住房保障系统外文翻译

科技外文文献

Study on the Transfer Payment Policy about the Low-Income Housing in China

Qun Gao

Price-limit house 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 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 the low-income housing, to solve the housing difficulty of low-income families. In the August of 2007, Certain Opinions about Solving the Housing Difficult Problems of Urban Low-income Families of the State Council of China indicated that the low-income housing policy of China went to be perfected.

1. The current transfer payment policy of China

The finance transfer payment system is based on the tax distribution system of 1994, 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 transfer payment from the central government to the local governments.

1.1 Tax rebates

Tax rebates is the main form of the finance transfer payment of China, and it is the important 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 local 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 intention reducing the gap among regions. In addition, though the tax rebates belongs to the central finance income on paper, but the local finance could determine these capitals finally.

1.2 General transfer payment

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 strengths. 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 transfer payment, the adjusted wage transfer payment, the national region transfer payment, the rural taxation expenses reform transfer payment, and the year-end balance finance subsidy.

1.3 Special transfer payment

The special transfer payment is the subsidy capitals 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 should use the capitals according to the regulated purpose.

2. The transfer payment of the government financial capitals

Financial capital is one of the main capital sources of 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 financial 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 subsidy and the special subsidy capitals of financial low-rent housing. In addition, the property tax can be collected in the whole country, and part of the taxation could be used for the construction capitals of the low-income housing, which is deserved to be explored.

3. The transfer payment of the added-incomes of housing fund

According to the “Temporal Methods of the National Social Security Fund Investment Management” of the Ministry 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 distribu ted and invested according to relative regulations of China. The “Methods” regulated that the housing fund was the “long-term housing savings fund”, so the housing fund is the guarantee capitals

which are specially used for solving the employees’ housing p roblem, with the characteristics such as the specificity, the mutual assistance, and the security. These characteristics of the housing fund also belong to the content of social securities. The housing fund system should realize the mutual benefit, the mutual assistance, and the mutual association among subscribers, i.e. the added income of the housing fund except for the loan risk reserve and the relative management charges is used for the construction of low-rent houses. Since 1998, the construction capitals from the added income of the housing fund have achieved about 10 billions Yuan, which is one form of the mutual assistance, and it could not only effectively solve the problem of difficult housing of low-income families, and accord with the essential attributes of the housing fund such as the mutual assistance and the security, but also embody the intention that China pushed the housing fund system, and promote the health development of the housing fund system.

The added income of the housing fund means the difference between the operation income and the operation payout of the housing fund.

The operation income includes

(1) The interest income of the personal housing loans of the housing fund,(2) the income of the bank credit, (3)and the interest income of purchasing the national debts.

The operation payout mainly includes

(1) The agent fees of banks,

(2) T he deposit interest of the employees’ personal housing fund,

(3)and other relative management charges.

That is to say, the 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 income 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 support of national policy, and implements many added value activities such as depositing, loaning, and purchasing national debts.

4. The transfer payment of the land-transferring fees

Land is the basic resource for the human being to survive. The establishment of 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.

The formation of the land price accords with the 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 country, 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 Economic Housing Application Procedures of China, the construction lands of the economic houses are provided by the form of administrative allocation, and brought into the yearly land supply plan of the current year, so the land cost of the economic housing construction is almost zero. At the same time, local governments are exempted from various administrative fees and governmental funds of the urban basic establishment expenses for the economic housing projects.

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 transfer 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 should exceed 10%, and local governments could properly enhance this proportion according to the actual situations. The sharing of land income is

the biggest livelihood, and to realize this sharing, the land price will certainly rise with the maturing 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 Y uan, which equaled to 26.8% of the national 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 billion Yuan, 77.7% of the income of national funds, and the contribution ratio of the land transfer income to the national finance income was about 21%. The central government and local governments increased the public finance income by obtaining the lands, and improved the difficult housing of low-income families by the transfer payment.

