)ong-term housing savings fund”, so the housing fund is the guarantee capitals which are specially </p><p>　　The added income of the ho

19、using fund means the difference between the operation income and the operation payout of the housing fund. </p><p>　　The operation income includes</p><p>　　(1) The interest income of the persona

20、l housing loans of the housing fund,(2) the income of the bank credit, (3)and the interest income of purchasing the national debts. </p><p>　　The operation payout mainly includes</p><p>　　(1) T

21、he agent fees of banks, </p><p>　　(2) The deposit interest of the employees’ personal housing fund, </p><p>　　(3)and other relative management charges. </p><p>　　That is to say, the

22、 added income of the housing fund is composed by the deposit interest and the interest different between loans and deposits (i.e. the interest difference between the housing fund deposits and loans). In fact, the added i

23、ncome of the housing fund is generated in the process that the housing fund management center utilizes employees’ personal housing funds to satisfy subscribers’ demands of purchasing houses and adding values under the su

24、pport of national policy, and implements </p><p>　　4. The transfer payment of the land-transferring fees</p><p>　　Land is the basic resource for the human being to survive. The establishment of

25、the land transfer system and the obtainment and distribution of the land transfer income are the basic guarantee for human being to live and develop.</p><p>　　The formation of the land price accords with the

26、 economic development, the development course of city, and the durative of the land development, and only in this way, the security function of land could be exerted fully. As the important strategic resource of the coun

27、try, the land is used for the country to obtain the durative profit by the land transfer, which is used for the public establishment service and the public management, and the construction of the low-rent houses. In the

28、Economic Hou</p><p>　　The central government has required local governments to use more land transfer incomes in the housing construction of the low-rent houses and other security houses by the land income t

29、ransfer payment, which could further solve the difficult housing for middle and low-income families in the economic regression. The proportion of the low-rent housing guarantee capitals in the new income of land transfer

30、 should exceed 10%, and local governments could properly enhance this proportion according to t</p><p>　　the biggest livelihood, and to realize this sharing, the land price will certainly rise with the matur

31、ing of the regions and the land price in the mature regions only ascend and present the tendency of increasing values. In 2009, the income of national funds was 1833.504 billion Yuan, which equaled to 26.8% of the nation

32、al finance income in the same period. In the income, the most was the state-owned land sale revenue of use-right. In this year, the income of national land transfer was 1423.97 b</p><p>　　5. The attempt that

33、 enterprises use their own lands to develop the economically affordable houses</p><p>　　Because the construction of the low-income housing belongs to the governmental function, and the construction scale is

34、larger, the “l(fā)and finance” of the government reduces more, and local governments could let some big enterprises with lands to participate in the low-income housing construction, so some governmental functions could be sh

35、ared by enterprises, which could not only reduce the burden of the government, but also correspondingly reduce the instant loss of the “l(fā)and finance”. In this wa</p><p>　　6. Horizontal transfer payment among

36、 governments</p><p>　　In the practice, the horizontal transfer payment of finance has not occurred in the low-income housing among same-level governments. The transfer payment among governments is mainly to

37、balance the gap of the government income because of different geographical environments or economic development levels, and ensure the local governments could effectively provide housing guarantee for difficult families

38、according to the uniform standard of the state. Generally, the regions with developed economy a</p><p>　　In addition, the housing funds of different regions are extremely unbalanced, and the management of th

39、e housing funds in developed regions is reasonable, but the usably idle funds are less, and on the contrary, the housing funds in middle and west regions are rich, but the management is not standard relatively. The total

40、 idle housing funds of China are about one hundred or two hundred billions Yuan and the funds among different regions are not balanced, and if the uniform housing fund platform c</p><p>　　7. Main problems an

41、d countermeasures</p><p>　　7.1 The transfer payment system of the low-income housing is not perfect, and the implementation power is not sufficient</p><p>　　At present, there are not complete an

42、d systematic implementation methods about the finance capitals, land transfer, financial support, and trans-regional utilization of housing fund of the low-income housing construction, especially the problem how to carry

43、 out the capitals lacks in perfect measures. When the planning index has not been confirmed, part local governments negatively implement the financial payouts, which largely reduced the construction of low-rent houses.&l

