存量住房交易价格批量评估的房地产状况调整系数研究
发布时间:2018-09-01 09:58
【摘要】:为了避免存量住房交易过程中的“阴阳合同”、偷税漏税等情况的发生,政府部门开始推广采用房地产评估技术加强存量住房交易税收征管。 存量住房批量评估采用的是市场比较法中的间接比较法。采用间接比较法评估的关键在于选择合适的可比实例、可比实例与估价对象间的修正、比准价格的求取。可比实例与估价对象间的修正包括交易情况修正、市场状况调整和房地产状况调整,其中房地产状况调整由于房地产状况因素的繁杂、千变万化,使得如何选择与调整成为间接比较法的难点和关键所在,对评估结果的准确性影响较大,,因此本文选择房地产状况调整作为研究对象。 本文通过研究国内外参考文献将影响存量住房交易价格的房地产状况因素进行汇总,通过间接比较法明确屏蔽的房地产状况因素,结合标准存量住房类型,最终确定存量住房交易价格批量评估中需调整的房地产状况因素。通常分析确定房地产状况调整系数的经常使用的方法可分为专家咨询法和数学方法(即定性和定量两方面),其中专家咨询法分为传统专家咨询法和德尔菲法,数学方法分为以层次分析法为代表的方法和交易数据法。通过将这四种方法对比分析发现本文研究的存量住房交易价格批量评估在拥有充足交易数据的前提下采用交易数据法和德尔菲法分别定量、定性的确定房地产状况调整系数最为合适,并详细介绍运用这两种方法的具体技术流程。最后以河南省洛阳市西工区的多层无电梯存量住房作为实证研究对象,利用上述方法确定出房地产状况调整系数,并且利用真实交易案例验证表明运用交易数据法和德尔菲法结合确定房地产状况调整系数较为科学、具有实际操作性,这对改变长期以来评估过程中由于主观因素导致评估价格不实的现象具有重要的意义和实际应用价值。
[Abstract]:In order to avoid the occurrence of "Yin and Yang contract" and tax evasion in the course of stock housing transaction, government departments began to promote the use of real estate evaluation technology to strengthen the tax collection and management of stock housing transactions. The stock housing batch evaluation adopts the indirect comparison method in the market comparison method. The key to use indirect comparison method is to select the appropriate comparable example, the correction between the comparable case and the object of valuation, and the calculation of the quasi price. The revisions between comparable examples and valuation objects include the correction of the transaction situation, the adjustment of the market conditions and the adjustment of the real estate situation, in which the adjustment of the real estate situation is varied because of the complexity of the real estate condition factors. So how to choose and adjust is the difficulty and key of indirect comparative method, which has a great influence on the accuracy of evaluation results, so this paper chooses the adjustment of real estate status as the object of study. This paper summarizes the real estate condition factors which affect the stock housing transaction price by studying the domestic and foreign references, and makes clear the shielded real estate condition factors by indirect comparison method, combining with the standard stock housing type. Finally determine the stock housing transaction price in the batch evaluation of real estate needs to adjust the factors. Usually, the methods used to determine the adjustment factor of real estate condition can be divided into expert consultation method and mathematical method (qualitative and quantitative), among which expert consulting method is divided into traditional expert consultation method and Delphi method. Mathematical methods are divided into analytic hierarchy process and transaction data. Through the comparative analysis of these four methods, it is found that the stock housing transaction price volume evaluation studied in this paper uses the transaction data method and Delphi method to quantify the stock housing transaction price under the premise of having sufficient transaction data. It is most appropriate to determine the adjustment coefficient of real estate condition qualitatively, and to introduce in detail the concrete technical process of using these two methods. Finally, taking the stock housing without elevators in the Xigong District of Luoyang City, Henan Province as the empirical research object, using the above method to determine the adjustment coefficient of the real estate situation. And using real transaction cases to verify that the use of transaction data method and Delphi method combined to determine the real estate condition adjustment coefficient is more scientific, has the actual operation, It is of great significance and practical value to change the phenomenon that the evaluation price is not true due to subjective factors in the process of evaluation for a long time.
【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
本文编号:2216847
[Abstract]:In order to avoid the occurrence of "Yin and Yang contract" and tax evasion in the course of stock housing transaction, government departments began to promote the use of real estate evaluation technology to strengthen the tax collection and management of stock housing transactions. The stock housing batch evaluation adopts the indirect comparison method in the market comparison method. The key to use indirect comparison method is to select the appropriate comparable example, the correction between the comparable case and the object of valuation, and the calculation of the quasi price. The revisions between comparable examples and valuation objects include the correction of the transaction situation, the adjustment of the market conditions and the adjustment of the real estate situation, in which the adjustment of the real estate situation is varied because of the complexity of the real estate condition factors. So how to choose and adjust is the difficulty and key of indirect comparative method, which has a great influence on the accuracy of evaluation results, so this paper chooses the adjustment of real estate status as the object of study. This paper summarizes the real estate condition factors which affect the stock housing transaction price by studying the domestic and foreign references, and makes clear the shielded real estate condition factors by indirect comparison method, combining with the standard stock housing type. Finally determine the stock housing transaction price in the batch evaluation of real estate needs to adjust the factors. Usually, the methods used to determine the adjustment factor of real estate condition can be divided into expert consultation method and mathematical method (qualitative and quantitative), among which expert consulting method is divided into traditional expert consultation method and Delphi method. Mathematical methods are divided into analytic hierarchy process and transaction data. Through the comparative analysis of these four methods, it is found that the stock housing transaction price volume evaluation studied in this paper uses the transaction data method and Delphi method to quantify the stock housing transaction price under the premise of having sufficient transaction data. It is most appropriate to determine the adjustment coefficient of real estate condition qualitatively, and to introduce in detail the concrete technical process of using these two methods. Finally, taking the stock housing without elevators in the Xigong District of Luoyang City, Henan Province as the empirical research object, using the above method to determine the adjustment coefficient of the real estate situation. And using real transaction cases to verify that the use of transaction data method and Delphi method combined to determine the real estate condition adjustment coefficient is more scientific, has the actual operation, It is of great significance and practical value to change the phenomenon that the evaluation price is not true due to subjective factors in the process of evaluation for a long time.
【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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