5. The attempt that enterprises use their own lands to develop the economically affordable houses

Because the construction of the low-income housing belongs to the governmental function, and the construction scale is larger, the “land 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 shared by enterprises, which could not only reduce the burden of the government, but also correspondingly reduce the instant loss of the “land finance”. In this way, both the government and the enterprise could obtain their own profits, and at the same time, because the new competitive subject, i.e. the industrial enterprises with lands, will occur in the commercial housing development market, that means the house price may descend properly. According to relative reports, many big enterprises in Shanghai have large numerous of lands, and the positions of these lands are better than the lands from the governments. It is obvious that these enterprises would use their lands for the commercial housing development and construction, but that was forbidden by the state. On the contrary, without special policies, these enterprises will not use their own lands for the commercial housing development and construction. Though the government has attracted many big enterprises to use their own lands to participate in the low-income housing construction, the policies may be changed. According to the “The Low-income Housing Construction Land Supply Management Implementation Methods of Shanghai”, “if the enterprises voluntarily use their lands to apply and participate in the construction of low-income house, the baseline proportion of the low-income housing construction is 50%”. That is to say, the other 50% of lands could be allowed to construct the commercial houses. If this policy could be implemented, many enterprises would actively participate in the construction of the low-income house.

6. Horizontal transfer payment among governments

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 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 according to the uniform standard of the state. Generally, the regions with developed economy and rich finance could transfer the finance to the poor regions, for supporting other regions each other, reducing the regional gap, balancing the finance, assisting the society, and supporting the minority. The capitals come from regions with rich finance, and the capital transfer is direct, transparent, and highly effective. With the encouragement of the central government, a non-formula and non-institutionalized transfer payment occurs among provinces and regions.

In addition, the housing funds of different regions are extremely unbalanced, and the management of the 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 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 could be established in China, the funds in the rich regions could flow to those poor regions, and the low-income housing problem could be solved better.

7. Main problems and countermeasures

7.1 The transfer payment system of the low-income housing is not perfect, and the implementation power is not sufficient

At present, there are not complete and 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 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.

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 local 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 a bout the residence right should be confirmed by the legislation, and the subject and object of the low-income housing should have relative laws and regulations to abide by.

7.2 The construction capital source of the low-income housing is deficient, and the proportion is lower

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 establish 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. This capital proportion is lower, and not stable, and the subsequent capitals could be guaranteed.

Therefore, the central government and the local governments must strengthen the finance capital supply plan of the low-rent houses, 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 construction capitals of low-income houses from multiple channels. At the same time, the investment subsidy of the central budget and the special subsidy capitals of the central financial low-rent house should incline to the difficult regions in the middle and west of China.

中文翻译

关于中国中低收入住房的转移支付政策研究

群高

低收入住房制度是指一系列优先系统的转移支付制度和具体制度，包括政府为低收入家庭提供基本的生活用房，并为那些提供廉租房的最低从国家的权力，当地政府和社会的低收入家庭，为低收入家庭提供经济适用房，并提供了价格限制的房子和为中高收入家庭的商品房。转移支付制度的主要目标是公共服务均等化，房地产均衡是指特殊的公共商品的公平分享，即房地产，这也可以帮助房地产经济的和谐发展。自2005年以来，中国的住房政策已开始转变，从市场住房的低收入者的住房，以解决低收入家庭的住房困难。在2007年8月，中国国务院对城市低收入家庭住房困难问题的解决的若干意见指出，中国的低收入者的住房政策去加以完善。

1、中国目前的转移支付政策

1994年分税制财政转移支付制度的基础上，它是由三部分组成，即退税，一般性转移支付，专项转移支付，转移支付制度是具有中国特色的给从中央政府转移支付优先地方政府。

1.1退税

退税是中国的财政转移支付的主要形式，它是地方财政收入的重要来源，因此，退税率是否合理与否决定了整个系统的合理设计。但退税率仍然是基于分布式的基础，保持地方既得利益，它体现了政策倾斜到这些地区，具有较强的收入能力，并保持丰富的地区的既得利益，背道而驰的意向减少地区之间的间隙。此外，虽然退税属于中央财政收入在纸张上的，但地方财政可以决定这些资金最后。