44、t;/p><p>　　The central government should require local governments to institute the low-income housing policies according to their local institutions for low-income families, and strengthen the supervision to l

45、ocal governments for the implementation of policies. At the same time, the construction of laws and regulations about the low-income housing should be quickened, and the local governments’ responsibilities about the resi

46、dence right should be confirmed by the legislation, and the subject and object of</p><p>　　7.2 The construction capital source of the low-income housing is deficient, and the proportion is lower</p>&

47、lt;p>　　According to the “Urban Low-cost Housing Management Practices of China”, the construction capitals of low-rent house should give priority to the public budget capitals of finance, but only a few cities establis

48、h the finance capitals supply plans from the system, and most cities depend on the added incomes of housing funds and the surplus of the low-income housing sales to collect the construction capitals of low-rent houses. T

49、his capital proportion is lower, and not stable, and the subsequent ca</p><p>　　Therefore, the central government and the local governments must strengthen the finance capital supply plan of the low-rent hou

50、ses, fully and reasonably utilize the added income of housing fund, enhance the proportion of the land transfer income in the low-rent housing construction capitals, actively exert the social power, and collect the const

51、ruction capitals of low-income houses from multiple channels. At the same time, the investment subsidy of the central budget and the special subsidy capi</p><p><b>　　中文翻譯</b></p><p>

52、　　關于中國中低收入住房的轉移支付政策研究</p><p><b>　　群 高</b></p><p>　　低收入住房制度是指一系列優(yōu)先系統(tǒng)的轉移支付制度和具體制度，包括政府為低收入家庭提供基本的生活用房，并為那些提供廉租房的最低從國家的權力，當?shù)卣蜕鐣牡褪杖爰彝?，為低收入家庭提供?jīng)濟適用房，并提供了價格限制的房子和為中高收入家庭的商品房。轉移支付制度的主要目標

53、是公共服務均等化，房地產(chǎn)均衡是指特殊的公共商品的公平分享，即房地產(chǎn)，這也可以幫助房地產(chǎn)經(jīng)濟的和諧發(fā)展。自2005年以來，中國的住房政策已開始轉變，從市場住房的低收入者的住房，以解決低收入家庭的住房困難。在2007年8月，中國國務院對城市低收入家庭住房困難問題的解決的若干意見指出，中國的低收入者的住房政策去加以完善。</p><p>　　1、中國目前的轉移支付政策</p><p>　　199

54、4年分稅制財政轉移支付制度的基礎上，它是由三部分組成，即退稅，一般性轉移支付，專項轉移支付，轉移支付制度是具有中國特色的給從中央政府轉移支付優(yōu)先地方政府。</p><p><b>　　1.1退稅</b></p><p>　　退稅是中國的財政轉移支付的主要形式，它是地方財政收入的重要來源，因此，退稅率是否合理與否決定了整個系統(tǒng)的合理設計。但退稅率仍然是基于分布式的基礎，

55、保持地方既得利益，它體現(xiàn)了政策傾斜到這些地區(qū)，具有較強的收入能力，并保持豐富的地區(qū)的既得利益，背道而馳的意向減少地區(qū)之間的間隙。此外，雖然退稅屬于中央財政收入在紙張上的，但地方財政可以決定這些資金最后。</p><p>　　1.2一般性轉移支付</p><p>　　一般性轉移支付的補貼支出，由中央財政對地方財政安排，以彌補這些地區(qū)的財政實力薄弱的資金缺口。的一般性轉移支付的重要措施，以減少

56、區(qū)域間的資金缺口，這是財政轉移支付的主要部分，主要包括多種形式，如常見的轉移支付，調(diào)整工資轉移支付，民族地區(qū)轉移支付，農(nóng)村稅費改革轉移支付，年終平衡財政補貼。</p><p><b>　　1.3專項轉移支付</b></p><p>　　專項轉移支付的補貼資金，成立用于中央現(xiàn)特殊的宏觀政策和發(fā)展戰(zhàn)略目標，它主要用于各種有關民生的公共服務領域。財政和地方財政應根據(jù)調(diào)控的目

