本文選題：房產(chǎn)稅 + 稅基評估　； 參考：《遼寧大學》2014年碩士論文

【摘要】：伴隨著中國房地產(chǎn)稅制改革的進一步深化，房產(chǎn)稅稅基評估在整個改革過程體現(xiàn)了其重要的地位。如何高效率、低成本地完成對為數(shù)眾多的房地產(chǎn)的評估工作，確保財政收入穩(wěn)定增長，減少或消除對稅基的侵蝕成為當前眾多重要任務(wù)之一。至今為止，單宗評估方法在我國房地產(chǎn)評估業(yè)界還是占據(jù)絕對的主導地位，與此相比批量評估方法則處于剛剛起步的階段。開征房產(chǎn)稅在我國已經(jīng)成為的獲得社會廣泛關(guān)注的社會問題，社會各界對此評價不一，尤其是對于有住房剛性需求的普通百姓來說，也許他們是最渴望從新一輪房產(chǎn)稅改革中獲得改革帶來的一些好處。開征房產(chǎn)稅前期準備工作就涵蓋非常多的內(nèi)容，稅基評估工作可以稱得上是諸多工作中最為重要的部分。本文就構(gòu)建房產(chǎn)稅稅基評估體系問題在充分結(jié)合批量評估方法基礎(chǔ)之上行了研究和探討。 本文先是詳細具體地闡述了和房產(chǎn)稅稅基評估的相關(guān)的一些基本理論知識，再根據(jù)總結(jié)和歸納的國外的評估經(jīng)驗構(gòu)想符合我國實際情況的房產(chǎn)稅稅基批量評估體系。導論部分涵蓋的內(nèi)容有選題背景、國內(nèi)外研究綜述、研究思路與方法以及本文的創(chuàng)新和不足。第一章概述了基本的理論知識，分別介紹房產(chǎn)稅、稅基評估和批量評估他們各自的基本概念，其中重點是批量評估方法的選取過程介紹。第二章主要介紹了國際上一些國家的房產(chǎn)稅征收經(jīng)驗以及房產(chǎn)稅稅基評估經(jīng)驗，，得出世界上大多數(shù)國家以評估價作為稅基，以批量評估為方法的一致結(jié)論。第三章是關(guān)于在構(gòu)建符合我國實際情況的房產(chǎn)稅稅基批量評估體系上提出了建設(shè)性的意見。第四章采用選取實際案例的方式印證批量評估方法在房產(chǎn)稅稅基評估時具備足夠的合理性以及可行性，本章運用批量評估方法分別對安徽省16個省轄市的宏觀數(shù)據(jù)以及六安市的30個樓盤的30套房產(chǎn)微觀數(shù)據(jù)進行處理，從而能夠?qū)⑴抗览碚撝R運用到具體的房產(chǎn)稅稅基評估的實際中去。
[Abstract]:With the further deepening of the reform of China's real estate tax system, the evaluation of property tax base reflects its important position in the whole reform process. How to evaluate a large number of real estate with high efficiency and low cost, ensure the steady growth of fiscal revenue and reduce or eliminate the erosion of tax base has become one of the most important tasks. Up to now, the single-case evaluation method still occupies the absolute dominant position in the real estate appraisal industry of our country, compared with this, the batch evaluation method is just in its infancy. The levying of a property tax has become a social issue of widespread social concern in our country, and various sectors of society have different opinions on it, especially for ordinary people with rigid demand for housing. Perhaps they are most eager to reap some of the benefits of the new property tax reform. The preparation for the introduction of a property tax covers a lot, and the assessment of the tax base is the most important part of the work. In this paper, the problem of building the property tax base evaluation system is studied and discussed on the basis of the batch evaluation method. In this paper, some basic theoretical knowledge related to property tax base assessment is expounded in detail, and then the batch evaluation system of property tax base is put forward according to the summary and summary of foreign appraisal experience and in accordance with the actual situation of our country. The introduction covers the background of the topic, the domestic and foreign research review, research ideas and methods, as well as the innovation and shortcomings of this paper. The first chapter summarizes the basic theoretical knowledge and introduces the basic concepts of real estate tax, tax base assessment and batch evaluation, with emphasis on the selection process of batch evaluation methods. The second chapter mainly introduces the experience of real estate tax collection and the property tax base evaluation in some countries in the world, and draws a consistent conclusion that most countries in the world take the evaluation price as the tax base and the batch evaluation as the method. In the third chapter, constructive suggestions are put forward to construct the real estate tax base batch evaluation system in accordance with the actual situation of our country. The fourth chapter uses the method of selecting actual cases to confirm that the method of batch evaluation has enough rationality and feasibility when evaluating the tax base of real estate tax. In this chapter, the macro data of 16 provinces and municipalities in Anhui Province and the micro data of 30 real estate units in 30 buildings in Lu'an City are processed by the method of batch evaluation. Thus, the theory of batch valuation can be applied to the real estate tax base assessment.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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