發(fā)布時(shí)間：2018-04-28 22:21

  本文選題：房產(chǎn)稅 + 房產(chǎn)稅稅基�。� 參考：《山東大學(xué)》2014年碩士論文

【摘要】：隨著房產(chǎn)稅改制的不斷深化,如何對不動產(chǎn)價(jià)值進(jìn)行評估成為人們關(guān)注的焦點(diǎn),如何進(jìn)行房產(chǎn)稅稅基評估更是成為房產(chǎn)稅開征的重要環(huán)節(jié)。我國房地產(chǎn)市場容量大,對房產(chǎn)進(jìn)行一對一的評估,雖然較為精確,但是工作繁瑣,工作量大,一旦房產(chǎn)稅在全國推廣,對于單一房產(chǎn)的具體評估將是一項(xiàng)浩大的工程。我國已經(jīng)有很多學(xué)者研究了國外的批量評估技術(shù),與傳統(tǒng)單宗評估不同,批量評估的高效、準(zhǔn)確、客觀等優(yōu)勢,使得批量評估受到人們的歡迎,也得以使批量評估技術(shù)在我國有了快速的發(fā)展。 本文在國內(nèi)外學(xué)者研究的基礎(chǔ)上,在理論環(huán)節(jié)中,首先,介紹了與房產(chǎn)稅稅基評估相關(guān)概念,分析歸納了國外稅基評估中的重要事項(xiàng),從而總結(jié)出我國房產(chǎn)稅基評估應(yīng)該注意和需要哪些步驟和程序。其次,在概念、應(yīng)用技術(shù)等幾個(gè)方面介紹了對批量評估技術(shù),加深了對批量評估技術(shù)的認(rèn)識,同時(shí)為下文實(shí)證分析奠定了理論基礎(chǔ)。再次,介紹了三種常用批量評估方法及其實(shí)證案例,發(fā)現(xiàn)指標(biāo)的確定和有效衡量是非常重要也是非常關(guān)鍵的環(huán)節(jié),因?yàn)檫@些因素直接影響到模型模擬出的效果。接下來搜集相關(guān)數(shù)據(jù),對分布在濟(jì)南市區(qū)四個(gè)區(qū)域中30套二手出售房產(chǎn)進(jìn)行了實(shí)證分析,嘗試通過因子分析,最終確定影響因素指標(biāo)。 考慮到批量評估具有高效、準(zhǔn)確、低成本的優(yōu)勢,同時(shí)結(jié)合我國開展房產(chǎn)稅的現(xiàn)實(shí)情況,可以實(shí)現(xiàn)在短時(shí)間內(nèi)對范圍房產(chǎn)進(jìn)行評估,建立一套完善的適合我國的計(jì)稅價(jià)格批量評估體系勢在必行。基于我國目前國內(nèi)稅基評估的情況,我們需要充分借鑒西方國家的經(jīng)驗(yàn),汲取其教訓(xùn),在具有條件的城市,試探性的開展批量評估,同時(shí)我國政府應(yīng)該完善批量評估其他相配套的設(shè)施,如房產(chǎn)登記信息系統(tǒng)的建立,評估標(biāo)準(zhǔn)的規(guī)范等。 目前,我國有些城市已經(jīng)開始了運(yùn)用批量評估的方法,相信在借鑒國外批量評估的基礎(chǔ)上,再加上國內(nèi)根據(jù)實(shí)際情況的具體調(diào)整,未來批量評估技術(shù)一定會在我國大范圍應(yīng)用,并且更好的服務(wù)于稅基評估。
[Abstract]:With the deepening of property tax reform, how to evaluate the value of real estate has become the focus of attention, and how to evaluate the tax base of real estate tax has become an important part of property tax collection. The real estate market in our country has a large capacity. Although it is more accurate, the work is tedious and the workload is large. Once the property tax is popularized in the whole country, the concrete evaluation of the single real estate will be a huge project. There are many scholars in our country who have studied the batch evaluation technology in foreign countries. Different from the traditional single-case evaluation, batch evaluation has the advantages of high efficiency, accuracy and objectivity, which makes the batch evaluation popular. It also enables the rapid development of batch evaluation technology in China. Based on the research of scholars at home and abroad, in the theoretical link, firstly, this paper introduces the concepts related to the evaluation of property tax base, and analyzes and summarizes the important issues in the assessment of tax base abroad. In order to sum up our country property tax base evaluation should pay attention to and need what steps and procedures. Secondly, this paper introduces the batch evaluation technology in several aspects, such as concept, application technology, etc. It deepens the understanding of batch evaluation technology, and lays a theoretical foundation for the following empirical analysis. Thirdly, three commonly used batch evaluation methods and their empirical cases are introduced. It is found that the determination and effective measurement of indicators is very important and crucial, because these factors directly affect the effectiveness of the model simulation. Then collect relevant data and analyze 30 second-hand real estate sold in four districts of Jinan city, and try to determine the influencing factor index by factor analysis. Considering that batch evaluation has the advantages of high efficiency, accuracy and low cost, combined with the reality of developing property tax in our country, it can be realized to evaluate the range of real estate in a short period of time. It is imperative to establish a set of perfect taxable price batch evaluation system for our country. Based on the current situation of domestic tax base assessment in our country, we need to draw full lessons from the experience of western countries, draw lessons from it, and carry out exploratory batch evaluation in cities with conditions. At the same time, our government should improve the batch evaluation of other matching facilities, such as the establishment of real estate registration information system, evaluation standards and so on. At present, some cities in our country have already started to use the method of batch evaluation. It is believed that on the basis of drawing lessons from overseas batch evaluation, and in addition to the specific domestic adjustment according to the actual situation, the future batch evaluation technology will definitely be widely used in our country. And better serve the tax base assessment.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.23;F812.42

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