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美国的住房制度大体可分买房和租房两种,但无论是哪一种,又可分为许多种类和层次。首先是买房,人们之所以愿意买房,是因为买房比租房合算。美国政府也鼓励人们买房。按改革前的税法,无论买多少住宅,其买房时向银行借款所付的利息纳税时可予以减免。即使按新的税法,在购买一幢房子时,向银行借款时所付的利息仍可在纳税时予以减免。
The housing system in the United States can roughly be divided into buying and renting houses, but no matter what kind it is, it can be divided into many types and levels. The first is to buy a house, people are willing to buy a house, because buying a house is more cost-effective than renting. The U.S. government also encourages people to buy a home. According to the pre-reform tax law, no matter how many dwellings they buy, they can be exempted from paying interest on the loans they borrow from banks when they buy a house. Even under the new tax code, the interest paid on borrowing a bank can still be tax deductible when buying a home.