本文關(guān)鍵詞：我國物業(yè)稅稅基批量評估體系構(gòu)建及應(yīng)用研究　出處：《重慶理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 物業(yè)稅 稅基評估 批量評估

【摘要】：本文研究的主要內(nèi)容是物業(yè)稅稅基批量評估體系的構(gòu)建,通過利用比較法、規(guī)范分析法以及理論與實踐結(jié)合法進(jìn)行理論的研究和體系的構(gòu)建,介紹國內(nèi)外在物業(yè)稅稅基批量評估領(lǐng)域所作的研究,同時吸收國外稅基評估體系構(gòu)建的有益經(jīng)驗,在此基礎(chǔ)上提出如何建立我國物業(yè)稅稅基批量評估系統(tǒng),并以重慶為例進(jìn)行具體應(yīng)用的說明。在研究內(nèi)容上,本文分為五個部分。第一部分對物業(yè)稅的研究背景、意義、國內(nèi)外研究概述以及本文一些可能得創(chuàng)新點作了初步闡述。第二部分對物業(yè)稅稅基批量評估的概念及其相關(guān)理論作了說明。第三部分借鑒了外國的稅基評估體系,借此探討了在我國開展物業(yè)稅稅基批量評估的可行性。第四部分主要闡述如何構(gòu)建我國的物業(yè)稅稅基批量評估體系,其中,包括稅基評估機(jī)構(gòu)的設(shè)立、數(shù)據(jù)庫的建立以及評估基準(zhǔn)日選擇等方面的介紹。第五部分以重慶為例對物業(yè)稅稅基批量評估模型的構(gòu)建和實施進(jìn)行實證分析,即選擇了重慶4個區(qū)100個住宅交易案例,同時對評估價值有影響的特征變量進(jìn)行篩選,確定了12個變量進(jìn)行回歸分析,并對物業(yè)稅稅基批量評估的具體應(yīng)用進(jìn)行了詳細(xì)說明。第六部分針對物業(yè)稅稅基批量評估系統(tǒng)的建立提出建議,并對未來的工作進(jìn)行展望。在研究方法上,理論與實踐相結(jié)合的方法是稅基批量評估的主要研究方法。文章的前半部分對于如何建立物業(yè)稅稅基批量評估系統(tǒng)進(jìn)行了理論鋪墊和國外借鑒,并提出我國建立物業(yè)稅稅基批量評估系統(tǒng)的可行性,在文章的后半部分就如何構(gòu)建系統(tǒng)以及系統(tǒng)的操作進(jìn)行了具體說明。
[Abstract]:The main content of this paper is the construction of property tax base batch evaluation system, through the use of comparative method, normative analysis method and the combination of theory and practice to carry out theoretical research and system construction. This paper introduces the research in the field of property tax base batch evaluation at home and abroad, and at the same time, absorbs the beneficial experience of foreign tax base evaluation system, and then puts forward how to establish the property tax base batch evaluation system in our country. And take Chongqing as an example to explain the specific application. In the research content, this paper is divided into five parts. The first part of property tax research background, significance. In the second part, the concept of property tax base batch evaluation and its related theories are explained. The third part draws lessons from foreign tax base assessment system. . This paper discusses the feasibility of batch evaluation of property tax base in China. Part 4th mainly describes how to build the property tax base batch evaluation system, including the establishment of tax base assessment institutions. Part 5th takes Chongqing as an example to analyze the construction and implementation of the property tax base batch evaluation model. That is to say, 100 housing transaction cases in 4 districts of Chongqing were selected. At the same time, 12 variables were selected for regression analysis. At the same time, the application of batch evaluation of property tax base is explained in detail. Part 6th puts forward some suggestions for the establishment of property tax base batch evaluation system, and prospects the future work. The method of combining theory with practice is the main research method of tax base batch evaluation. The first part of this paper has carried on the theoretical foundation and the foreign reference to how to establish the property tax tax base batch evaluation system. The feasibility of establishing the property tax base batch evaluation system in our country is also put forward. In the second half of this paper, how to build the system and how to operate the system are explained in detail.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F299.233.47;F812.42

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