【摘要】：為了避免存量住房交易過程中的“陰陽合同”、偷稅漏稅等情況的發(fā)生，政府部門開始推廣采用房地產(chǎn)評(píng)估技術(shù)加強(qiáng)存量住房交易稅收征管。 存量住房批量評(píng)估采用的是市場(chǎng)比較法中的間接比較法。采用間接比較法評(píng)估的關(guān)鍵在于選擇合適的可比實(shí)例、可比實(shí)例與估價(jià)對(duì)象間的修正、比準(zhǔn)價(jià)格的求取�？杀葘�(shí)例與估價(jià)對(duì)象間的修正包括交易情況修正、市場(chǎng)狀況調(diào)整和房地產(chǎn)狀況調(diào)整，其中房地產(chǎn)狀況調(diào)整由于房地產(chǎn)狀況因素的繁雜、千變?nèi)f化，使得如何選擇與調(diào)整成為間接比較法的難點(diǎn)和關(guān)鍵所在，對(duì)評(píng)估結(jié)果的準(zhǔn)確性影響較大，，因此本文選擇房地產(chǎn)狀況調(diào)整作為研究對(duì)象。 本文通過研究國(guó)內(nèi)外參考文獻(xiàn)將影響存量住房交易價(jià)格的房地產(chǎn)狀況因素進(jìn)行匯總，通過間接比較法明確屏蔽的房地產(chǎn)狀況因素，結(jié)合標(biāo)準(zhǔn)存量住房類型，最終確定存量住房交易價(jià)格批量評(píng)估中需調(diào)整的房地產(chǎn)狀況因素。通常分析確定房地產(chǎn)狀況調(diào)整系數(shù)的經(jīng)常使用的方法可分為專家咨詢法和數(shù)學(xué)方法（即定性和定量?jī)煞矫妫渲袑＜易稍兎ǚ譃閭鹘y(tǒng)專家咨詢法和德爾菲法，數(shù)學(xué)方法分為以層次分析法為代表的方法和交易數(shù)據(jù)法。通過將這四種方法對(duì)比分析發(fā)現(xiàn)本文研究的存量住房交易價(jià)格批量評(píng)估在擁有充足交易數(shù)據(jù)的前提下采用交易數(shù)據(jù)法和德爾菲法分別定量、定性的確定房地產(chǎn)狀況調(diào)整系數(shù)最為合適，并詳細(xì)介紹運(yùn)用這兩種方法的具體技術(shù)流程。最后以河南省洛陽市西工區(qū)的多層無電梯存量住房作為實(shí)證研究對(duì)象，利用上述方法確定出房地產(chǎn)狀況調(diào)整系數(shù)，并且利用真實(shí)交易案例驗(yàn)證表明運(yùn)用交易數(shù)據(jù)法和德爾菲法結(jié)合確定房地產(chǎn)狀況調(diào)整系數(shù)較為科學(xué)、具有實(shí)際操作性，這對(duì)改變長(zhǎng)期以來評(píng)估過程中由于主觀因素導(dǎo)致評(píng)估價(jià)格不實(shí)的現(xiàn)象具有重要的意義和實(shí)際應(yīng)用價(jià)值。
[Abstract]:In order to avoid the occurrence of "Yin and Yang contract" and tax evasion in the course of stock housing transaction, government departments began to promote the use of real estate evaluation technology to strengthen the tax collection and management of stock housing transactions. The stock housing batch evaluation adopts the indirect comparison method in the market comparison method. The key to use indirect comparison method is to select the appropriate comparable example, the correction between the comparable case and the object of valuation, and the calculation of the quasi price. The revisions between comparable examples and valuation objects include the correction of the transaction situation, the adjustment of the market conditions and the adjustment of the real estate situation, in which the adjustment of the real estate situation is varied because of the complexity of the real estate condition factors. So how to choose and adjust is the difficulty and key of indirect comparative method, which has a great influence on the accuracy of evaluation results, so this paper chooses the adjustment of real estate status as the object of study. This paper summarizes the real estate condition factors which affect the stock housing transaction price by studying the domestic and foreign references, and makes clear the shielded real estate condition factors by indirect comparison method, combining with the standard stock housing type. Finally determine the stock housing transaction price in the batch evaluation of real estate needs to adjust the factors. Usually, the methods used to determine the adjustment factor of real estate condition can be divided into expert consultation method and mathematical method (qualitative and quantitative), among which expert consulting method is divided into traditional expert consultation method and Delphi method. Mathematical methods are divided into analytic hierarchy process and transaction data. Through the comparative analysis of these four methods, it is found that the stock housing transaction price volume evaluation studied in this paper uses the transaction data method and Delphi method to quantify the stock housing transaction price under the premise of having sufficient transaction data. It is most appropriate to determine the adjustment coefficient of real estate condition qualitatively, and to introduce in detail the concrete technical process of using these two methods. Finally, taking the stock housing without elevators in the Xigong District of Luoyang City, Henan Province as the empirical research object, using the above method to determine the adjustment coefficient of the real estate situation. And using real transaction cases to verify that the use of transaction data method and Delphi method combined to determine the real estate condition adjustment coefficient is more scientific, has the actual operation, It is of great significance and practical value to change the phenomenon that the evaluation price is not true due to subjective factors in the process of evaluation for a long time.
【學(xué)位授予單位】：南京工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.23

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