本文關鍵詞： 批量評估 稅基評估 物業(yè)稅　出處：《北京交通大學》2014年碩士論文　論文類型：學位論文

【摘要】：房地產(chǎn)是我國經(jīng)濟中的支柱產(chǎn)業(yè),房地產(chǎn)稅收是我國財政收入的重要來源�，F(xiàn)行的房地產(chǎn)稅制存在諸多問題,已經(jīng)不能夠適應我國房地產(chǎn)市場發(fā)展需要,房地產(chǎn)稅制改革已成為大趨勢。要開征房產(chǎn)稅,就必須對房地產(chǎn)稅基進行評估,在這種背景下,關于物業(yè)稅稅基評估方法的研究,就具有非常十分重要的意義。批量評估作為物業(yè)稅稅基評估的有效方式,通過使用統(tǒng)一的模型和標準,不僅能在短時間內(nèi)對大批量的房產(chǎn)進行準確的評估,而且能夠達到效率和公平的統(tǒng)一。目前,國外許多國家開始使用計算機輔助的批量評估系統(tǒng),并且取得了良好的效果。在我國,建立批量評估系統(tǒng),可以為物業(yè)稅的開征提供一種高效的評估方法。 本文在閱讀國內(nèi)外大量文獻的基礎上,首先介紹批量評估方法理論與實踐,對批量評估理論基礎、應用前提、主要程序以及系統(tǒng)構成進行了系統(tǒng)的闡述,并分別介紹國際上的一些國家的批量評估實踐運用。在此基礎上,從我國現(xiàn)行房地產(chǎn)稅制入手,分析物業(yè)稅稅基評估基本問題以及方法,表明引入批量評估方法的必要性。通過公平、效率以及可控性等方面分析,得出基于市場價值的批量評估是適合我國國情的最優(yōu)選擇。此外,運用多元回歸分析方法對物業(yè)稅稅基進行定量分析,以北京市海淀區(qū)二手房為研究對象,對該區(qū)進行二手房批量評估的實證研究,通過一系列評估檢驗標準,驗證了批量評估方法在我國是適用的。因此,對于與模型中的房地產(chǎn)相類似的房地產(chǎn),可運用該模型迅速的得到評估值,為我國稅基評估及具備共性的大批量資產(chǎn)評估提供借鑒。最后,借鑒國際批量評估實踐經(jīng)驗以及結合我國具體國情,提出我國應用批量評估方法的配套措施,為批量評估方法在我國的實際應用提供了政策建議。
[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.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.233.47

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本文編號：1490430