基于批量评估方法的房产税税基评估研究

发布时间：2018-03-22 21:21

本文选题：房产税　切入点：税基评估　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：房地产业是我国经济发展的支柱产业,税收是我国财税的主要经济来源。目前,中国房地产税收制度存在突出问题,房地产税改革已成为社会关注的焦点,因此引入统一的房地产税是议事日程。2013年11月,在十八届三中全会上,就深化改革方面提出了加快房产税的立法和深化改革的决定。房产税基评估是需要房产税征收前做的工作,使用传统评估方法进行的房地产税基评估是可行的,但方法费时,成本高,不适合针对整个区域内的房地产进行评估。境外的其他国家,如美国、英国,一直就在征收类似的房产税,而且其对税基评估理论的研究自然也是非常早的,境外房地产税税基评估是采用批评法的方法,目前我国税基评估方法研究尚处于研究阶段,因此这些国家在理论研究和实践应用都比我国具有优势,比我国要成熟。本文是建立在境外其他国家成熟的经验的基础上的,同时根据我国正在推行的房产税改革的形式进行研究。本文通过对国内和境外税基批量评估的比较研究,详细的介绍了房产税基批量评估的相关概念、房产税税基评估的基本要素和批量评估的基本概念。再以美国、立陶宛、香港等地正在实行的房产税税基批量评估的实践作为借鉴,构建适合我国国情的批量评估体系。最后以石家庄市存量房市场为基础构建批量评估的多元回归模型来应用房地产税税基批量评估方法。
[Abstract]:The real estate industry is the pillar industry of our country's economic development, the tax revenue is the main economic source of our country's finance and tax. At present, there are outstanding problems in the tax system of China's real estate, and the reform of the real estate tax has become the focus of the society's attention. So the introduction of a unified real estate tax is on the agenda. In November 2013, at the third Plenary session of the 18th CPC Central Committee, In terms of deepening the reform, the legislation on speeding up the property tax and the decision to deepen the reform are put forward. The property tax base assessment is a work that needs to be done before the property tax is collected. The assessment of the real estate tax base using the traditional evaluation method is feasible, but the method is time-consuming. It's too expensive to evaluate real estate across the region. Other countries outside the country, such as the United States and the UK, have been levying similar property taxes, and their research on the theory of tax base assessment is naturally very early. Overseas real estate tax base assessment is a critical method. At present, the research of tax base assessment method in China is still in the research stage, so these countries have advantages over our country in theoretical research and practical application. This paper is based on the mature experience of other overseas countries, and studies the form of the property tax reform being carried out in our country. This paper introduces in detail the related concepts of property tax base batch evaluation, the basic elements of real estate tax base evaluation and the basic concept of batch evaluation. Then, in the United States, Lithuania, the United States, Lithuania, the United States, Lithuania, the United States, Lithuania, In Hong Kong and other places, the practice of batch assessment of the property tax base is being implemented as a reference. Finally, based on the stock housing market of Shijiazhuang City, the multivariate regression model of batch evaluation is constructed to apply the method of real estate tax base batch evaluation.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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