基于粒子群优化算法的房地产税基评估——以武汉市10个区的数据为例

发布时间：2018-03-17 01:13

本文选题：房地产税基评估　切入点：粒子群优化算法　出处：《经济与管理研究》2015年02期 　论文类型：期刊论文

【摘要】：房产税改革的核心和关键就是如何准确合理地进行房地产税基评估,税基评估主要有三种基本途径:市场途径、收益途径、成本途径。通过探究国外税基评估的经验,针对现阶段中国房地产基本信息数据库还不完备、评估技术还不成熟等问题,提出了一种新的房地产税基评估方法,选取了武汉市10个区的房地产样本数据作为研究对象,通过改进的粒子群优化算法(WCPSO)对这10个区的房产单价进行评估。该算法弥补了房地产基本信息数据库不完善和计算机辅助批量评估(CAMA)技术难以大范围应用的短板,能够通过少量样本数据和参数进行估算。该算法的评估结果与实际房地产单价相比误差率在5%以内,适合于房地产税基评估,前景广阔。
[Abstract]:The core and key of real estate tax reform is how to evaluate the tax base of real estate accurately and reasonably. There are three basic ways to evaluate the tax base: market approach, income way, cost way. Aiming at the problems that the basic information database of China's real estate is not yet complete and the evaluation technology is not mature, this paper puts forward a new method of evaluating the tax base of real estate, and selects the real estate sample data of 10 districts of Wuhan as the research object. An improved particle swarm optimization algorithm (WCPSO) is used to evaluate the unit price of real estate in these 10 districts. The algorithm makes up for the imperfection of the basic information database of real estate and the difficulty of applying the computer aided batch evaluation (CAMA) technology to a wide range of applications. It can be estimated by a small number of sample data and parameters. Compared with the real estate unit price the error rate of this algorithm is less than 5% which is suitable for the real estate tax base evaluation and has a broad prospect.
【作者单位】：武汉大学政治与公共管理学院;
【基金】：武汉市软科学项目“武汉市加强和创新社会管理的对策研究”(2013040906010444) 教育部人文社会科学重点研究基地重大项目“社会保障风险管理研究”(2009JJD630008)
【分类号】：F299.23;F812.42;F224

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