房产税税基批量评估中特征价格模型的应用研究

发布时间：2018-06-26 11:09

本文选题：批量评估 + 特征价格模型　；参考：《河北大学》2014年硕士论文

【摘要】：目前，我国房产税是依据国务院1986年颁布的《中华人民共和国房产税暂行条例》进行征收的，房产税的计税依据为房产余值或租金金额，这种税制的计税依据设计是不合理的,房产原值不会随经济发展、物价变化和房产价值的上升而相应增加；而以租金收入作为计税依据时,由于目前房屋出租的收入已经列入营业税征税范围，，在此基础上再征收房产税会存在重复征税的现象。对于计税依据不合理的问题，可以将房地产税基的评估方法改为批量评估方法。批量评估是应用在大量房地产价值评估中的一种评估方法，可以做到在短时间内对大批量房地产进行快速、准确、低成本的价值评估。现阶段的房产税税基批量评估主要是以市场法、成本法、收益法三大评估基本方法原理作为批量评估的建模基础。特征价格模型是国外广泛运用的研究异质性商品属性和商品价格之间关系经常采用的模型。房地产是典型的异质性商品,近年来特征价格模型在房地产研究领域得到了广泛的应用。本文主要研究了税基评估的基本理论和批量评估法在我国应用的相关问题,首先对国内外关于批量评估、特征价格模型研究的历史和现状进行分析总结；其次结合特征价格模型的发展历史、理论基础，总结了关于建立特征价格模型中的各个变量选择的情况，并对建立房产税税基评估中的特征价格模型进行了理论分析；最后通过实例对房产税税基评估中的特征价格模型进行了实证分析。
[Abstract]:At present, the property tax of our country is collected in accordance with the "interim regulations of the people's Republic of China on property tax" promulgated by the State Council in 1986. The tax calculation of the property tax is based on the residual value of the real estate or the amount of rent, and the tax basis of this tax system is not reasonable. The original value of the real estate will not increase with the development of the economy, the changes in prices and the rise in the value of the real estate. However, when the rental income is used as the basis for tax calculation, since the income from the rental of the house is now included in the scope of the business tax, On this basis, there will be a double taxation of property tax. For the problem of unreasonable tax basis, the evaluation method of real estate tax base can be changed into batch evaluation method. Batch evaluation is an evaluation method used in a large number of real estate valuation, which can be used to evaluate the value of large real estate quickly, accurately and low-cost in a short period of time. At the present stage, the basic principles of three basic methods of property tax base evaluation are market method, cost method and income method as the modeling basis of batch evaluation. Characteristic price model is widely used abroad to study the relationship between heterogeneous commodity attributes and commodity prices. Real estate is a typical heterogeneous commodity. In recent years, the characteristic price model has been widely used in the field of real estate research. In this paper, the basic theory of tax base assessment and the application of batch assessment in China are studied. Firstly, the history and present situation of batch assessment and characteristic price model are analyzed and summarized. Secondly, according to the development history and theoretical basis of the feature price model, the paper summarizes the selection of each variable in establishing the feature price model, and makes a theoretical analysis on the characteristic price model in the establishment of the property tax base evaluation. Finally, an empirical analysis of the characteristic price model in the property tax base assessment is carried out.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F224;F812.42;F299.23

【参考文献】