本文選題：存量房交易 + 計稅價格　； 參考：《南京工業(yè)大學(xué)》2013年碩士論文

【摘要】：隨著我國市場經(jīng)濟(jì)的發(fā)展以及房地產(chǎn)市場化的推進(jìn)，房地產(chǎn)交易活動越來越頻繁，活躍的市場一方面為交易環(huán)節(jié)房地產(chǎn)稅收提供了廣闊的稅源，另一方面也使得納稅人低報、瞞報成交價格逃避稅賦的行為逐漸增多，交易環(huán)節(jié)稅收征管漏洞凸顯。在我國，存量房交易過程中稅費征管普遍不夠理想，做低合同價是存量房買賣中經(jīng)常發(fā)生的現(xiàn)象，這可以帶來較大的避稅空間。存量房買賣中避免做低合同價現(xiàn)象發(fā)生的最關(guān)鍵的環(huán)節(jié)就是房產(chǎn)估價，針對存量房交易中存在的買賣雙方低報交易價格問題，稅務(wù)部門提出應(yīng)將評稅技術(shù)應(yīng)用于房地產(chǎn)交易計稅價格核定。 丹東、杭州、南京作為批量評估試點城市都建立了各自的存量房交易計稅價格批量評估體系，，本文首先對這三個城市使用的批量評估技術(shù)路線進(jìn)行了對比分析，得出了各自的優(yōu)缺點及適用范圍，然后在已有的技術(shù)路線的基礎(chǔ)上，取長補短，提出改進(jìn)的存量房交易計稅價格批量評估技術(shù)路線，使之適用于情況更為復(fù)雜的城市，并以南京市城中板塊為例具體說明改進(jìn)的技術(shù)路線的操作方法。改進(jìn)的技術(shù)路線包括評估區(qū)位體系劃分、基準(zhǔn)價格確定以及修正參數(shù)體系建立三個部分。在評估區(qū)位體系劃分方面，本技術(shù)路線采取板塊+行政分區(qū)相結(jié)合的方式，在基準(zhǔn)價格求取和修正參數(shù)體系建立方面，首先是收集存量房實際成交信息，建立特征價格模型，然后通過特征價格方程計算修正系數(shù)，再使用改進(jìn)的方法（市場——特征值法）求取標(biāo)準(zhǔn)樣本房的價格，即基準(zhǔn)價格，最后將標(biāo)準(zhǔn)樣本房修正為待估房地產(chǎn)，從而求取待估房地產(chǎn)的價格。介紹完改進(jìn)的技術(shù)路線的操作步驟之后，本文最后又以某一個具體的待估房屋為例，介紹如何用改進(jìn)的技術(shù)路線求取待估房屋的價格，并做了誤差分析，誤差分析的結(jié)果表明通過本技術(shù)路線求取的評估值與實際成交值誤差較小，本技術(shù)路線有一定的實用性。其他城市可以參照本技術(shù)路線，再結(jié)合本地房地產(chǎn)市場情況，建立符合本地實際的應(yīng)用房地產(chǎn)估價技術(shù)評估存量房交易價格申報工作的路徑與方法，在順利完成國家稅務(wù)總局布置工作的同時進(jìn)一步提高計稅價格管理水平。
[Abstract]:With the development of China's market economy and the promotion of real estate marketization, real estate transactions become more and more frequent. On the one hand, the active market provides a broad tax source for real estate tax in the transaction link, on the other hand, it also causes taxpayers to underreport. Understated transaction price evasion of tax behavior gradually increased, transaction links tax collection and management loopholes highlighted. In our country, the collection and management of taxes and fees in the course of stock house transaction is generally not ideal, and low contract price is a common phenomenon in stock house trading, which can bring about a large tax avoidance space. The key link to avoid the phenomenon of low contract price in stock house sale is property valuation, aiming at the problem of understating the transaction price between buyer and seller in the transaction of stock house. Tax department should apply tax assessment technology to real estate transaction tax price. Dandong, Hangzhou and Nanjing, as batch evaluation pilot cities, have established their own stock housing transaction, tax and price batch evaluation system. Firstly, this paper makes a comparative analysis of the batch evaluation technology routes used in these three cities. The advantages and disadvantages and the scope of application are obtained, and then, on the basis of the existing technical route, the author puts forward the improved technical route of stock house transaction tax price batch evaluation, which can be applied to the city with more complicated situation. Taking Nanjing City Plate as an example, the operation method of the improved technical route is explained in detail. The improved technical route includes the division of the evaluation location system, the determination of the benchmark price and the establishment of the revised parameter system. In the evaluation of location system division, this technical line adopts the combination of the plate administrative division, in the reference price calculation and the correction parameter system establishment, first is collects the stock house actual transaction information, establishes the characteristic price model, Then the correction coefficient is calculated by the characteristic price equation, and then the price of the standard sample room is obtained by using the improved method (market-eigenvalue method). Finally, the standard sample house is revised as the real estate to be estimated. In order to obtain the price of real estate to be assessed. After introducing the operation steps of the improved technical route, taking a concrete house to be evaluated as an example, this paper introduces how to use the improved technical route to obtain the price of the house to be evaluated, and makes error analysis. The result of error analysis shows that the error between the evaluation value obtained by the technical route and the actual transaction value is small, and the technical route is practical to some extent. Other cities may, with reference to the technical route and combined with the local real estate market situation, establish a path and method for the application of real estate valuation technology in line with the local reality to evaluate the declaration of transaction prices of stock houses, In the successful completion of the State Administration of Taxation layout at the same time further improve the level of tax price management.
【學(xué)位授予單位】：南京工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F299.23;F812.42

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