房地产税基批量评估法研究

发布时间：2018-01-23 12:43

本文关键词： 税基评估房地产税批量评估法　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】：进入21世纪以后，我国房地产业迅猛发展，这使得房地产税备受人们的关注。开征房地产税已经成为当前社会经济中的一个热点问题，，这就使得构建科学的房地产税基评估体系显得尤为重要。本文首先从房地产理论和批量评估理论两个方面，对国内外相关文献进行了总结归纳，明确了本文的研究主题，随后对房地产税基批量评估的背景、理论以及研究意义逐项分析，在概括本文用到的方法、可取和不足之处之后，进入本文的第二章内容，对我国房地产税基评估现状进行宏观和微观分析：宏观分析首先明确我国目前“房地产税”涵盖的税种，再提出房地产税基评估领域存在的四个方面的问题；微观分析则是从二手房市场的“阴阳合同”行为入手，分析了我国现行房地产税制存在的问题及原因，指出了我国开展房地产税基评估的必要性。本文的第三章主要介绍境外房地产税基评估实践和我国的经验借鉴：通过美国和加拿大在房地产税税基评估计税依据、房地产税基评估有效期、房地产税基评估方法三个方面相关政策的对比，总结出我国在计税依据、评估周期、评估方法及批量评估法四个方面的经验借鉴和启示。第四章围绕批量评估方法展开，先对批量评估的概念与特征、前提与关键环节的主要内容进行介绍，再从批量评估原理、配套技术和统计应用三方面介绍建立批量评估模型的必备理论和技术。最后，收集2013年北京市东西城区的房地产交易数据进行实证分析,按照前文介绍的批量评估方法，运用相关计量工具，建立多元线性回归模型，进行检验后得出结论，并在房地产税基评估的数据选取、变量选取及争议制度等方面提出较合理的建议，希望为构建北京地区房地产批量评估方法体系提供科学的参考依据。
[Abstract]:Since 21th century, the rapid development of real estate industry in China, which makes the real estate tax has attracted people's attention. The levying of real estate tax has become a hot issue in the current social economy. This makes the construction of a scientific evaluation system of real estate tax base is particularly important. Firstly, this paper summarizes and summarizes the domestic and foreign related literature from the two aspects of real estate theory and batch evaluation theory. Then the background, theory and significance of the real estate tax base batch evaluation are analyzed one by one, after summarizing the methods used in this paper, desirable and inadequate. Enter the second chapter of this article, the current situation of real estate tax base assessment in China is analyzed macroscopically and microscopically: firstly, the tax categories covered by the "real estate tax" in our country are clearly defined. Then the paper puts forward four problems in the field of real estate tax base evaluation. The microcosmic analysis starts with the "Yin and Yang contract" behavior of the second-hand housing market, and analyzes the existing problems and reasons of our country's current real estate tax system. The third chapter mainly introduces the overseas real estate tax base assessment practice and the experience of our country. The tax basis is assessed through the United States and Canada in the real estate tax base. The validity of real estate tax base evaluation, real estate tax base evaluation methods of three aspects of the comparison of relevant policies, summed up the tax basis in our country, evaluation cycle. Evaluation method and batch evaluation method four aspects of experience and inspiration. 4th chapter around batch evaluation method, first of all, the concept and characteristics of batch evaluation, the premise and the main content of key links are introduced. Then it introduces the necessary theory and technology of establishing batch evaluation model from three aspects: batch evaluation principle, supporting technology and statistical application. Finally. Collect the real estate transaction data of Dongxi District of Beijing in 2013 to carry on the empirical analysis, according to the batch evaluation method introduced above, use the relevant measurement tools, establish the multivariate linear regression model. After the test, the conclusion is drawn, and in the real estate tax base evaluation data selection, variables selection and dispute system and other aspects of the more reasonable recommendations. It is hoped to provide a scientific reference for the construction of real estate batch evaluation method system in Beijing area.
【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】：F299.23;F812.42

【引证文献】