【摘要】：回顧我國(guó)房地產(chǎn)行業(yè)這些年的發(fā)展歷程不難看出：自2010年至2013年間，我國(guó)大部分城市的房地產(chǎn)市場(chǎng)一直都處于一個(gè)價(jià)格不斷攀升的過(guò)程當(dāng)中，為了使我國(guó)的房地產(chǎn)市場(chǎng)能夠?qū)崿F(xiàn)有秩序的穩(wěn)健發(fā)展，我國(guó)中央及地方政府也不斷在政策上努力推陳出新，但現(xiàn)在看來(lái)，各種相關(guān)政策似乎都很難掌控我國(guó)房地產(chǎn)市場(chǎng)的大局，近期甚至還有相關(guān)的經(jīng)濟(jì)專家及相關(guān)研究機(jī)構(gòu)在公開網(wǎng)絡(luò)媒體上提醒中國(guó)要謹(jǐn)防房地產(chǎn)泡沫發(fā)生的可能性。 立足于競(jìng)爭(zhēng)如此激烈的社會(huì)化國(guó)際大環(huán)境中，我國(guó)無(wú)時(shí)無(wú)處不面臨著巨大的挑戰(zhàn)，因此要想立于不敗之地，就需要下大力氣改革創(chuàng)新，走與國(guó)際化接軌的政策路線。目前許多國(guó)家都已經(jīng)對(duì)其公民持有的房屋或土地等財(cái)產(chǎn)征收相應(yīng)的房地產(chǎn)稅，并且該部分稅收已經(jīng)成為其國(guó)內(nèi)地方稅的一個(gè)重要財(cái)政來(lái)源。然而，在我國(guó)是否需要針對(duì)居民的存量住房征收房產(chǎn)稅？這一話題始終處在爭(zhēng)議過(guò)程中。目前，比較主流的觀點(diǎn)認(rèn)為：應(yīng)當(dāng)借鑒國(guó)外經(jīng)驗(yàn)，對(duì)存量住房征收房產(chǎn)稅，這一方面能夠?qū)崿F(xiàn)我國(guó)在稅制結(jié)構(gòu)上的新調(diào)整，進(jìn)而優(yōu)化稅制，同時(shí)還可以完善政府在房地產(chǎn)市場(chǎng)的宏觀調(diào)控手段；另一方面，還有可能對(duì)我國(guó)地方政府多年來(lái)埋下的“土地財(cái)政”隱患起到根本性的遏制作用，從而消除我國(guó)房地產(chǎn)市場(chǎng)價(jià)格節(jié)節(jié)攀升的一個(gè)重要根源。在這樣一個(gè)背景下，我國(guó)上海和重慶兩地已經(jīng)于2011年1月起按國(guó)務(wù)院部署率先針對(duì)個(gè)人住房進(jìn)行征收房產(chǎn)稅試點(diǎn)。 本文欲對(duì)國(guó)外的房產(chǎn)稅政策及相關(guān)的具體征收實(shí)施辦法作出簡(jiǎn)單的梳理，，并在此基礎(chǔ)上，設(shè)想在不久的將來(lái)我國(guó)開始對(duì)個(gè)人住宅征收保有稅，且將我國(guó)未來(lái)逐漸發(fā)展成熟的房產(chǎn)稅的計(jì)稅基礎(chǔ)定位于應(yīng)稅房產(chǎn)的市場(chǎng)評(píng)估價(jià)值。大量房產(chǎn)市場(chǎng)價(jià)值的評(píng)估，需要一種客觀公正、快捷有效的批量評(píng)估技術(shù)，而目前國(guó)際上得到廣泛應(yīng)用的批量評(píng)估特征價(jià)格模型是可以借鑒使用的有效評(píng)估手段。 基于這一考慮，文章首先對(duì)批量評(píng)估及特征價(jià)格模型的相關(guān)概念、原理、優(yōu)缺點(diǎn)進(jìn)行了表述；然后就其應(yīng)用假設(shè)、可能涉及到的因素選擇、模型的具體實(shí)現(xiàn)形式及相關(guān)檢驗(yàn)做出了進(jìn)一步的系統(tǒng)性歸納分析；最后，本文應(yīng)用所采集的某地住宅房地產(chǎn)樣本基礎(chǔ)數(shù)據(jù)對(duì)房產(chǎn)稅稅基批量評(píng)估的特征價(jià)格模型進(jìn)行了實(shí)證分析研究。最終得到的回歸方程不僅通過(guò)了各種統(tǒng)計(jì)量及相關(guān)參數(shù)的統(tǒng)計(jì)檢驗(yàn)，而且模型在經(jīng)濟(jì)意義的檢驗(yàn)上也基本契合了基礎(chǔ)數(shù)據(jù)選取地的房地產(chǎn)市場(chǎng)行情。在以上研究基礎(chǔ)上，本文推出的最后結(jié)論是：在所采集的住宅房地產(chǎn)基礎(chǔ)數(shù)據(jù)較真實(shí)可靠的前提下，我們可以利用特征價(jià)格模型對(duì)具有相似區(qū)位特征、建筑特征和鄰里環(huán)境特征的住宅房地產(chǎn)進(jìn)行批量評(píng)估，并且能夠得出具有良好解釋度的住宅特征價(jià)格影響函數(shù)。所以，批量評(píng)估技術(shù)中的特征價(jià)格模型在房產(chǎn)稅稅基批量評(píng)估中具有良好的應(yīng)用前景。
[Abstract]:Looking back on the development of the real estate industry in China, it is not easy to see that the real estate market of most cities in China has been in a rising price from 2010 to 2013, so that the real estate market of our country can realize the stable development of order, China's central and local governments have also made constant efforts to push new ones, but now it seems to be hard to control the overall situation of the real estate market in our country. In the near future, even the relevant economic experts and relevant research institutions remind China of the possibility of preventing the occurrence of the real estate bubble in the open network media. Based on the fierce competition of the international large-scale environment, there is no place to face the great challenge in our country, so it is necessary to reform the innovation, go and internationalization of the policy. The course is that many countries have levied a corresponding real estate tax on property, such as houses or lands held by their citizens, and that part of the tax has become an important financial source of local taxes in the country Source. However, there is a need for a housing levy on the resident's stock Tax? The subject is always in dispute. At present, the main point of view is that the real estate tax should be levied on the stock house by reference to the foreign experience, which can realize the new adjustment of our country's tax system structure, and then optimize the tax system, and also improve the government's macro-control measures in the real estate market, and the other On the other hand, it is also possible to have a fundamental deterrent effect on the 鈥渓and finance鈥

本文編號(hào)：2355123