西安市存量房税基批量评估方法研究

发布时间：2018-01-06 03:29

本文关键词：西安市存量房税基批量评估方法研究　出处：《西安建筑科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国居民生活水平的不断提高，居民对住房的刚性需求不断增大，房地产业获得了稳定发展，其在国民经济中的地位和重要性愈显明朗，房地产的调控成效逐步显现。作为调控手段的房地产税收也成为国家税收的重要来源。税制改革作为规范房地产市场交易行为、减少偷税漏税现象的重要手段，在平衡收益分配、促进社会公平、加大财政收入等方面都发挥着重要作用。房地产税收征管和税制改革的重要内容是以市场评估价值作为计税依据，其中，采用先进的技术建立批量评税系统是改革的核心所在。因此，尽快建立房地产税基评估体系，采用先进的批量评估技术，科学并且合理的确定房地产交易税基评估价格迫在眉睫。本文采用改进综合评价法作为主要研究方法。改进综合评价法是将课税范围内的所有存量房按行政区域因素划分为多个片区和板块，建立楼幢综合评价指标体系和住宅修正体系“两个体系”，确定小区基准价、楼幢基准价和住宅评估价格“三个价格”,最终建立西安市存量房交易税基批量评估模型。其中，如何确定小区基准价是本文的创新点和核心。在综合评价法中，小区基准价与楼幢基准价的确定都是采用综合评价打分获得，受评估人员主观判断影响较大。而在本文的改进综合评价法中，小区基准价采用两个方面数据确定，降低了评估人员主观判断的影响程度，使评估结果更加客观、公正。在实例应用中，首先通过分析西安市存量房市场的现状，并与全国其他发展水平相近的城市做出比较，分析在西安市采用批量评估技术、建立批量评估数据库的可行性；然后，以西安市－高新区－高新路板块－A小区为例对改进综合评价法在西安市存量房税基批量评估中的应用做出具体说明，并最终建立西安市存量房交易税基批量评估模型和数据库，，实现西安市存量房交易税基评估价格的实时查询与在线评估，节约评估成本，保证国家税收，规范西安市存量房市场交易秩序。通过本文的研究所建立的存量房交易税基批量评估模型和数据库，能够为税收征管工作提供参考，严格房地产交易环节税收，保护交易双方权益，防止税款流失，从而促进房地产市场的健康稳步发展。同时，有利于丰富房地产税基评估理论，为房地产税收评估提供一种新的思路，具有重要的现实指导意义。
[Abstract]:With the development of our people's living standards continue to improve, the rigid demand for housing residents is increasing, the real estate industry has a steady development, its status and importance in the national economy is increasingly clear, the effectiveness of regulation of real estate gradually. As a means of regulating the real estate tax has become an important source of national tax revenue. The reform as the norms of the real estate market transactions, an important means to reduce the phenomenon of tax evasion, in the balance of income distribution, promote social fairness, increase the fiscal revenue plays an important role.
An important aspect of the real estate tax collection and tax reform is to assess the market value as the tax basis, the tax assessment system of mass is the core of the reform is to adopt advanced technology. Therefore, the establishment of real estate tax assessment system as soon as possible, the mass appraisal technology advanced, scientific and reasonable to determine the price of the real estate transaction tax assessment imminent.
This paper adopts improved comprehensive evaluation method as the main research method. The improved comprehensive evaluation method is all within the scope of the stock of housing tax according to administrative region factors is divided into a plurality of area and plate, establish the comprehensive evaluation index system of buildings and residential correction system of "two systems", to determine the area of the benchmark price, benchmark price and buildings the residential price assessment "three price", the eventual establishment of Xi'an city housing stock transaction tax base mass appraisal model. Among them, how to determine the area of the benchmark price is the innovation of this paper and the core. In the comprehensive evaluation method, and determine the price of residential building floor benchmark benchmark price is the comprehensive evaluation score obtained by the influence of evaluation subjective judgments of personnel. In this paper the improved comprehensive evaluation method, the two aspects of small benchmark price data to determine, reduce the influence degree of subjective judgment and assessment personnel to make the evaluation results more objective View, justice.
In the practical application, firstly, through the analysis of the status of Xi'an city housing stock market, and make a comparison with other similar level of development of the city, the analysis using the mass appraisal in Xi'an City, the establishment of the database the feasibility of mass appraisal; then, in Xi'an city - high tech Zone - plate high road - A area as an example to improve the comprehensive the evaluation method in Xi'an city housing stock mass assessment application in details, and the eventual establishment of Xi'an city housing stock transaction tax base mass appraisal model and database, real-time query and online evaluation of Xi'an city housing stock transaction tax assessment price, save the cost of the assessment, to ensure the national tax, standardize Xi'an housing stock market transactions order.
The model and database of mass appraisal through this study established Cunliangfangjiaoyi tax base, can provide a reference for the work of tax collection and management, strict tax aspects of real estate transactions, to protect the interests of both transactions, to prevent the loss of tax revenue, so as to promote the healthy and steady development of the real estate market. At the same time, enrich the theory of real estate tax assessment, to provide a new ideas for the real estate tax assessment, it has important practical significance.

【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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