我国物业税税基批量评估体系构建及应用研究

发布时间：2018-01-06 07:37

本文关键词：我国物业税税基批量评估体系构建及应用研究　出处：《重庆理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：本文研究的主要内容是物业税税基批量评估体系的构建,通过利用比较法、规范分析法以及理论与实践结合法进行理论的研究和体系的构建,介绍国内外在物业税税基批量评估领域所作的研究,同时吸收国外税基评估体系构建的有益经验,在此基础上提出如何建立我国物业税税基批量评估系统,并以重庆为例进行具体应用的说明。在研究内容上,本文分为五个部分。第一部分对物业税的研究背景、意义、国内外研究概述以及本文一些可能得创新点作了初步阐述。第二部分对物业税税基批量评估的概念及其相关理论作了说明。第三部分借鉴了外国的税基评估体系,借此探讨了在我国开展物业税税基批量评估的可行性。第四部分主要阐述如何构建我国的物业税税基批量评估体系,其中,包括税基评估机构的设立、数据库的建立以及评估基准日选择等方面的介绍。第五部分以重庆为例对物业税税基批量评估模型的构建和实施进行实证分析,即选择了重庆4个区100个住宅交易案例,同时对评估价值有影响的特征变量进行筛选,确定了12个变量进行回归分析,并对物业税税基批量评估的具体应用进行了详细说明。第六部分针对物业税税基批量评估系统的建立提出建议,并对未来的工作进行展望。在研究方法上,理论与实践相结合的方法是税基批量评估的主要研究方法。文章的前半部分对于如何建立物业税税基批量评估系统进行了理论铺垫和国外借鉴,并提出我国建立物业税税基批量评估系统的可行性,在文章的后半部分就如何构建系统以及系统的操作进行了具体说明。
[Abstract]:The main content of this paper is the construction of property tax base batch evaluation system, through the use of comparative method, normative analysis method and the combination of theory and practice to carry out theoretical research and system construction. This paper introduces the research in the field of property tax base batch evaluation at home and abroad, and at the same time, absorbs the beneficial experience of foreign tax base evaluation system, and then puts forward how to establish the property tax base batch evaluation system in our country. And take Chongqing as an example to explain the specific application. In the research content, this paper is divided into five parts. The first part of property tax research background, significance. In the second part, the concept of property tax base batch evaluation and its related theories are explained. The third part draws lessons from foreign tax base assessment system. . This paper discusses the feasibility of batch evaluation of property tax base in China. Part 4th mainly describes how to build the property tax base batch evaluation system, including the establishment of tax base assessment institutions. Part 5th takes Chongqing as an example to analyze the construction and implementation of the property tax base batch evaluation model. That is to say, 100 housing transaction cases in 4 districts of Chongqing were selected. At the same time, 12 variables were selected for regression analysis. At the same time, the application of batch evaluation of property tax base is explained in detail. Part 6th puts forward some suggestions for the establishment of property tax base batch evaluation system, and prospects the future work. The method of combining theory with practice is the main research method of tax base batch evaluation. The first part of this paper has carried on the theoretical foundation and the foreign reference to how to establish the property tax tax base batch evaluation system. The feasibility of establishing the property tax base batch evaluation system in our country is also put forward. In the second half of this paper, how to build the system and how to operate the system are explained in detail.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F299.233.47;F812.42

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