【作者】 张旭；

【导师】 纪益成；

【作者基本信息】 厦门大学 ， 资产评估， 2008， 硕士

【副题名】以厦门市商业住宅为模拟分析对象

【摘要】 自2003年开始,北京,辽宁,江苏,深圳,宁夏,重庆,安徽,河南,福建,大连等10个省市先后成为“房地产模拟评税试点。”物业税的评估近些年来成为大家关注的热点和焦点,在国外,批量评估已经成为财产税税基评估的首选。虽然,国内的评估界的学者和实际工作者已逐步引入了国外的批量评估体系并结合我国国情进行相关研究和实践,但由于主客观方面的多种原因,仍有许多相关人士对其不太了解。本文以房地产的特征价格研究为切入点,将影响房地产价格的因素进行量化,并依此建立对房地产价值批量评估中的特征价格模型理论及其技术应用和过程进行相应的分析和解释,试图让有关人士对物业税改革试点中的批量评估理论和应用技术有进一步了解。现阶段的财产税税基批量评估主要是以市场法,成本法,收益法三大评估基本方法原理作为批量评估的建模基础。特征价格法是国外广泛运用的研究异质性商品属性和商品价格之间关系的方法,房地产作为典型的异质性商品,产品之间在构成使用价值的各个特征之间有明显的差异。本文首先对国内外关于批量评估,特征价格模型研究的历史和现状进行分析总结,其次结合特征价格模型的发展历史,理论基础,总结了关于建立特征价格模型中的各个变量选择的情况并对建立财产税税基评估中的特征价格模型进行了理论分析。最后,通过对厦门市住宅的实地调查结果,以及挂牌资料数据整合,筛选了一定的住宅特征,模拟对诸特征变量进行了因子分析,对四种模型形式进行了估计,进行了在财产(物业)税税基评估中的特征价格模型的实证分析。更多还原

【Abstract】 Since 2003, Beijing, Liaoning, Jiangsu, Shenzhen, Ningxia, Chongqing, Anhui, Henan, Fujian, Dalian and so on 10 provinces and cities become " the experiment sites which will take real estate tax." Everybody today take attention on the appraisal of property tax. Overseas, mass appraisal has already become the first choice to appraise the basement of property tax. Although, the scholars and the actual workers in china have gradually introduced the mass appraisal system overseas, taken research and practice with the national condition in China, many people don’t understand it very well because many objective or subjective reasons. This article takes the research of hedonic price model as a breakthrough point, quantifies the factors which will affect the price of house, and carries on the theory of hedonic price model which will be used in the mass appraisal, analysis and explanation to the application and process of the technology to make the persons who relate to the proper tax have further understanding in the theory of mass appraisal and the applied technology.Mass appraisal which used to appraise the basement of property tax at present is mainly made by the market theory, cost theory, and income theory which are the three appraisal essential principle. The hedonic price method can work out the characters of Goods to the price of Goods which is well used in foreign. Real estate as a typical heterogeneity commodity, there are many differences between every character which make up the use value in the product.This article analyses and summers the history and the present situation about mass appraisal and hedonic price model in domestic and foreign first. Secondly, combing the development of hedonic price model and the basement of hedonic price theory, summers the choices of characters in conducting the hedonic price model, and establishes the theory of how to take a hedonic price model in mass appraisal for the appraising of property tax.At last, with investigating the houses in Xiamen and conformity of license material data, choosing certain characters of house, simulates the factor analysis of characters and estimates four kinds of model forms, carries out the empirical analysis the hedonic model in mass appraisal which is used to appraisal the basement of the property tax.更多还原