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导读:这是一篇美国essay范文，讨论了美国的住房租赁制度。美国住房和城市发展部通过美国家庭投资合伙人计划向以各形式兴建可支付住宅的私人开发商或社会非盈利群体提供支持。其支持形式是以家庭基金形式，向其合伙人提供直接贷款、贷款担保或直接向低收入群体提供租金补贴。金融危机之后，美国政府感到在支持低收入群体购房方面承受了过多风险，于是通过增加购房首付和担保来减轻自身负担和风险。 The U.S. department of housing and urban development provides support to private developers or social nonprofit groups that build affordable housing in various forms through the family investment partnership program. Its support is in the form of family funds, providing direct loans to its partners, loan guarantees or directly providing rent subsidies to low-income groups. 美国住房和城市发展部(U.S. department of housing and urban development)通过“家庭投资伙伴计划”(family investment partnership program)向私营开发商或社会非营利组织提供支持，帮助他们建造各种形式的经济适用房。其支持形式为家庭基金，直接向合作伙伴提供贷款、贷款担保或直接向低收入群体提供租金补贴。 At present, apartment REITs are an important component of American equity REITs. In 2014, there were 36 REITs of this type, accounting for 15% of the number of equity REITs. 目前，公寓reit是美国股权reit的重要组成部分。2014年，此类reit 36家，占股权reit总数的15%。 Affordable housing in the United States has gone through the following stages: 美国的经济适用房经历了以下几个阶段: In 1934, the government began to provide guarantees for low - and middle-income people to buy houses. Down payment 3%, 30 year loan. Government guarantees have made loans available to large Numbers of low - and middle-income families to buy homes. In the 1940s and 1950s, the government directly invested in the construction of public housing. For example, in New York, there were a lot of large integrated housing groups which were affordable housing built in the suburbs at that time. However, due to the excessive concentration of low-income groups, many social problems have gradually emerged in these residential areas. In the 1960s and 1970s, the us government changed its strategy to support low-income groups' housing problems with rent subsidies, which led to the rise of the housing rental market. In the 1990s, project hope 6 was launched to provide public housing for low-income groups. The Low Income Housing Tax Credit act was passed to support the supply of rental Housing for low-income groups with rent subsidy, real estate Tax exemption and mortgage record Tax exemption. Encourage the operation of rental housing through differential tax rates. At the same time, HUD section221 guarantees loans such as multi-family affordable housing to support its construction. The effect is reflected in the fact that the tax paid by co-management property right houses for self-living and renting is the same. However, based on the different purposes, the mortgage loan of the leased property will get HUD guarantee, which is more conducive to the landlord's obtaining the real estate, and at the same time supports and encourages the landlord to operate the leased housing. If the enterprise holds it, its Income tax is different from the individual's tax. According to the provisions of the internal revenue service of the United States, the rental income of rented houses operated by enterprises is calculated differently from that of rented houses operated by individuals. Enterprises will deduct development loan guarantee costs, property maintenance and other costs to calculate their rental income. The establishment of reits in the United States is mainly determined by the securities investment act and related tax laws. In addition to complying with the securities and investment act of 1933 and the relevant laws of each state, the most important legal condition of reits is the tax law on reits. Since reits enjoy preferential tax treatment, the evolution of relevant tax laws is the main factor that determines the structure, development and evolution of reits. As the tax-exempt subject, REITs of the United States must comply with a series of strict regulations in terms of organizational mode, investment content, income source and income distribution. Tax incentives are the main driving force for the development of REITs. The penetrating tax preference enjoyed by REITs in the United States means that the income and loss of enterprises can offset the taxable income of enterprise holders, thus avoiding double taxation. Congress created the tax credit to give all U.S. investors access to large, integrated real estate projects. In addition, companies that qualify for REITs can deduct dividends paid to shareholders from taxable income. As a result, most REITs hand over at least 100% of taxable income to shareholders, so there is no corporate income tax. Shareholders are taxed on dividends and capital gains received. Most states comply with the federal treaty, and REITs are not required to pay state income taxes. Supported by this tax system, REITs in the United States are very developed. After the financial crisis in 2008, on the one hand, the us government felt that it had taken too much risks in supporting low-income groups to buy houses, so it reduced its own burden and risks by increasing down payment and guarantee. On the other hand, as mentioned above, at present, nearly half of the housing tenants in the United States are facing medium or even severe payment difficulties. In some metropolitan areas, the rapidly rising housing rent is increasingly crowding out low-income or even middle-income tenants, resulting in a series of associated negative effects. Therefore, the center of affordable housing policy in the United States is how to provide rent subsidies to low-income families more effectively. Currently, the U.S. department of housing and urban development has a budget of $50 billion a year, more than 50 percent of which goes to rent subsidies. Compared with the funds needed to maintain social housing and solve various social problems in areas inhabited by low-income groups, the funds used for rent subsidies are not only more efficient in solving the housing problems of low-income groups, but also can leverage more social funds to invest in the supply of rental housing. The difference between the two is that, with the individual moving, the subsidized family can bring the subsidy to other rental units. Subsidies for the program cover only the families of tenants in the program. In some places, such as Los Angeles housing and community investment at the home of "hero" plan, specifically for its many veterans of the rent payment difficulties, widely collect market rental housing to the approval of the veteran rental, veterans as long as your income in a certain proportion to pay part of the landlord to pay the rent, pay the rest by the government directly to the landlord, when the war veterans even pays part of the verification are not paid on time, the government will advance to the landlord to pay, then get paid by the insurance company. In this plan, the government has formed a professional leasing consultant team, responsible for regular contact with the landlord and the war veterans, assist in communication both sides differences on some issues, in a timely manner to understand the war veterans of employment, income, pay the rent, when it is necessary to help veterans get better jobs, so that it can pay its pays the rent on time. Although the plan is due to the living care for veterans, it also plays an objective role in supporting the local housing rental market. |
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