本文關(guān)鍵詞： 房地產(chǎn)稅 稅基評估 批量評估法 回歸分析法　出處：《首都經(jīng)濟貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：根據(jù)國際慣例，，批量評估法已經(jīng)成為稅基評估的首選方法，近年來我國雖有大量學(xué)者對國外批量評估法理論體系進行了梳理和介紹，結(jié)合我國國情做了一定的探討和研究，但我國的批量評估技術(shù)性研究還處于相對較低的水平。本文主要針對現(xiàn)階段房地產(chǎn)稅開征的目標(biāo)，對房地產(chǎn)稅基評估理論和方法進行討論，并針對房地產(chǎn)稅基范圍中最為重要的居民住宅稅基，進行評估方法的討論，并展開具體的模擬應(yīng)用研究，就研究過程中出現(xiàn)的問題進行了總結(jié)和分析，并嘗試性的提出一些建議。 本文共分為六章：第一章為引言部分，主要對選題背景及意義進行闡述，對國內(nèi)外稅基評估的進展進行文獻梳理，提出本研究的具體研究內(nèi)容及技術(shù)路徑。第二章則主要對本文所涉及的房地產(chǎn)稅基評估的相關(guān)概念進行界定，并對房地產(chǎn)稅基評估的相關(guān)理論以及批量評估法在稅基評估中的一些特性進行介紹。第三章以北京市為例，對居民住宅交易特點等具體情況進行研究，并選擇合理的評估方法。第四章為模擬應(yīng)用研究部分，對北京城區(qū)（東城、西城）以及郊區(qū)（順義區(qū)）的普通住宅類房地產(chǎn)稅基進行模擬應(yīng)用，根據(jù)該地塊的具體情況建立模型，并對模型的評估一致性進行檢測。第五章主要提出北京市實施房地產(chǎn)稅稅基批量評估中需要進一步解決和完善的問題及其相應(yīng)解決辦法。第六章為結(jié)論部分，對本文研究結(jié)果進行總結(jié)，并指出本文研究結(jié)論和不足之處。
[Abstract]:According to international practice, batch evaluation method has become the preferred method of tax base assessment. In recent years, a large number of scholars in China have combed and introduced the theoretical system of batch evaluation method abroad. Combined with the situation of our country, this paper makes a certain discussion and research, but the technical research of batch evaluation in China is still in a relatively low level. This paper mainly aims at the target of levying real estate tax at the present stage. This paper discusses the theory and method of real estate tax base evaluation, and discusses the evaluation method of residential house tax base, which is the most important one in the real estate tax base range. This paper summarizes and analyzes the problems in the research process, and puts forward some tentative suggestions. This paper is divided into six chapters: the first chapter is the introduction part, mainly on the background and significance of the topic, domestic and foreign tax base assessment of the progress of literature combing. Put forward the specific research content and technical path of this study. The second chapter mainly defines the related concepts of the real estate tax base evaluation involved in this paper. And the real estate tax base assessment theory and batch evaluation method in the tax base assessment of some characteristics are introduced. Chapter three takes Beijing as an example to study the characteristics of residential transactions and other specific circumstances. And choose the reasonable evaluation method. 4th chapter as the simulation application research part, to Beijing urban area (Dongcheng, west city) and the suburb (Shunyi district) the ordinary residential real estate tax base to carry on the simulation application. The model is established according to the specific situation of the site. And the evaluation consistency of the model was tested. Chapter 5th mainly proposed that the implementation of real estate tax base batch evaluation in Beijing needs to be further solved and improved problems and the corresponding solutions. Chapter 6th is the conclusion. This paper summarizes the research results, and points out the conclusions and shortcomings of this paper.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42;F812.42;F233

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 田源;城市住宅房產(chǎn)稅稅基批量評估研究[D];西安建筑科技大學(xué);2015年

2 陳釗;基于隨機森林模型的房產(chǎn)稅稅基批量評估研究[D];哈爾濱工業(yè)大學(xué);2015年

本文編號：1460700