我国房产税税基批量评估研究

发布时间：2018-04-28 22:21

本文选题：房产税 + 房产税税基　；参考：《山东大学》2014年硕士论文

【摘要】：随着房产税改制的不断深化,如何对不动产价值进行评估成为人们关注的焦点,如何进行房产税税基评估更是成为房产税开征的重要环节。我国房地产市场容量大,对房产进行一对一的评估,虽然较为精确,但是工作繁琐,工作量大,一旦房产税在全国推广,对于单一房产的具体评估将是一项浩大的工程。我国已经有很多学者研究了国外的批量评估技术,与传统单宗评估不同,批量评估的高效、准确、客观等优势,使得批量评估受到人们的欢迎,也得以使批量评估技术在我国有了快速的发展。本文在国内外学者研究的基础上,在理论环节中,首先,介绍了与房产税税基评估相关概念,分析归纳了国外税基评估中的重要事项,从而总结出我国房产税基评估应该注意和需要哪些步骤和程序。其次,在概念、应用技术等几个方面介绍了对批量评估技术,加深了对批量评估技术的认识,同时为下文实证分析奠定了理论基础。再次,介绍了三种常用批量评估方法及其实证案例,发现指标的确定和有效衡量是非常重要也是非常关键的环节,因为这些因素直接影响到模型模拟出的效果。接下来搜集相关数据,对分布在济南市区四个区域中30套二手出售房产进行了实证分析,尝试通过因子分析,最终确定影响因素指标。考虑到批量评估具有高效、准确、低成本的优势,同时结合我国开展房产税的现实情况,可以实现在短时间内对范围房产进行评估,建立一套完善的适合我国的计税价格批量评估体系势在必行。基于我国目前国内税基评估的情况,我们需要充分借鉴西方国家的经验,汲取其教训,在具有条件的城市,试探性的开展批量评估,同时我国政府应该完善批量评估其他相配套的设施,如房产登记信息系统的建立,评估标准的规范等。目前,我国有些城市已经开始了运用批量评估的方法,相信在借鉴国外批量评估的基础上,再加上国内根据实际情况的具体调整,未来批量评估技术一定会在我国大范围应用,并且更好的服务于税基评估。
[Abstract]:With the deepening of property tax reform, how to evaluate the value of real estate has become the focus of attention, and how to evaluate the tax base of real estate tax has become an important part of property tax collection. The real estate market in our country has a large capacity. Although it is more accurate, the work is tedious and the workload is large. Once the property tax is popularized in the whole country, the concrete evaluation of the single real estate will be a huge project. There are many scholars in our country who have studied the batch evaluation technology in foreign countries. Different from the traditional single-case evaluation, batch evaluation has the advantages of high efficiency, accuracy and objectivity, which makes the batch evaluation popular. It also enables the rapid development of batch evaluation technology in China. Based on the research of scholars at home and abroad, in the theoretical link, firstly, this paper introduces the concepts related to the evaluation of property tax base, and analyzes and summarizes the important issues in the assessment of tax base abroad. In order to sum up our country property tax base evaluation should pay attention to and need what steps and procedures. Secondly, this paper introduces the batch evaluation technology in several aspects, such as concept, application technology, etc. It deepens the understanding of batch evaluation technology, and lays a theoretical foundation for the following empirical analysis. Thirdly, three commonly used batch evaluation methods and their empirical cases are introduced. It is found that the determination and effective measurement of indicators is very important and crucial, because these factors directly affect the effectiveness of the model simulation. Then collect relevant data and analyze 30 second-hand real estate sold in four districts of Jinan city, and try to determine the influencing factor index by factor analysis. Considering that batch evaluation has the advantages of high efficiency, accuracy and low cost, combined with the reality of developing property tax in our country, it can be realized to evaluate the range of real estate in a short period of time. It is imperative to establish a set of perfect taxable price batch evaluation system for our country. Based on the current situation of domestic tax base assessment in our country, we need to draw full lessons from the experience of western countries, draw lessons from it, and carry out exploratory batch evaluation in cities with conditions. At the same time, our government should improve the batch evaluation of other matching facilities, such as the establishment of real estate registration information system, evaluation standards and so on. At present, some cities in our country have already started to use the method of batch evaluation. It is believed that on the basis of drawing lessons from overseas batch evaluation, and in addition to the specific domestic adjustment according to the actual situation, the future batch evaluation technology will definitely be widely used in our country. And better serve the tax base assessment.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

【参考文献】