【作者】 任波；

【导师】 聂琦波；

【作者基本信息】 南京工业大学 ， 管理科学与工程， 2006， 硕士

【摘要】 随着我国市场经济体制的发展以及房地产市场化的推进,我国现行房地产税收制度已不适应新形势发展的要求,主要表现在房地产流通环节税种多、税负重,而在房地产保有环节课税较少,税收负担较轻,且税收优惠范围大,这种“重流通、轻保有”的税制亟需改革和完善。房地产保有阶段税制改革的一个核心问题就是课税基准的选择及其价值评估。本文通过对发达国家和地区房地产税制中通常采用的四种房地产税课税基准的比较分析,结合我国房地产市场现状,提出了市场价值作为我国保有阶段房地产税课税基准的建议,并对市场价值传统的三种估价方法进行了适应批量评税的改进,构建了与之配套的大规模评税技术,解决了传统个案估价方法在评估房地产税课税基准时会出现的评估耗时过长和评估费用不经济的问题,最后通过案例研究证明了大规模评税在技术上的可行性。本文共分六章。第一章为绪论,提出本课题研究的背景、目的和意义,阐述了本论文研究的内容和思路。第二章为房地产保有阶段税收体系的国内外比较。第三章为房地产课税基准及其评估方法。本章详细介绍了国外(地区)通常采用的四种房地产税课税基准及其评估方法,并将最常用的市场价值课税基准与其他三种课税基准逐一进行比较。第四章为我国房地产税课税基准选择及其评估研究。本章就我国选择市场价值作为房地产税课税基准进行了可行性论证,并且就个案评税在时间和经济上的浪费提出了大规模评税的解决方法,构建了完善的评税体系。第五章为案例分析。以南京市的房地产作为研究对象,对本文构建的市场价值课税基准大规模评估体系进行了实际论证。第六章总结全文。大规模评税技术在我国还是全新的一种评估技术,其中有很多细节问题在实践中值得深入研究。更多还原

【Abstract】 With the development of our country’s market economic system and the real estate market, the current real estate tax system no longer adapts to the demand of this new situation and needs to be innovated immediately. The current Chinese real estate taxation has some shortcomings. The reform of the current real estate tax system should levy real estate possession tax, which is some kind of the property taxation.The dissertation compares the four tax bases used in the western countries, and introduces the real estate market situation of China, then suggests market value as the tax base of Chinese real estate taxation. The traditional real estate appraisal techniques for market value tax base have two shortcomings: firstly, when reassessment based on market value assessment is done frequently, it is not possible for property assessors to reassess each piece of residential property on such a frequent basis; secondly, the assessment service fee would be a big burden for the local governments. These shortfalls, however, can be overcome by mass appraisal techniques.Chapter 1 presents the background, the purpose and the meaning of this paper.Chapter 2 compares present Chinese real estate system with other country’s systems, and analyzes some shortcomings of Chian’s real estate system.Chapter 3 introduces tax bases and the appraisal methods of them.Chapter 4 chooses the tax base and appraisal methods for China. This chapter suggests the feasibility of market value as the tax base, and designs a mass appraisal system to solve the uneconomical problem of traditional appraisal techniques.Chapter 5 uses the mass appraisal technique to assess the market value of some real estates in Nanjing, China.Chapter 6 summarizes this paper. Mass appraisal technique is a new assessment method for real estate tax base in china, so there are some shortcomings of it, and it should be developed in the following researches.更多还原