本文選題：房產(chǎn)稅　切入點：稅基評估　出處：《河北大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：房地產(chǎn)業(yè)是我國經(jīng)濟發(fā)展的支柱產(chǎn)業(yè),稅收是我國財稅的主要經(jīng)濟來源。目前,中國房地產(chǎn)稅收制度存在突出問題,房地產(chǎn)稅改革已成為社會關(guān)注的焦點,因此引入統(tǒng)一的房地產(chǎn)稅是議事日程。2013年11月,在十八屆三中全會上,就深化改革方面提出了加快房產(chǎn)稅的立法和深化改革的決定。房產(chǎn)稅基評估是需要房產(chǎn)稅征收前做的工作,使用傳統(tǒng)評估方法進行的房地產(chǎn)稅基評估是可行的,但方法費時,成本高,不適合針對整個區(qū)域內(nèi)的房地產(chǎn)進行評估。境外的其他國家,如美國、英國,一直就在征收類似的房產(chǎn)稅,而且其對稅基評估理論的研究自然也是非常早的,境外房地產(chǎn)稅稅基評估是采用批評法的方法,目前我國稅基評估方法研究尚處于研究階段,因此這些國家在理論研究和實踐應(yīng)用都比我國具有優(yōu)勢,比我國要成熟。本文是建立在境外其他國家成熟的經(jīng)驗的基礎(chǔ)上的,同時根據(jù)我國正在推行的房產(chǎn)稅改革的形式進行研究。本文通過對國內(nèi)和境外稅基批量評估的比較研究,詳細的介紹了房產(chǎn)稅基批量評估的相關(guān)概念、房產(chǎn)稅稅基評估的基本要素和批量評估的基本概念。再以美國、立陶宛、香港等地正在實行的房產(chǎn)稅稅基批量評估的實踐作為借鑒,構(gòu)建適合我國國情的批量評估體系。最后以石家莊市存量房市場為基礎(chǔ)構(gòu)建批量評估的多元回歸模型來應(yīng)用房地產(chǎn)稅稅基批量評估方法。
[Abstract]:The real estate industry is the pillar industry of our country's economic development, the tax revenue is the main economic source of our country's finance and tax. At present, there are outstanding problems in the tax system of China's real estate, and the reform of the real estate tax has become the focus of the society's attention. So the introduction of a unified real estate tax is on the agenda. In November 2013, at the third Plenary session of the 18th CPC Central Committee, In terms of deepening the reform, the legislation on speeding up the property tax and the decision to deepen the reform are put forward. The property tax base assessment is a work that needs to be done before the property tax is collected. The assessment of the real estate tax base using the traditional evaluation method is feasible, but the method is time-consuming. It's too expensive to evaluate real estate across the region. Other countries outside the country, such as the United States and the UK, have been levying similar property taxes, and their research on the theory of tax base assessment is naturally very early. Overseas real estate tax base assessment is a critical method. At present, the research of tax base assessment method in China is still in the research stage, so these countries have advantages over our country in theoretical research and practical application. This paper is based on the mature experience of other overseas countries, and studies the form of the property tax reform being carried out in our country. This paper introduces in detail the related concepts of property tax base batch evaluation, the basic elements of real estate tax base evaluation and the basic concept of batch evaluation. Then, in the United States, Lithuania, the United States, Lithuania, the United States, Lithuania, the United States, Lithuania, In Hong Kong and other places, the practice of batch assessment of the property tax base is being implemented as a reference. Finally, based on the stock housing market of Shijiazhuang City, the multivariate regression model of batch evaluation is constructed to apply the method of real estate tax base batch evaluation.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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