本文選題：批量評估 + 特征價格模型�。� 參考：《河北大學(xué)》2014年碩士論文

【摘要】：目前，我國房產(chǎn)稅是依據(jù)國務(wù)院1986年頒布的《中華人民共和國房產(chǎn)稅暫行條例》進行征收的，房產(chǎn)稅的計稅依據(jù)為房產(chǎn)余值或租金金額，這種稅制的計稅依據(jù)設(shè)計是不合理的,房產(chǎn)原值不會隨經(jīng)濟發(fā)展、物價變化和房產(chǎn)價值的上升而相應(yīng)增加；而以租金收入作為計稅依據(jù)時,由于目前房屋出租的收入已經(jīng)列入營業(yè)稅征稅范圍，，在此基礎(chǔ)上再征收房產(chǎn)稅會存在重復(fù)征稅的現(xiàn)象。對于計稅依據(jù)不合理的問題，可以將房地產(chǎn)稅基的評估方法改為批量評估方法。批量評估是應(yīng)用在大量房地產(chǎn)價值評估中的一種評估方法，可以做到在短時間內(nèi)對大批量房地產(chǎn)進行快速、準(zhǔn)確、低成本的價值評估。 現(xiàn)階段的房產(chǎn)稅稅基批量評估主要是以市場法、成本法、收益法三大評估基本方法原理作為批量評估的建�；A(chǔ)。特征價格模型是國外廣泛運用的研究異質(zhì)性商品屬性和商品價格之間關(guān)系經(jīng)常采用的模型。房地產(chǎn)是典型的異質(zhì)性商品,近年來特征價格模型在房地產(chǎn)研究領(lǐng)域得到了廣泛的應(yīng)用。 本文主要研究了稅基評估的基本理論和批量評估法在我國應(yīng)用的相關(guān)問題,首先對國內(nèi)外關(guān)于批量評估、特征價格模型研究的歷史和現(xiàn)狀進行分析總結(jié)；其次結(jié)合特征價格模型的發(fā)展歷史、理論基礎(chǔ)，總結(jié)了關(guān)于建立特征價格模型中的各個變量選擇的情況，并對建立房產(chǎn)稅稅基評估中的特征價格模型進行了理論分析；最后通過實例對房產(chǎn)稅稅基評估中的特征價格模型進行了實證分析。
[Abstract]:At present, the property tax of our country is collected in accordance with the "interim regulations of the people's Republic of China on property tax" promulgated by the State Council in 1986. The tax calculation of the property tax is based on the residual value of the real estate or the amount of rent, and the tax basis of this tax system is not reasonable. The original value of the real estate will not increase with the development of the economy, the changes in prices and the rise in the value of the real estate. However, when the rental income is used as the basis for tax calculation, since the income from the rental of the house is now included in the scope of the business tax, On this basis, there will be a double taxation of property tax. For the problem of unreasonable tax basis, the evaluation method of real estate tax base can be changed into batch evaluation method. Batch evaluation is an evaluation method used in a large number of real estate valuation, which can be used to evaluate the value of large real estate quickly, accurately and low-cost in a short period of time. At the present stage, the basic principles of three basic methods of property tax base evaluation are market method, cost method and income method as the modeling basis of batch evaluation. Characteristic price model is widely used abroad to study the relationship between heterogeneous commodity attributes and commodity prices. Real estate is a typical heterogeneous commodity. In recent years, the characteristic price model has been widely used in the field of real estate research. In this paper, the basic theory of tax base assessment and the application of batch assessment in China are studied. Firstly, the history and present situation of batch assessment and characteristic price model are analyzed and summarized. Secondly, according to the development history and theoretical basis of the feature price model, the paper summarizes the selection of each variable in establishing the feature price model, and makes a theoretical analysis on the characteristic price model in the establishment of the property tax base evaluation. Finally, an empirical analysis of the characteristic price model in the property tax base assessment is carried out.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F224;F812.42;F299.23

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