1.2一般性转移支付

一般性转移支付的补贴支出，由中央财政对地方财政安排，以弥补这些地区的财政实力薄弱的资金缺口。的一般性转移支付的重要措施，以减少区域间的资金缺口，这是财政转移支付的主要部分，主要包括多种形式，如常见的转移支付，调整工资转移支付，民族地区转移支付，农村税费改革转移支付，年终平衡财政补贴。

1.3专项转移支付

专项转移支付的补贴资金，成立用于中央现特殊的宏观政策和发展战略目标，它主要用于各种有关民生的公共服务领域。财政和地方财政应根据调控的目的。

2、政府财政资金的转移支付

金融资本是低收入住房建设的主要资金来源之一。在过去的地方财政低收入住房建设资金预算，没有安排，目前，空间支付在地方财政预算原本是激烈的低收入住房资金是非常有限的。为西部财政收入困难的地区，中央政府支持地方政府的形式预算内投资补助和财政廉租住房专项补助资金等。此外，可以在全国范围内收集的物业税，税收的一部分，可以用来建造低收入者的住房资金，这是值得探讨。

3、转移支付的住房公积金增值收入

据全国“社会保障基金投资管理部财政部和劳动和社会保障部办法”规定，社会保障基金的全部纯收入应该纳入社会保障基金应当发给根据相关规定和投资中国。“办法”规定，住房公积金是“长期住房储蓄基金”，使住房基金是保证资本，这是专门用于解决员工的住房问题，具有特异性，互助，安全等特点。这些特点的住房基金也属于社会保障的内容。住房公积金制度，实现互惠互利，互助，和用户之间的相互关联，即对住房公积金的增值收益，除贷款风险储备和相对的管理费，用于廉租房建设。自1998年，建设资金从住房公积金增值收益已达到约10亿元，这是一种互助形式，它不仅可以有效地解决住房困难问题低收入家庭和住房公积金的本质属性，如互助协定和安全性，也体现了意向，中国推动了住房公积金制度，促进健康住房公积金制度的发展。住房公积金的增值收益，是指经营收入和经营支

出之间的差额住房公积金。营业收入包括：（1）个人住房贷款的利息收入住房公积金，（2）收入的银行信贷，（3）购买国债的利息收入。经营支出主要包括：（1）代理银行的费用，（2）员工的个人存款利息住房公积金，和（3）其他相关的管理费。也就是说，对住房公积金的增值收益存款利率和利息的贷款和存款之间的不同组成（即息差住房公积金存款和贷款）之间。事实上，住房公积金增值收益中生成过程中，住房公积金管理中心利用职工个人住房基金，以满足用户购买住房的需求和增加值国家政策的支持下，实现增加了许多存款，贷款，购买国债等价值活动。

4、转移支付的土地出让金

土地是人类生存的基本资源。土地出让制度的建立和土地出让收入的取得和分配，是人类生存和发展的基本保证。形成与经济发展，城市的发展历程，和土地价格符合土地的持续发展，只有这样，土地的保障功能可以发挥充分。作为国家重要的战略资源，为国家取得的土地使用土地的持续盈利转移，这是用于公共设施服务和公共管理和建设廉租房。在中国的经济适用房的申请手续，经济建设用地通过行政划拨的形式提供住房，并带来成年度土地供应计划本年度内，因此对经济适用住房建设的土地成本几乎是零。同时，当地政府免征各种行政事业性收费和政府性基金，城镇职工基本为建立经济适用住房项目的开支。中央政府要求地方政府使用更多的土地，在住房转让收入建设廉租住房和其他保障房的土地收入转移支付，这可能进一步解决在经济衰退中，低收入家庭困难住房。的比例在新的土地出让金收入的廉租住房保障首都应该超过10％，和当地根据实际情况，政府可以适当提高这个比例。土地收益共享最大的民生，实现共享，土地价格肯定会上升，该地区的成熟在成熟地区的土地价格仅提升，并提出了增加值的趋势。 2009年，营业收入中国家资金为1833.504亿元，这相当于在国家财政收入的26.8％同一时期。在收入，最是国有土地使用权的销售收入。在这一年，收入国家土地出让金1423.97亿元，国家资金收入的77.7％，贡献率占国家财政收入的土地出让金收入约21％。中央政府和地方政府政府增加公共财政收入，获得土地和改善住房困难低收入家庭的转移支付。