57、的。</p><p>　　2、政府財政資金的轉移支付</p><p>　　金融資本是低收入住房建設的主要資金來源之一。在過去的地方財政低收入住房建設資金預算，沒有安排，目前，空間支付在地方財政預算原本是激烈的低收入住房資金是非常有限的。為西部財政收入困難的地區(qū)，中央政府支持地方政府的形式預算內(nèi)投資補助和財政廉租住房專項補助資金等。此外，可以在全國范圍內(nèi)收集的物業(yè)稅，稅收的一部分，可以用來建

58、造低收入者的住房資金，這是值得探討。</p><p>　　3、轉移支付的住房公積金增值收入</p><p>　　據(jù)全國“社會保障基金投資管理部財政部和勞動和社會保障部辦法”規(guī)定，社會保障基金的全部純收入應該納入社會保障基金應當發(fā)給根據(jù)相關規(guī)定和投資中國。 “辦法”規(guī)定，住房公積金是“長期住房儲蓄基金”，使住房基金是保證資本，這是專門用于解決員工的住房問題，具有特異性，互助，安全等特點。這些

59、特點的住房基金也屬于社會保障的內(nèi)容。住房公積金制度，實現(xiàn)互惠互利，互助，和用戶之間的相互關聯(lián)，即對住房公積金的增值收益，除貸款風險儲備和相對的管理費，用于廉租房建設。自1998年，建設資金從住房公積金增值收益已達到約10億元，這是一種互助形式，它不僅可以有效地解決住房困難問題低收入家庭和住房公積金的本質(zhì)屬性，如互助協(xié)定和安全性，也體現(xiàn)了意向，中國推動了住房公積金制度，促進健康住房公積金制度的發(fā)展。住房公積金的增值收益，是指經(jīng)營收入和經(jīng)營

60、支出之間的差額住房公積金。營業(yè)收入包括：（1）個人住房貸款的利息收入住房公積金，（??2）收入的銀行信貸，（3）購買國債的利息收入。經(jīng)營支出主要包括：（1）代理銀行的費用，（2）員工的個人存款利息住房公積金，和（3）其他相關的管理費。也就是說，對住房公積金的增值收益存款利率和利息</p><p>　　4、轉移支付的土地出讓金</p><p>　　土地是人類生存的基本資源。土地出讓制度的建立

61、和土地出讓收入的取得和分配，是人類生存和發(fā)展的基本保證。形成與經(jīng)濟發(fā)展，城市的發(fā)展歷程，和土地價格符合土地的持續(xù)發(fā)展，只有這樣，土地的保障功能可以發(fā)揮充分。作為國家重要的戰(zhàn)略資源，為國家取得的土地使用土地的持續(xù)盈利轉移，這是用于公共設施服務和公共管理和建設廉租房。在中國的經(jīng)濟適用房的申請手續(xù)，經(jīng)濟建設用地通過行政劃撥的形式提供住房，并帶來成年度土地供應計劃本年度內(nèi)，因此對經(jīng)濟適用住房建設的土地成本幾乎是零。同時，當?shù)卣庹鞲鞣N行政事業(yè)

62、性收費和政府性基金，城鎮(zhèn)職工基本為建立經(jīng)濟適用住房項目的開支。中央政府要求地方政府使用更多的土地，在住房轉讓收入建設廉租住房和其他保障房的土地收入轉移支付，這可能進一步解決在經(jīng)濟衰退中，低收入家庭困難住房。的比例在新的土地出讓金收入的廉租住房保障首都應該超過10％，和當?shù)馗鶕?jù)實際情況，政府可以適當提高這個比例。土地收益共享最大的民生，實現(xiàn)共享，土地價格肯定會上升，該地區(qū)的成熟在成熟地區(qū)的土地價格僅提升，并提出了增加值的趨勢。 2009年

63、，營業(yè)收入中國家資金為1833.504億元，這相當于在國家財政收入的26.8</p><p>　　5、企業(yè)使用自己的土地上發(fā)展經(jīng)濟適用住房的嘗試</p><p>　　因為低收入者的住房建設屬于政府職能，建設規(guī)模較大，“土地財政”政府減少更多，地方政府可以讓一些土地的企業(yè)參加中低收入者的住房建設，使一些政府職能企業(yè)，這不僅可以減輕政府的負擔，同時也相應分享減少“土地財政”的即時損失。這樣，政

