中文摘要：

满足人基本生活需要的住房是国民的基本权利。由于住房所具有的准公共品性质,需要政府干预。经过多年努力,我国初步建立了住房保障体系。但由于各种原因,政策实践的效果不尽如人意。为此,在分析住房保障中财税政策所具有功能的基础上,针对当前所存在的问题及深层次原因,提出了进一步完善财税政策的建议,以冀切实保障低收入群体的居住权益。

英文摘要：

One of the basic rights of the citizens is to have the housing which can meet their ba- sic living needs. Because housing has the nature of quasi-public goods, it needs the intervention from the governments. After years of efforts, China has initially established a housing security system. Due to various reasons, however, the efficiency of the policy practice is not satisfactory. For this reason, on the basis of the analysis of fiscal policy functions in the housing security, this paper studies the existing problems and the deep-seated reasons and puts forward some recommendations to further im- prove the fiscal and taxation policies, hoping to earnestly safeguard the living rights of the low-in- come groups.