批量评估法在居民住宅税基评估中的模拟应用研究

发布时间：2018-01-24 18:23

本文关键词： 房地产税税基评估批量评估法回归分析法　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：根据国际惯例，，批量评估法已经成为税基评估的首选方法，近年来我国虽有大量学者对国外批量评估法理论体系进行了梳理和介绍，结合我国国情做了一定的探讨和研究，但我国的批量评估技术性研究还处于相对较低的水平。本文主要针对现阶段房地产税开征的目标，对房地产税基评估理论和方法进行讨论，并针对房地产税基范围中最为重要的居民住宅税基，进行评估方法的讨论，并展开具体的模拟应用研究，就研究过程中出现的问题进行了总结和分析，并尝试性的提出一些建议。本文共分为六章：第一章为引言部分，主要对选题背景及意义进行阐述，对国内外税基评估的进展进行文献梳理，提出本研究的具体研究内容及技术路径。第二章则主要对本文所涉及的房地产税基评估的相关概念进行界定，并对房地产税基评估的相关理论以及批量评估法在税基评估中的一些特性进行介绍。第三章以北京市为例，对居民住宅交易特点等具体情况进行研究，并选择合理的评估方法。第四章为模拟应用研究部分，对北京城区（东城、西城）以及郊区（顺义区）的普通住宅类房地产税基进行模拟应用，根据该地块的具体情况建立模型，并对模型的评估一致性进行检测。第五章主要提出北京市实施房地产税税基批量评估中需要进一步解决和完善的问题及其相应解决办法。第六章为结论部分，对本文研究结果进行总结，并指出本文研究结论和不足之处。
[Abstract]:According to international practice, batch evaluation method has become the preferred method of tax base assessment. In recent years, a large number of scholars in China have combed and introduced the theoretical system of batch evaluation method abroad. Combined with the situation of our country, this paper makes a certain discussion and research, but the technical research of batch evaluation in China is still in a relatively low level. This paper mainly aims at the target of levying real estate tax at the present stage. This paper discusses the theory and method of real estate tax base evaluation, and discusses the evaluation method of residential house tax base, which is the most important one in the real estate tax base range. This paper summarizes and analyzes the problems in the research process, and puts forward some tentative suggestions. This paper is divided into six chapters: the first chapter is the introduction part, mainly on the background and significance of the topic, domestic and foreign tax base assessment of the progress of literature combing. Put forward the specific research content and technical path of this study. The second chapter mainly defines the related concepts of the real estate tax base evaluation involved in this paper. And the real estate tax base assessment theory and batch evaluation method in the tax base assessment of some characteristics are introduced. Chapter three takes Beijing as an example to study the characteristics of residential transactions and other specific circumstances. And choose the reasonable evaluation method. 4th chapter as the simulation application research part, to Beijing urban area (Dongcheng, west city) and the suburb (Shunyi district) the ordinary residential real estate tax base to carry on the simulation application. The model is established according to the specific situation of the site. And the evaluation consistency of the model was tested. Chapter 5th mainly proposed that the implementation of real estate tax base batch evaluation in Beijing needs to be further solved and improved problems and the corresponding solutions. Chapter 6th is the conclusion. This paper summarizes the research results, and points out the conclusions and shortcomings of this paper.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F812.42;F233

【引证文献】