存量房交易计税价格批量评估技术路线的改进研究

发布时间：2018-06-14 17:07

本文选题：存量房交易 + 计税价格　；参考：《南京工业大学》2013年硕士论文

【摘要】：随着我国市场经济的发展以及房地产市场化的推进，房地产交易活动越来越频繁，活跃的市场一方面为交易环节房地产税收提供了广阔的税源，另一方面也使得纳税人低报、瞒报成交价格逃避税赋的行为逐渐增多，交易环节税收征管漏洞凸显。在我国，存量房交易过程中税费征管普遍不够理想，做低合同价是存量房买卖中经常发生的现象，这可以带来较大的避税空间。存量房买卖中避免做低合同价现象发生的最关键的环节就是房产估价，针对存量房交易中存在的买卖双方低报交易价格问题，税务部门提出应将评税技术应用于房地产交易计税价格核定。丹东、杭州、南京作为批量评估试点城市都建立了各自的存量房交易计税价格批量评估体系，，本文首先对这三个城市使用的批量评估技术路线进行了对比分析，得出了各自的优缺点及适用范围，然后在已有的技术路线的基础上，取长补短，提出改进的存量房交易计税价格批量评估技术路线，使之适用于情况更为复杂的城市，并以南京市城中板块为例具体说明改进的技术路线的操作方法。改进的技术路线包括评估区位体系划分、基准价格确定以及修正参数体系建立三个部分。在评估区位体系划分方面，本技术路线采取板块+行政分区相结合的方式，在基准价格求取和修正参数体系建立方面，首先是收集存量房实际成交信息，建立特征价格模型，然后通过特征价格方程计算修正系数，再使用改进的方法（市场——特征值法）求取标准样本房的价格，即基准价格，最后将标准样本房修正为待估房地产，从而求取待估房地产的价格。介绍完改进的技术路线的操作步骤之后，本文最后又以某一个具体的待估房屋为例，介绍如何用改进的技术路线求取待估房屋的价格，并做了误差分析，误差分析的结果表明通过本技术路线求取的评估值与实际成交值误差较小，本技术路线有一定的实用性。其他城市可以参照本技术路线，再结合本地房地产市场情况，建立符合本地实际的应用房地产估价技术评估存量房交易价格申报工作的路径与方法，在顺利完成国家税务总局布置工作的同时进一步提高计税价格管理水平。
[Abstract]:With the development of China's market economy and the promotion of real estate marketization, real estate transactions become more and more frequent. On the one hand, the active market provides a broad tax source for real estate tax in the transaction link, on the other hand, it also causes taxpayers to underreport. Understated transaction price evasion of tax behavior gradually increased, transaction links tax collection and management loopholes highlighted. In our country, the collection and management of taxes and fees in the course of stock house transaction is generally not ideal, and low contract price is a common phenomenon in stock house trading, which can bring about a large tax avoidance space. The key link to avoid the phenomenon of low contract price in stock house sale is property valuation, aiming at the problem of understating the transaction price between buyer and seller in the transaction of stock house. Tax department should apply tax assessment technology to real estate transaction tax price. Dandong, Hangzhou and Nanjing, as batch evaluation pilot cities, have established their own stock housing transaction, tax and price batch evaluation system. Firstly, this paper makes a comparative analysis of the batch evaluation technology routes used in these three cities. The advantages and disadvantages and the scope of application are obtained, and then, on the basis of the existing technical route, the author puts forward the improved technical route of stock house transaction tax price batch evaluation, which can be applied to the city with more complicated situation. Taking Nanjing City Plate as an example, the operation method of the improved technical route is explained in detail. The improved technical route includes the division of the evaluation location system, the determination of the benchmark price and the establishment of the revised parameter system. In the evaluation of location system division, this technical line adopts the combination of the plate administrative division, in the reference price calculation and the correction parameter system establishment, first is collects the stock house actual transaction information, establishes the characteristic price model, Then the correction coefficient is calculated by the characteristic price equation, and then the price of the standard sample room is obtained by using the improved method (market-eigenvalue method). Finally, the standard sample house is revised as the real estate to be estimated. In order to obtain the price of real estate to be assessed. After introducing the operation steps of the improved technical route, taking a concrete house to be evaluated as an example, this paper introduces how to use the improved technical route to obtain the price of the house to be evaluated, and makes error analysis. The result of error analysis shows that the error between the evaluation value obtained by the technical route and the actual transaction value is small, and the technical route is practical to some extent. Other cities may, with reference to the technical route and combined with the local real estate market situation, establish a path and method for the application of real estate valuation technology in line with the local reality to evaluate the declaration of transaction prices of stock houses, In the successful completion of the State Administration of Taxation layout at the same time further improve the level of tax price management.
【学位授予单位】：南京工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F812.42

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