本文關(guān)鍵詞：西安市存量房稅基批量評(píng)估方法研究　出處：《西安建筑科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 存量房 稅基評(píng)估 改進(jìn)綜合評(píng)價(jià)法

【摘要】：隨著我國(guó)居民生活水平的不斷提高，居民對(duì)住房的剛性需求不斷增大，房地產(chǎn)業(yè)獲得了穩(wěn)定發(fā)展，其在國(guó)民經(jīng)濟(jì)中的地位和重要性愈顯明朗，房地產(chǎn)的調(diào)控成效逐步顯現(xiàn)。作為調(diào)控手段的房地產(chǎn)稅收也成為國(guó)家稅收的重要來(lái)源。稅制改革作為規(guī)范房地產(chǎn)市場(chǎng)交易行為、減少偷稅漏稅現(xiàn)象的重要手段，在平衡收益分配、促進(jìn)社會(huì)公平、加大財(cái)政收入等方面都發(fā)揮著重要作用。 房地產(chǎn)稅收征管和稅制改革的重要內(nèi)容是以市場(chǎng)評(píng)估價(jià)值作為計(jì)稅依據(jù)，其中，采用先進(jìn)的技術(shù)建立批量評(píng)稅系統(tǒng)是改革的核心所在。因此，盡快建立房地產(chǎn)稅基評(píng)估體系，采用先進(jìn)的批量評(píng)估技術(shù)，科學(xué)并且合理的確定房地產(chǎn)交易稅基評(píng)估價(jià)格迫在眉睫。 本文采用改進(jìn)綜合評(píng)價(jià)法作為主要研究方法。改進(jìn)綜合評(píng)價(jià)法是將課稅范圍內(nèi)的所有存量房按行政區(qū)域因素劃分為多個(gè)片區(qū)和板塊，建立樓幢綜合評(píng)價(jià)指標(biāo)體系和住宅修正體系“兩個(gè)體系”，確定小區(qū)基準(zhǔn)價(jià)、樓幢基準(zhǔn)價(jià)和住宅評(píng)估價(jià)格“三個(gè)價(jià)格”,最終建立西安市存量房交易稅基批量評(píng)估模型。其中，如何確定小區(qū)基準(zhǔn)價(jià)是本文的創(chuàng)新點(diǎn)和核心。在綜合評(píng)價(jià)法中，小區(qū)基準(zhǔn)價(jià)與樓幢基準(zhǔn)價(jià)的確定都是采用綜合評(píng)價(jià)打分獲得，受評(píng)估人員主觀判斷影響較大。而在本文的改進(jìn)綜合評(píng)價(jià)法中，小區(qū)基準(zhǔn)價(jià)采用兩個(gè)方面數(shù)據(jù)確定，降低了評(píng)估人員主觀判斷的影響程度，使評(píng)估結(jié)果更加客觀、公正。 在實(shí)例應(yīng)用中，首先通過(guò)分析西安市存量房市場(chǎng)的現(xiàn)狀，并與全國(guó)其他發(fā)展水平相近的城市做出比較，分析在西安市采用批量評(píng)估技術(shù)、建立批量評(píng)估數(shù)據(jù)庫(kù)的可行性；然后，以西安市－高新區(qū)－高新路板塊－A小區(qū)為例對(duì)改進(jìn)綜合評(píng)價(jià)法在西安市存量房稅基批量評(píng)估中的應(yīng)用做出具體說(shuō)明，并最終建立西安市存量房交易稅基批量評(píng)估模型和數(shù)據(jù)庫(kù)，，實(shí)現(xiàn)西安市存量房交易稅基評(píng)估價(jià)格的實(shí)時(shí)查詢與在線評(píng)估，節(jié)約評(píng)估成本，保證國(guó)家稅收，規(guī)范西安市存量房市場(chǎng)交易秩序。 通過(guò)本文的研究所建立的存量房交易稅基批量評(píng)估模型和數(shù)據(jù)庫(kù)，能夠?yàn)槎愂照鞴芄ぷ魈峁﹨⒖迹瑖?yán)格房地產(chǎn)交易環(huán)節(jié)稅收，保護(hù)交易雙方權(quán)益，防止稅款流失，從而促進(jìn)房地產(chǎn)市場(chǎng)的健康穩(wěn)步發(fā)展。同時(shí)，有利于豐富房地產(chǎn)稅基評(píng)估理論，為房地產(chǎn)稅收評(píng)估提供一種新的思路，具有重要的現(xiàn)實(shí)指導(dǎo)意義。
[Abstract]:With the development of our people's living standards continue to improve, the rigid demand for housing residents is increasing, the real estate industry has a steady development, its status and importance in the national economy is increasingly clear, the effectiveness of regulation of real estate gradually. As a means of regulating the real estate tax has become an important source of national tax revenue. The reform as the norms of the real estate market transactions, an important means to reduce the phenomenon of tax evasion, in the balance of income distribution, promote social fairness, increase the fiscal revenue plays an important role.
An important aspect of the real estate tax collection and tax reform is to assess the market value as the tax basis, the tax assessment system of mass is the core of the reform is to adopt advanced technology. Therefore, the establishment of real estate tax assessment system as soon as possible, the mass appraisal technology advanced, scientific and reasonable to determine the price of the real estate transaction tax assessment imminent.
This paper adopts improved comprehensive evaluation method as the main research method. The improved comprehensive evaluation method is all within the scope of the stock of housing tax according to administrative region factors is divided into a plurality of area and plate, establish the comprehensive evaluation index system of buildings and residential correction system of "two systems", to determine the area of the benchmark price, benchmark price and buildings the residential price assessment "three price", the eventual establishment of Xi'an city housing stock transaction tax base mass appraisal model. Among them, how to determine the area of the benchmark price is the innovation of this paper and the core. In the comprehensive evaluation method, and determine the price of residential building floor benchmark benchmark price is the comprehensive evaluation score obtained by the influence of evaluation subjective judgments of personnel. In this paper the improved comprehensive evaluation method, the two aspects of small benchmark price data to determine, reduce the influence degree of subjective judgment and assessment personnel to make the evaluation results more objective View, justice.
In the practical application, firstly, through the analysis of the status of Xi'an city housing stock market, and make a comparison with other similar level of development of the city, the analysis using the mass appraisal in Xi'an City, the establishment of the database the feasibility of mass appraisal; then, in Xi'an city - high tech Zone - plate high road - A area as an example to improve the comprehensive the evaluation method in Xi'an city housing stock mass assessment application in details, and the eventual establishment of Xi'an city housing stock transaction tax base mass appraisal model and database, real-time query and online evaluation of Xi'an city housing stock transaction tax assessment price, save the cost of the assessment, to ensure the national tax, standardize Xi'an housing stock market transactions order.
The model and database of mass appraisal through this study established Cunliangfangjiaoyi tax base, can provide a reference for the work of tax collection and management, strict tax aspects of real estate transactions, to protect the interests of both transactions, to prevent the loss of tax revenue, so as to promote the healthy and steady development of the real estate market. At the same time, enrich the theory of real estate tax assessment, to provide a new ideas for the real estate tax assessment, it has important practical significance.

