批量评估方法在我国物业税税基评估中应用研究

发布时间：2018-02-04 14:25

本文关键词： 批量评估税基评估物业税　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产是我国经济中的支柱产业,房地产税收是我国财政收入的重要来源。现行的房地产税制存在诸多问题,已经不能够适应我国房地产市场发展需要,房地产税制改革已成为大趋势。要开征房产税,就必须对房地产税基进行评估,在这种背景下,关于物业税税基评估方法的研究,就具有非常十分重要的意义。批量评估作为物业税税基评估的有效方式,通过使用统一的模型和标准,不仅能在短时间内对大批量的房产进行准确的评估,而且能够达到效率和公平的统一。目前,国外许多国家开始使用计算机辅助的批量评估系统,并且取得了良好的效果。在我国,建立批量评估系统,可以为物业税的开征提供一种高效的评估方法。本文在阅读国内外大量文献的基础上,首先介绍批量评估方法理论与实践,对批量评估理论基础、应用前提、主要程序以及系统构成进行了系统的阐述,并分别介绍国际上的一些国家的批量评估实践运用。在此基础上,从我国现行房地产税制入手,分析物业税税基评估基本问题以及方法,表明引入批量评估方法的必要性。通过公平、效率以及可控性等方面分析,得出基于市场价值的批量评估是适合我国国情的最优选择。此外,运用多元回归分析方法对物业税税基进行定量分析,以北京市海淀区二手房为研究对象,对该区进行二手房批量评估的实证研究,通过一系列评估检验标准,验证了批量评估方法在我国是适用的。因此,对于与模型中的房地产相类似的房地产,可运用该模型迅速的得到评估值,为我国税基评估及具备共性的大批量资产评估提供借鉴。最后,借鉴国际批量评估实践经验以及结合我国具体国情,提出我国应用批量评估方法的配套措施,为批量评估方法在我国的实际应用提供了政策建议。
[Abstract]:Real estate is a pillar industry in our economy, and real estate tax is an important source of financial revenue. There are many problems in the current real estate tax system, which can not meet the needs of the development of the real estate market in China. Real estate tax system reform has become a major trend. In order to levy real estate tax, we must evaluate the real estate tax base. Under this background, the research on the property tax base evaluation method. Batch evaluation as an effective way to assess the tax base of property tax, through the use of a unified model and standards, not only in a short period of time for the accurate evaluation of large quantities of real estate. And can achieve the unity of efficiency and fairness. At present, many countries abroad began to use computer aided batch evaluation system, and achieved good results. In our country, the establishment of batch evaluation system. It can provide an efficient evaluation method for the levying of property tax. On the basis of reading a large number of literatures at home and abroad, this paper first introduces the theory and practice of batch evaluation method, and expounds systematically the theoretical basis, application premise, main program and system composition of batch evaluation. On this basis, starting with the current real estate tax system in China, the basic problems and methods of property tax base evaluation are analyzed. Through the analysis of fairness, efficiency and controllability, it is concluded that batch evaluation based on market value is the best choice suitable for China's national conditions. Using the method of multiple regression analysis to quantitative analysis of property tax base, taking the second-hand housing in Haidian District of Beijing as the research object, the empirical research on the batch evaluation of second-hand housing in Haidian District of Beijing is carried out, and a series of evaluation criteria are adopted. It is verified that the batch evaluation method is applicable in China. Therefore, for real estate similar to the real estate in the model, the model can be used to quickly get the evaluation value. It can provide reference for tax base assessment and mass asset assessment with common characteristics. Finally, this paper puts forward some supporting measures for the application of batch assessment method in our country, based on the practical experience of international batch assessment and the specific situation of our country. Some policy suggestions are provided for the practical application of batch evaluation method in China.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.233.47

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