64、府和企業(yè)都可以得到他們的自己的利潤，并在同一時間，因為新的競爭主體，即與土地的工業(yè)企業(yè)，發(fā)生在商品房開發(fā)市場，這意味著房子的價格可能下降。據(jù)相關的報告，在上海的許多大企業(yè)有大，大量的土地，這些土地的位置土地比政府更好。很明顯，這些企業(yè)將其土地使用商品房開發(fā)和建設，但被禁止的狀態(tài)。相反，如果沒有特殊政策，這些企業(yè)將不能使用自己的土地用于商品房開發(fā)的和建設。雖然政府已吸引了眾多大企業(yè)利用自己的土地上參加低收入者的住房建設，政策可能會改變。根

65、據(jù)“低收入住房上海的建設用地供應管理實施辦法”，如果企業(yè)自愿使用他們的土地，以申請和參加中低收入住宅的建設，基線的比例低收入者的住房建設是50％?！耙簿褪钦f，另外50％的土地可獲準興建商品房。如果這項政策能夠得到落實，許多企業(yè)將積極參與建設低收入的房子。</p><p>　　6、政府間的橫向轉移支付 </p><p>　　在實踐中，財政橫向轉移支付中低收入者的住房之間未發(fā)生同一級別的政府。

66、政府間轉移支付主要是為了平衡政府的差距因為不同的地理環(huán)境或經(jīng)濟發(fā)展水平的收入，并確保本地政府可以有效地為困難家庭提供住房保障，按照統(tǒng)一的標準狀態(tài)。一般來說，經(jīng)濟發(fā)達和豐富的金融地區(qū)的財政轉移給窮人地區(qū)，其他地區(qū)的相互支持，減少地區(qū)差距，平衡財政，協(xié)助社會，支持少數(shù)民族。來自首都地區(qū)具有豐富的金融，資本轉移直接，透明，高效。隨著中央政府的鼓勵，非公式省份和地區(qū)之間發(fā)生非制度化的轉移支付。此外，不同地區(qū)的住房資金極不平衡，房屋管理發(fā)達地區(qū)的

67、資金是合理的，但閑置資金少，相反，住房公積金中部和西部地區(qū)有豐富的，但管理是不是相對標準?？傞e置住房公積金中國大約一百或兩百億元和不同地區(qū)之間的資金不均衡，如果可以在中國建立統(tǒng)一的住房公積金平臺，在富裕地區(qū)的資金流入那些貧困地區(qū)和低收入者的住房問題，可以更好地解決。</p><p>　　7、存在的主要問題及對策</p><p>　　7.1轉移支付低收入者的住房制度不健全，執(zhí)行力不足夠<

68、;/p><p>　　目前，有沒有完整和系統(tǒng)的實施方法，有關的金融資本，土地出讓利用金融支持，跨地區(qū)，尤其是低收入者的住房建設，住房基金如何開展資金缺乏的問題，完善措施。當一直沒有規(guī)劃指標證實，部分地方政府消極執(zhí)行的財政支出，這在很大程度上減少了廉租房的建設。中央政府應要求地方政府提起的低收入者的住房政策，按照當?shù)貦C構為低收入家庭，并加強監(jiān)督地方政府實施的政策。同時，對低收入的法律和法規(guī)建設應加快住房，居住的地方政府的

69、責任應該由立法證實，低收入住房的主體和對象應具有相對的法律和有章可循。</p><p>　　7.2低收入住房建設資金來源不足，比例較低</p><p>　　據(jù)“城市廉租住房管理的中國實踐”，廉租建設資金房子應該優(yōu)先向公共財政預算資金，但只有少數(shù)幾個城市建立財政資金從系統(tǒng)提供的計劃，多數(shù)城市依靠住房公積金增值收入和盈余低收入住房銷售，以收集廉租房的建設資金。這種資本的比例較低，并不穩(wěn)定，和隨