【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.23;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 史新;;構(gòu)建我國(guó)房地產(chǎn)稅基評(píng)估體系的有關(guān)思考[J];中國(guó)城市經(jīng)濟(jì);2010年11期

2 黃夢(mèng)吟;郭化林;;基于GIS的房地產(chǎn)稅稅基批量評(píng)估[J];財(cái)會(huì)月刊;2012年18期

3 喬志敏;李德峰;鄒文軍;周戰(zhàn)強(qiáng);;基于財(cái)產(chǎn)稅征收的不動(dòng)產(chǎn)價(jià)值評(píng)估——對(duì)北京市4個(gè)內(nèi)城區(qū)的實(shí)證分析[J];城市發(fā)展研究;2009年03期

4 楊娜萍;喬德軍;;地理信息系統(tǒng)(GIS)技術(shù)的發(fā)展與挑戰(zhàn)[J];大壩與安全;2009年S1期

5 耿繼進(jìn);何素芳;;房地產(chǎn)計(jì)稅價(jià)格批量評(píng)估實(shí)證研究[J];地理空間信息;2011年03期

6 史新;;構(gòu)建我國(guó)房地產(chǎn)稅基評(píng)估體系的思考[J];廣東經(jīng)濟(jì);2010年12期

7 李明;練奇峰;;試析房地產(chǎn)稅基評(píng)估——技術(shù)標(biāo)準(zhǔn)[J];中國(guó)房地產(chǎn);2006年05期

8 徐一萍;;物業(yè)稅稅基評(píng)估體系的構(gòu)建思路[J];中國(guó)房地產(chǎn);2007年11期

9 紀(jì)益成;稅基評(píng)估有關(guān)問(wèn)題研究[J];國(guó)有資產(chǎn)研究;1999年06期

10 孫鳳儀;韓曉露;;房產(chǎn)稅稅基批量評(píng)估文獻(xiàn)綜述[J];地方財(cái)政研究;2013年03期

本文編號(hào)：1386102