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基于批量评估方法的房产税税基评估体系构建研究

发布时间:2018-05-17 14:46

  本文选题:房产税 + 税基评估 ; 参考:《辽宁大学》2014年硕士论文


【摘要】:伴随着中国房地产税制改革的进一步深化,房产税税基评估在整个改革过程体现了其重要的地位。如何高效率、低成本地完成对为数众多的房地产的评估工作,确保财政收入稳定增长,减少或消除对税基的侵蚀成为当前众多重要任务之一。至今为止,单宗评估方法在我国房地产评估业界还是占据绝对的主导地位,与此相比批量评估方法则处于刚刚起步的阶段。开征房产税在我国已经成为的获得社会广泛关注的社会问题,社会各界对此评价不一,尤其是对于有住房刚性需求的普通百姓来说,也许他们是最渴望从新一轮房产税改革中获得改革带来的一些好处。开征房产税前期准备工作就涵盖非常多的内容,税基评估工作可以称得上是诸多工作中最为重要的部分。本文就构建房产税税基评估体系问题在充分结合批量评估方法基础之上行了研究和探讨。 本文先是详细具体地阐述了和房产税税基评估的相关的一些基本理论知识,再根据总结和归纳的国外的评估经验构想符合我国实际情况的房产税税基批量评估体系。导论部分涵盖的内容有选题背景、国内外研究综述、研究思路与方法以及本文的创新和不足。第一章概述了基本的理论知识,分别介绍房产税、税基评估和批量评估他们各自的基本概念,其中重点是批量评估方法的选取过程介绍。第二章主要介绍了国际上一些国家的房产税征收经验以及房产税税基评估经验,,得出世界上大多数国家以评估价作为税基,以批量评估为方法的一致结论。第三章是关于在构建符合我国实际情况的房产税税基批量评估体系上提出了建设性的意见。第四章采用选取实际案例的方式印证批量评估方法在房产税税基评估时具备足够的合理性以及可行性,本章运用批量评估方法分别对安徽省16个省辖市的宏观数据以及六安市的30个楼盘的30套房产微观数据进行处理,从而能够将批量估理论知识运用到具体的房产税税基评估的实际中去。
[Abstract]:With the further deepening of the reform of China's real estate tax system, the evaluation of property tax base reflects its important position in the whole reform process. How to evaluate a large number of real estate with high efficiency and low cost, ensure the steady growth of fiscal revenue and reduce or eliminate the erosion of tax base has become one of the most important tasks. Up to now, the single-case evaluation method still occupies the absolute dominant position in the real estate appraisal industry of our country, compared with this, the batch evaluation method is just in its infancy. The levying of a property tax has become a social issue of widespread social concern in our country, and various sectors of society have different opinions on it, especially for ordinary people with rigid demand for housing. Perhaps they are most eager to reap some of the benefits of the new property tax reform. The preparation for the introduction of a property tax covers a lot, and the assessment of the tax base is the most important part of the work. In this paper, the problem of building the property tax base evaluation system is studied and discussed on the basis of the batch evaluation method. In this paper, some basic theoretical knowledge related to property tax base assessment is expounded in detail, and then the batch evaluation system of property tax base is put forward according to the summary and summary of foreign appraisal experience and in accordance with the actual situation of our country. The introduction covers the background of the topic, the domestic and foreign research review, research ideas and methods, as well as the innovation and shortcomings of this paper. The first chapter summarizes the basic theoretical knowledge and introduces the basic concepts of real estate tax, tax base assessment and batch evaluation, with emphasis on the selection process of batch evaluation methods. The second chapter mainly introduces the experience of real estate tax collection and the property tax base evaluation in some countries in the world, and draws a consistent conclusion that most countries in the world take the evaluation price as the tax base and the batch evaluation as the method. In the third chapter, constructive suggestions are put forward to construct the real estate tax base batch evaluation system in accordance with the actual situation of our country. The fourth chapter uses the method of selecting actual cases to confirm that the method of batch evaluation has enough rationality and feasibility when evaluating the tax base of real estate tax. In this chapter, the macro data of 16 provinces and municipalities in Anhui Province and the micro data of 30 real estate units in 30 buildings in Lu'an City are processed by the method of batch evaluation. Thus, the theory of batch valuation can be applied to the real estate tax base assessment.
【学位授予单位】:辽宁大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F812.42

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