5、企业使用自己的土地上发展经济适用住房的尝试

因为低收入者的住房建设属于政府职能，建设规模较大，“土地财政”政府减少更多，地方政府可以让一些土地的企业参加中低收入者的住房建设，使一些政府职能企业，这不仅可以减轻政府的负担，同时也相应分享减少“土地财政”的即时损失。这样，政府和企业都可以得到他们的自己的利润，并在同一时间，因为新的竞争主体，即与土地的工业企业，发生在商品房开发市场，这意味着房子的价格可能下降。据相关的报告，在上海的许多大企业有大，大量的土地，这些土地的位置土地比政府更好。很明显，这些企业将其土地使用商品房开发和建设，但被禁止的状态。相反，如果没有特殊政策，这些企业将不能使用自己的土地用于商品房开发的和建设。虽然政府已吸引了众多大企业利用自己的土地上参加低收入者的住房建设，政策可能会改变。根据“低收入住房上海的建设用地供应管理实施办法”，如果企业自愿使用他们的土地，以申请和参加中低收入住宅的建设，基线的比例低收入者的住房建设是50％。“也就是说，另外50％的土地可获准兴建商品房。如果这项政策能够得到落实，许多企业将积极参与建设低收入的房子。

6、政府间的横向转移支付

在实践中，财政横向转移支付中低收入者的住房之间未发生同一级别的政府。政府间转移支付主要是为了平衡政府的差距因为不同的地理环境或经济发展水平的收入，并确保本地政府可以有效地为困难家庭提供住房保障，按照统一的标准状态。一般来说，经济发达和丰富的金融地区的财政转移给穷人地区，其他地区的相互支持，减少地区差距，平衡财政，协助社会，支持少数民族。来自首都地区具有丰富的金融，资本转移直接，透明，高效。随着中央政府的鼓励，非公式省份和地区之间发生非制度化的转移支付。此外，不同地区的住房资金极不平衡，房屋管理发达地区的资金是合理的，但闲置资金少，相反，住房公积金中部和西部地区有丰富的，但管理是不是相对标准。总闲置住房公积金中国大约一百或两百亿元

和不同地区之间的资金不均衡，如果可以在中国建立统一的住房公积金平台，在富裕地区的资金流入那些贫困地区和低收入者的住房问题，可以更好地解决。

7、存在的主要问题及对策

7.1转移支付低收入者的住房制度不健全，执行力不足够

目前，有没有完整和系统的实施方法，有关的金融资本，土地出让利用金融支持，跨地区，尤其是低收入者的住房建设，住房基金如何开展资金缺乏的问题，完善措施。当一直没有规划指标证实，部分地方政府消极执行的财政支出，这在很大程度上减少了廉租房的建设。中央政府应要求地方政府提起的低收入者的住房政策，按照当地机构为低收入家庭，并加强监督地方政府实施的政策。同时，对低收入的法律和法规建设应加快住房，居住的地方政府的责任应该由立法证实，低收入住房的主体和对象应具有相对的法律和有章可循。

7.2低收入住房建设资金来源不足，比例较低

据“城市廉租住房管理的中国实践”，廉租建设资金房子应该优先向公共财政预算资金，但只有少数几个城市建立财政资金从系统提供的计划，多数城市依靠住房公积金增值收入和盈余低收入住房销售，以收集廉租房的建设资金。这种资本的比例较低，并不稳定，和随后的资金可以保证。因此，中央政府和地方政府必须加强对财政资金供应计划廉租房，充分和合理利用住房公积金的增值收益，提高土地的比例在廉租住房建设资金的转移收入，积极发挥社会力量，并收集从多个渠道的低收入住房的建设资金。同时，投资补贴中央预算和中央财政廉租房专项补助资金应倾向于在中国的中部和西部的贫困地区。