美国essay写作-American housing rental system

1、essay写作网（）-专业留学生作业辅导中心美国essay写作-American housing rental systemThe 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通过家庭投资伙伴计划向私人开发商或社会非营利团体提供支持，这些团体通过家庭投资伙伴计划建造各种形式的经济适

2、用房。它的支助形式包括家庭基金、向合作伙伴提供直接贷款、贷款担保或直接向低收入群体提供租金补贴。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，公寓式REITs是美国股权REITs的重要组成部分。2014年，此类REITs共36家，占权益型REITs数量的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%, 3

3、0 year loan. Government guarantees have made loans available to large Numbers of low - and middle-income families to buy homes.1934年，政府开始为中低收入者提供购房担保。首付3%，30年期贷款。政府担保向大量中低收入家庭提供贷款购买住房。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

4、 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

5、 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 landlords obt

6、aining 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 individuals 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 oth

7、er 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

8、 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

9、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

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