本文關(guān)鍵詞： 批量評(píng)估 稅基評(píng)估 物業(yè)稅　出處：《北京交通大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：房地產(chǎn)是我國(guó)經(jīng)濟(jì)中的支柱產(chǎn)業(yè),房地產(chǎn)稅收是我國(guó)財(cái)政收入的重要來(lái)源。現(xiàn)行的房地產(chǎn)稅制存在諸多問(wèn)題,已經(jīng)不能夠適應(yīng)我國(guó)房地產(chǎn)市場(chǎng)發(fā)展需要,房地產(chǎn)稅制改革已成為大趨勢(shì)。要開(kāi)征房產(chǎn)稅,就必須對(duì)房地產(chǎn)稅基進(jìn)行評(píng)估,在這種背景下,關(guān)于物業(yè)稅稅基評(píng)估方法的研究,就具有非常十分重要的意義。批量評(píng)估作為物業(yè)稅稅基評(píng)估的有效方式,通過(guò)使用統(tǒng)一的模型和標(biāo)準(zhǔn),不僅能在短時(shí)間內(nèi)對(duì)大批量的房產(chǎn)進(jìn)行準(zhǔn)確的評(píng)估,而且能夠達(dá)到效率和公平的統(tǒng)一。目前,國(guó)外許多國(guó)家開(kāi)始使用計(jì)算機(jī)輔助的批量評(píng)估系統(tǒng),并且取得了良好的效果。在我國(guó),建立批量評(píng)估系統(tǒng),可以為物業(yè)稅的開(kāi)征提供一種高效的評(píng)估方法。 本文在閱讀國(guó)內(nèi)外大量文獻(xiàn)的基礎(chǔ)上,首先介紹批量評(píng)估方法理論與實(shí)踐,對(duì)批量評(píng)估理論基礎(chǔ)、應(yīng)用前提、主要程序以及系統(tǒng)構(gòu)成進(jìn)行了系統(tǒng)的闡述,并分別介紹國(guó)際上的一些國(guó)家的批量評(píng)估實(shí)踐運(yùn)用。在此基礎(chǔ)上,從我國(guó)現(xiàn)行房地產(chǎn)稅制入手,分析物業(yè)稅稅基評(píng)估基本問(wèn)題以及方法,表明引入批量評(píng)估方法的必要性。通過(guò)公平、效率以及可控性等方面分析,得出基于市場(chǎng)價(jià)值的批量評(píng)估是適合我國(guó)國(guó)情的最優(yōu)選擇。此外,運(yùn)用多元回歸分析方法對(duì)物業(yè)稅稅基進(jìn)行定量分析,以北京市海淀區(qū)二手房為研究對(duì)象,對(duì)該區(qū)進(jìn)行二手房批量評(píng)估的實(shí)證研究,通過(guò)一系列評(píng)估檢驗(yàn)標(biāo)準(zhǔn),驗(yàn)證了批量評(píng)估方法在我國(guó)是適用的。因此,對(duì)于與模型中的房地產(chǎn)相類(lèi)似的房地產(chǎn),可運(yùn)用該模型迅速的得到評(píng)估值,為我國(guó)稅基評(píng)估及具備共性的大批量資產(chǎn)評(píng)估提供借鑒。最后,借鑒國(guó)際批量評(píng)估實(shí)踐經(jīng)驗(yàn)以及結(jié)合我國(guó)具體國(guó)情,提出我國(guó)應(yīng)用批量評(píng)估方法的配套措施,為批量評(píng)估方法在我國(guó)的實(shí)際應(yīng)用提供了政策建議。
[Abstract]:Real estate is a pillar industry in our economy, and real estate tax is an important source of financial revenue. There are many problems in the current real estate tax system, which can not meet the needs of the development of the real estate market in China. Real estate tax system reform has become a major trend. In order to levy real estate tax, we must evaluate the real estate tax base. Under this background, the research on the property tax base evaluation method. Batch evaluation as an effective way to assess the tax base of property tax, through the use of a unified model and standards, not only in a short period of time for the accurate evaluation of large quantities of real estate. And can achieve the unity of efficiency and fairness. At present, many countries abroad began to use computer aided batch evaluation system, and achieved good results. In our country, the establishment of batch evaluation system. It can provide an efficient evaluation method for the levying of property tax. On the basis of reading a large number of literatures at home and abroad, this paper first introduces the theory and practice of batch evaluation method, and expounds systematically the theoretical basis, application premise, main program and system composition of batch evaluation. On this basis, starting with the current real estate tax system in China, the basic problems and methods of property tax base evaluation are analyzed. Through the analysis of fairness, efficiency and controllability, it is concluded that batch evaluation based on market value is the best choice suitable for China's national conditions. Using the method of multiple regression analysis to quantitative analysis of property tax base, taking the second-hand housing in Haidian District of Beijing as the research object, the empirical research on the batch evaluation of second-hand housing in Haidian District of Beijing is carried out, and a series of evaluation criteria are adopted. It is verified that the batch evaluation method is applicable in China. Therefore, for real estate similar to the real estate in the model, the model can be used to quickly get the evaluation value. It can provide reference for tax base assessment and mass asset assessment with common characteristics. Finally, this paper puts forward some supporting measures for the application of batch assessment method in our country, based on the practical experience of international batch assessment and the specific situation of our country. Some policy suggestions are provided for the practical application of batch evaluation method in China.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;F299.233.47

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本文編號(hào)：1490430