现代意义上的住房保障制度产生于19世纪末20世纪初,用以解决工业化和现代化第一次浪潮下以住房为突出矛盾的城市社会问题。目前,世界各国大多制定了不同程度的住房保障制度。由于财政税收政策在住房保障中可以发挥比较灵活 Housing security system in the modern sense originated in the late 19th and early 20th centuries, to solve the industrialization and modernization under the first wave of housing for the prominent contradictions in urban social issues. At present, most countries in the world have formulated different degrees of housing security system. As the fiscal tax policy in housing security can play more flexible