规范城市房屋租赁与计税租金的理论与实证研究

发布时间：2017-12-28 08:54

  本文关键词：规范城市房屋租赁与计税租金的理论与实证研究　出处：《东北大学》2014年硕士论文　论文类型：学位论文

  更多相关文章： 租赁 计税租金 租金标准 估价 投资性购房

【摘要】：近几年,随着城市化进程加快,城市流动人口增多,我国房地产二、三级市场发展速度逐步递增。虽然房屋租赁管理已逐步进入规范化、制度化的管理轨道,但在房屋租赁的过程中暴露出来的问题却未见减少,所带来诸如相关的法律法规、管理制度、计税租金、租赁税等社会问题受到人们的高度关注。因此,加强房屋租赁市场的建设、管理和监督势在必行。本文首先基于房地产市场、房屋租金及房地产市场相关税收的含义及组成等相关理论,并通过归纳整理近几年沈阳房地产一、二、三级市场的数据以及相关文献的比较研究,分析我国(以沈阳为例)房屋租赁与房地产市场及房地产业税收的关联性,并分别提出房地产各级市场和税收方面现存在的问题。而后在房屋租赁中心与地税局现有计税租金标准基础上,通过与保障性住房的租金对比,利用房地产评估中的市场比较法和收益还原法测算、评估,综合取舍测得现有商品房租金标准,并包含对执行计税租金、申报价、租金评估价等标准的说明与建议。最后,建立居住用房屋租赁计税租金标准(修订)拟案,为地税局和房屋租赁中心在今后工作中作以参考。并分别从政府、中介、自然人的角度,对未来的房地产市场怎样规范化管理提出指导性的意见和建议,以促进房屋租赁市场健康发展。
[Abstract]:In recent years, with the acceleration of urbanization and the increase of urban floating population, the development of the two or three level market of real estate in China is increasing gradually. Although the rental management has gradually entered the standardization and institutionalization of the management of the track, but exposed in the process of rental housing in the problem has not been reduced, brought about by the laws and regulations, management system, tax rent, rental tax and other related social problems such as the subject to people's attention. Therefore, it is imperative to strengthen the construction, management and supervision of the housing rental market. Based on the meaning and composition of the theory of real estate market, rental housing and real estate market related tax, and through comparative study summed up in recent years, Shenyang real estate one or two, three market data and related literature, analysis of China's (Shenyang for example) Association of rental housing and real estate market and the real estate tax, and then put forward the real estate market levels and tax problems. Then in the housing rental center and the Local Taxation Bureau of the existing rental tax on the basis of the standard, by contrast with the rent affordable housing, the real estate appraisal in the market comparison approach and income reduction calculation, evaluation, comprehensive choice of measured existing commercial housing rent standards, and contain instructions and suggestions for the implementation of the tax, rent, price rent assessment standard. Finally, the paper establishes the renting rent standard for residential rental housing (Revised), which is a reference for the land tax bureau and the housing rental center in the future work. From the perspective of government, intermediaries and natural persons, it puts forward some suggestions and suggestions for future standardized management of the real estate market, so as to promote the healthy development of the housing rental market.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23
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本文编号：1345358