存量住房税基批量评估中的交易日期调整系数研究

发布时间：2017-12-31 13:31

本文关键词：存量住房税基批量评估中的交易日期调整系数研究　出处：《南京工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，我国存量住房市场发展迅速，由于地理位置优越、周边配套齐全、户型适中等原因，存量住房受到了市场的欢迎，交易量不断放大，个别大城市存量住房交易规模已经超过增量住房市场，成为了住房市场主要的交易类型。然而，在存量住房交易过程中，纳税人往往签订“阴阳合同”，故意低报成交价格，造成税收大量流失。因此，我国开展了应用评估技术加强存量住房税收征管工作。本文的研究对象为存量住房税基批量评估中的交易日期调整系数。在存量住房税基批量评估中，采用的方法主要为市场法中的间接比较法，通过运用两次直接比较法，结合批量评估系统，一次性、大批量地评估应税住房在估价时点的计税价值。由于交易日期的不同，存量住房所处的市场状况可能会发生变化，进而导致房价波动。评估时，应将由于市场状况的不同对房价造成的影响做出调整，这一调整称为交易日期调整，采用的调整系数称为交易日期调整系数。本文针对市场数据条件的不同，将交易日期调整系数的确定方法归结为房价指数法、房价变动率法、长期趋势法及监测点法等确定方法，指出房价指数法在确定交易日期调整系数中有着重要的作用。本文详细地介绍了房价指数的初等编制方法和质量调整型编制方法，提出了我国存量住房价格指数编制方法的改进思路。在采用初等编制方法的基础上，引入质量调整型编制方法的思想，细分行政区域和存量住房类型，设立标准存量住房，统一数据样本的品质特征，确保参与编制房价指数的数据同质可比，由此编制出分类的房价指数。本文还分析了房价指数不同形式之间存在的内在关系，得出了更加适用于确定交易日期调整系数的指数形式。最后，本文以河南省洛阳市为实证研究对象，利用经改进的房价指数编制方法编制得出洛阳市“分行政区域、分住房类型”的房价指数，并且同国家统计局发布的洛阳市二手住宅价格指数进行对比分析，认为本文编制的房价指数更加符合地方实际，针对性更强，，编制方法更加科学。通过列举案例，对利用房价指数确定交易日期调整系数做了具体说明。经过实证效果分析，认为本文以房价指数确定的交易日期调整系数结果准确，经交易日期调整后的评估价格与真实交易价格的误差在合理范围之内。
[Abstract]:In recent years, the stock housing market in China has developed rapidly. Due to the advantages of geographical location, complete peripheral support, moderate household type and other reasons, stock housing has been welcomed by the market, and the volume of trading has been constantly enlarged. The transaction scale of stock housing in some big cities has exceeded the incremental housing market, and has become the main transaction type of housing market. However, in the process of stock housing transaction, taxpayers often sign "Yin and Yang contract". Therefore, China has carried out the application of evaluation technology to strengthen the tax collection and management of housing stock. The research object of this paper is the transaction date adjustment coefficient in the stock housing tax base batch evaluation. In the stock housing tax base batch evaluation, the main method used is the indirect comparison method in the market method. Through the use of two direct comparisons, combined with the batch evaluation system, the taxable value of taxable housing at the valuation time point is evaluated in one time and in large quantities, due to the different trading dates. Stock housing market conditions may change, resulting in fluctuations in house prices. When assessing, the impact of different market conditions on house prices should be adjusted, this adjustment is referred to as the adjustment of trading date. The adjustment coefficient adopted is called the adjustment coefficient of the transaction date. In view of the different market data conditions, the determination method of the adjustment coefficient of the transaction date is reduced to the house price index method and the price change rate method. It is pointed out that the method of house price index plays an important role in determining the adjustment coefficient of trading date. This paper introduces in detail the primary compilation method of house price index and the method of quality adjustment, and puts forward the idea of improving the compilation method of stock housing price index in our country, on the basis of adopting the method of elementary house price index. Introduce the idea of quality adjustment method, subdivide administrative areas and stock housing types, set up standard stock housing, unify the quality characteristics of data samples, and ensure the homogeneity of the data involved in the compilation of housing price index. This paper also analyzes the internal relationship between different forms of house price index, and obtains the index form which is more suitable for determining the adjustment coefficient of transaction date. Finally. In this paper, Luoyang City, Henan Province as an empirical research object, using the improved housing price index compilation method to draw up Luoyang "sub-administrative area, sub-housing type" housing price index. And compared with the second-hand housing price index of Luoyang published by the National Bureau of Statistics, it is concluded that the housing price index compiled in this paper is more in line with the local reality and has stronger pertinence. The compilation method is more scientific. Through enumerating the case, the author makes a concrete explanation to determine the transaction date adjustment coefficient by using the house price index. It is considered that the adjustment coefficient of the transaction date determined by the price index is accurate, and the error between the estimated price and the real transaction price after the adjustment of the transaction date is within a reasonable range.
【学位授予单位】：南京工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23

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