房产税税基批量评估的特征价格模型应用研究
发布时间：2018-11-24 21:27
【摘要】：回顾我国房地产行业这些年的发展历程不难看出：自2010年至2013年间，我国大部分城市的房地产市场一直都处于一个价格不断攀升的过程当中，为了使我国的房地产市场能够实现有秩序的稳健发展，我国中央及地方政府也不断在政策上努力推陈出新，但现在看来，各种相关政策似乎都很难掌控我国房地产市场的大局，近期甚至还有相关的经济专家及相关研究机构在公开网络媒体上提醒中国要谨防房地产泡沫发生的可能性。 立足于竞争如此激烈的社会化国际大环境中，我国无时无处不面临着巨大的挑战，因此要想立于不败之地，就需要下大力气改革创新，走与国际化接轨的政策路线。目前许多国家都已经对其公民持有的房屋或土地等财产征收相应的房地产税，并且该部分税收已经成为其国内地方税的一个重要财政来源。然而，在我国是否需要针对居民的存量住房征收房产税？这一话题始终处在争议过程中。目前，比较主流的观点认为：应当借鉴国外经验，对存量住房征收房产税，这一方面能够实现我国在税制结构上的新调整，进而优化税制，同时还可以完善政府在房地产市场的宏观调控手段；另一方面，还有可能对我国地方政府多年来埋下的“土地财政”隐患起到根本性的遏制作用，从而消除我国房地产市场价格节节攀升的一个重要根源。在这样一个背景下，我国上海和重庆两地已经于2011年1月起按国务院部署率先针对个人住房进行征收房产税试点。 本文欲对国外的房产税政策及相关的具体征收实施办法作出简单的梳理，，并在此基础上，设想在不久的将来我国开始对个人住宅征收保有税，且将我国未来逐渐发展成熟的房产税的计税基础定位于应税房产的市场评估价值。大量房产市场价值的评估，需要一种客观公正、快捷有效的批量评估技术，而目前国际上得到广泛应用的批量评估特征价格模型是可以借鉴使用的有效评估手段。 基于这一考虑，文章首先对批量评估及特征价格模型的相关概念、原理、优缺点进行了表述；然后就其应用假设、可能涉及到的因素选择、模型的具体实现形式及相关检验做出了进一步的系统性归纳分析；最后，本文应用所采集的某地住宅房地产样本基础数据对房产税税基批量评估的特征价格模型进行了实证分析研究。最终得到的回归方程不仅通过了各种统计量及相关参数的统计检验，而且模型在经济意义的检验上也基本契合了基础数据选取地的房地产市场行情。在以上研究基础上，本文推出的最后结论是：在所采集的住宅房地产基础数据较真实可靠的前提下，我们可以利用特征价格模型对具有相似区位特征、建筑特征和邻里环境特征的住宅房地产进行批量评估，并且能够得出具有良好解释度的住宅特征价格影响函数。所以，批量评估技术中的特征价格模型在房产税税基批量评估中具有良好的应用前景。
[Abstract]:Looking back on the development of the real estate industry in China, it is not easy to see that the real estate market of most cities in China has been in a rising price from 2010 to 2013, so that the real estate market of our country can realize the stable development of order, China's central and local governments have also made constant efforts to push new ones, but now it seems to be hard to control the overall situation of the real estate market in our country. In the near future, even the relevant economic experts and relevant research institutions remind China of the possibility of preventing the occurrence of the real estate bubble in the open network media. Based on the fierce competition of the international large-scale environment, there is no place to face the great challenge in our country, so it is necessary to reform the innovation, go and internationalization of the policy. The course is that many countries have levied a corresponding real estate tax on property, such as houses or lands held by their citizens, and that part of the tax has become an important financial source of local taxes in the country Source. However, there is a need for a housing levy on the resident's stock Tax? The subject is always in dispute. At present, the main point of view is that the real estate tax should be levied on the stock house by reference to the foreign experience, which can realize the new adjustment of our country's tax system structure, and then optimize the tax system, and also improve the government's macro-control measures in the real estate market, and the other On the other hand, it is also possible to have a fundamental deterrent effect on the 鈥渓and finance鈥
本文编号：2355123
[Abstract]:Looking back on the development of the real estate industry in China, it is not easy to see that the real estate market of most cities in China has been in a rising price from 2010 to 2013, so that the real estate market of our country can realize the stable development of order, China's central and local governments have also made constant efforts to push new ones, but now it seems to be hard to control the overall situation of the real estate market in our country. In the near future, even the relevant economic experts and relevant research institutions remind China of the possibility of preventing the occurrence of the real estate bubble in the open network media. Based on the fierce competition of the international large-scale environment, there is no place to face the great challenge in our country, so it is necessary to reform the innovation, go and internationalization of the policy. The course is that many countries have levied a corresponding real estate tax on property, such as houses or lands held by their citizens, and that part of the tax has become an important financial source of local taxes in the country Source. However, there is a need for a housing levy on the resident's stock Tax? The subject is always in dispute. At present, the main point of view is that the real estate tax should be levied on the stock house by reference to the foreign experience, which can realize the new adjustment of our country's tax system structure, and then optimize the tax system, and also improve the government's macro-control measures in the real estate market, and the other On the other hand, it is also possible to have a fundamental deterrent effect on the 鈥渓and finance鈥
本文编号：2355123
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