外文翻译---关于中国中低收入住房的转移支付政策研究.doc

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 gen