本文關(guān)鍵詞： 稅基評(píng)估 房地產(chǎn)稅 批量評(píng)估法　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：進(jìn)入21世紀(jì)以后，我國(guó)房地產(chǎn)業(yè)迅猛發(fā)展，這使得房地產(chǎn)稅備受人們的關(guān)注。開(kāi)征房地產(chǎn)稅已經(jīng)成為當(dāng)前社會(huì)經(jīng)濟(jì)中的一個(gè)熱點(diǎn)問(wèn)題，，這就使得構(gòu)建科學(xué)的房地產(chǎn)稅基評(píng)估體系顯得尤為重要。本文首先從房地產(chǎn)理論和批量評(píng)估理論兩個(gè)方面，對(duì)國(guó)內(nèi)外相關(guān)文獻(xiàn)進(jìn)行了總結(jié)歸納，明確了本文的研究主題，隨后對(duì)房地產(chǎn)稅基批量評(píng)估的背景、理論以及研究意義逐項(xiàng)分析，在概括本文用到的方法、可取和不足之處之后，進(jìn)入本文的第二章內(nèi)容，對(duì)我國(guó)房地產(chǎn)稅基評(píng)估現(xiàn)狀進(jìn)行宏觀和微觀分析：宏觀分析首先明確我國(guó)目前“房地產(chǎn)稅”涵蓋的稅種，再提出房地產(chǎn)稅基評(píng)估領(lǐng)域存在的四個(gè)方面的問(wèn)題；微觀分析則是從二手房市場(chǎng)的“陰陽(yáng)合同”行為入手，分析了我國(guó)現(xiàn)行房地產(chǎn)稅制存在的問(wèn)題及原因，指出了我國(guó)開(kāi)展房地產(chǎn)稅基評(píng)估的必要性。本文的第三章主要介紹境外房地產(chǎn)稅基評(píng)估實(shí)踐和我國(guó)的經(jīng)驗(yàn)借鑒：通過(guò)美國(guó)和加拿大在房地產(chǎn)稅稅基評(píng)估計(jì)稅依據(jù)、房地產(chǎn)稅基評(píng)估有效期、房地產(chǎn)稅基評(píng)估方法三個(gè)方面相關(guān)政策的對(duì)比，總結(jié)出我國(guó)在計(jì)稅依據(jù)、評(píng)估周期、評(píng)估方法及批量評(píng)估法四個(gè)方面的經(jīng)驗(yàn)借鑒和啟示。第四章圍繞批量評(píng)估方法展開(kāi)，先對(duì)批量評(píng)估的概念與特征、前提與關(guān)鍵環(huán)節(jié)的主要內(nèi)容進(jìn)行介紹，再?gòu)呐吭u(píng)估原理、配套技術(shù)和統(tǒng)計(jì)應(yīng)用三方面介紹建立批量評(píng)估模型的必備理論和技術(shù)。最后，收集2013年北京市東西城區(qū)的房地產(chǎn)交易數(shù)據(jù)進(jìn)行實(shí)證分析,按照前文介紹的批量評(píng)估方法，運(yùn)用相關(guān)計(jì)量工具，建立多元線性回歸模型，進(jìn)行檢驗(yàn)后得出結(jié)論，并在房地產(chǎn)稅基評(píng)估的數(shù)據(jù)選取、變量選取及爭(zhēng)議制度等方面提出較合理的建議，希望為構(gòu)建北京地區(qū)房地產(chǎn)批量評(píng)估方法體系提供科學(xué)的參考依據(jù)。
[Abstract]:Since 21th century, the rapid development of real estate industry in China, which makes the real estate tax has attracted people's attention. The levying of real estate tax has become a hot issue in the current social economy. This makes the construction of a scientific evaluation system of real estate tax base is particularly important. Firstly, this paper summarizes and summarizes the domestic and foreign related literature from the two aspects of real estate theory and batch evaluation theory. Then the background, theory and significance of the real estate tax base batch evaluation are analyzed one by one, after summarizing the methods used in this paper, desirable and inadequate. Enter the second chapter of this article, the current situation of real estate tax base assessment in China is analyzed macroscopically and microscopically: firstly, the tax categories covered by the "real estate tax" in our country are clearly defined. Then the paper puts forward four problems in the field of real estate tax base evaluation. The microcosmic analysis starts with the "Yin and Yang contract" behavior of the second-hand housing market, and analyzes the existing problems and reasons of our country's current real estate tax system. The third chapter mainly introduces the overseas real estate tax base assessment practice and the experience of our country. The tax basis is assessed through the United States and Canada in the real estate tax base. The validity of real estate tax base evaluation, real estate tax base evaluation methods of three aspects of the comparison of relevant policies, summed up the tax basis in our country, evaluation cycle. Evaluation method and batch evaluation method four aspects of experience and inspiration. 4th chapter around batch evaluation method, first of all, the concept and characteristics of batch evaluation, the premise and the main content of key links are introduced. Then it introduces the necessary theory and technology of establishing batch evaluation model from three aspects: batch evaluation principle, supporting technology and statistical application. Finally. Collect the real estate transaction data of Dongxi District of Beijing in 2013 to carry on the empirical analysis, according to the batch evaluation method introduced above, use the relevant measurement tools, establish the multivariate linear regression model. After the test, the conclusion is drawn, and in the real estate tax base evaluation data selection, variables selection and dispute system and other aspects of the more reasonable recommendations. It is hoped to provide a scientific reference for the construction of real estate batch evaluation method system in Beijing area.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(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

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 秦越豪;住房?jī)r(jià)格評(píng)估模型比較研究[D];天津財(cái)經(jīng)大學(xué);2015年

2 楊文景;我國(guó)房地產(chǎn)稅：稅制改革分析與批量評(píng)稅實(shí)證[D];中國(guó)社會(huì)科學(xué)院研究生院;2015年

本文編號(hào)：1457565