本文選題：房產(chǎn)稅 + 稅基評(píng)估��； 參考：《河北大學(xué)》2013年碩士論文

【摘要】：自1950年《全國(guó)稅政實(shí)施要?jiǎng)t》將房產(chǎn)稅列為開(kāi)征的14個(gè)稅種之一后，我國(guó)房產(chǎn)稅一直處于起步調(diào)整階段，隨著1986年《中華人民共和國(guó)房產(chǎn)稅暫行條例》的頒布，我國(guó)房產(chǎn)稅制才得以全面建立。當(dāng)前，隨著市場(chǎng)環(huán)境的不斷變化，房產(chǎn)稅改革已逐步提上議事日程，基本方案將會(huì)對(duì)原有的部分房地產(chǎn)稅種加以整合，并對(duì)征稅對(duì)象和計(jì)稅依據(jù)進(jìn)行市場(chǎng)化改革，使整個(gè)不動(dòng)產(chǎn)稅收制度更加適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制以及政府宏觀調(diào)控的需要，其中有關(guān)計(jì)稅依據(jù)及評(píng)估方法的調(diào)整和界定，將是改革的重中之重。 本文從當(dāng)前我國(guó)房地產(chǎn)稅收法律制度以及相關(guān)房地產(chǎn)實(shí)際出發(fā)，詳細(xì)論述房產(chǎn)稅稅基評(píng)估的現(xiàn)狀、問(wèn)題及對(duì)策。首先，對(duì)我國(guó)房產(chǎn)稅稅基評(píng)估體系作一基本概述，分析現(xiàn)階段房產(chǎn)稅稅基評(píng)估的國(guó)內(nèi)現(xiàn)狀、評(píng)估的必要性及可行性，說(shuō)明我國(guó)在稅基評(píng)估制度尚不完善的背景下，房產(chǎn)稅稅基評(píng)估將有利于推動(dòng)市場(chǎng)經(jīng)濟(jì)資源的整合配置、維護(hù)社會(huì)公平。其次，從評(píng)估理論、評(píng)估實(shí)際、評(píng)估主體、評(píng)估方法、評(píng)估技術(shù)等角度出發(fā)，，對(duì)建立稅基評(píng)估體系存在的問(wèn)題即制度不健全、權(quán)屬劃分不清、評(píng)估技術(shù)落后、評(píng)估專(zhuān)業(yè)素質(zhì)低等進(jìn)行詳細(xì)剖析，旨在為我國(guó)未來(lái)開(kāi)展房產(chǎn)稅稅基評(píng)估業(yè)務(wù)提供一定的指導(dǎo)。最后，針對(duì)房產(chǎn)稅稅基評(píng)估存在的問(wèn)題，提出建立和健全房地產(chǎn)價(jià)格評(píng)估制度的建議，即要不斷完善評(píng)估法律制度，通過(guò)協(xié)調(diào)評(píng)估機(jī)構(gòu)設(shè)置、合理選擇評(píng)估方法、科學(xué)運(yùn)用批量評(píng)估、GIS地理信息系統(tǒng)等評(píng)估技術(shù)，立足國(guó)情不斷提高評(píng)估的真實(shí)性和客觀性，進(jìn)一步推進(jìn)房產(chǎn)稅改革的有效實(shí)施。
[Abstract]:Since 1950, property tax has been listed as one of the 14 taxes collected, and the property tax in our country has been in the initial stage of adjustment. With the promulgation of the interim regulations of the people's Republic of China on Real Estate tax in 1986,China's real estate tax system can be fully established.At present, with the constant change of the market environment, the property tax reform has been put on the agenda gradually, the basic scheme will integrate some of the original real estate taxes, and the tax object and tax basis will be market-oriented reform.Making the whole real estate tax system more suitable for the socialist market economic system and the needs of the government's macro-control, the adjustment and definition of the tax basis and evaluation methods will be the most important part of the reform.Starting from the current legal system of real estate tax and the reality of related real estate in China, this paper discusses in detail the present situation, problems and countermeasures of the evaluation of the tax base of real estate tax.First of all, it makes a basic overview of the property tax base evaluation system in our country, analyzes the current domestic situation, the necessity and feasibility of the evaluation, and explains that the tax base evaluation system is not perfect in our country.Property tax base evaluation will help to promote the integration of market economy resources allocation and maintain social equity.Secondly, from the point of view of evaluation theory, evaluation practice, evaluation subject, evaluation method and evaluation technology, the problems existing in the establishment of tax base evaluation system are that the system is not perfect, the ownership division is not clear, and the evaluation technology is backward.The purpose of this paper is to provide some guidance for the future development of property tax base evaluation in China.Finally, in view of the problems existing in the evaluation of the real estate tax base, the paper puts forward some suggestions to establish and perfect the appraisal system of real estate price, that is, to continuously perfect the legal system of evaluation, to choose the evaluation method reasonably by coordinating the setting of the appraisal organization.In order to improve the authenticity and objectivity of the evaluation based on the national conditions, we can further promote the effective implementation of the property tax reform by using the batch evaluation GIS and other evaluation techniques scientifically.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F299.23

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