摘要
科学评估房地产税税基价值是房地产税改革探索实践的关键环节。在我国房地产税改革不断深化的进程中,国外批量评估技术能否直接应用以及如何应用于我国房地产税税基评估实践,一直备受关注且有待论证。文章聚焦基准修正法的本土实践并对其进行创新设计和实证检验。研究表明:在传统基准修正法的基础上,综合采用ArcGIS对被评估区域进行空间统计分析、评税分区划定和区位缓冲分析,能够有效提高评估结果的客观性和房地产税税基评估的效率;尤其是对于房地产交易案例偏少的区域,基准修正法能够提供更加有效的路径支持。伴随我国经济迈入高质量发展阶段,房地产税税基批量评估合理性的进一步提高,有赖于对批量评估指标体系进行动态调整和细化完善。
The tax base assessment of real estate is the key link in the exploration and practice of real estate tax reform.In the deepening process of China’s real estate tax reform,whether benchmark correction method can be directly applied and how it can be applied has always been concerned and remains to be proved.This paper focuses on the local practice of benchmark correction method and conducts innovative design and empirical test to provide mass appraisal path support for the real estate tax reform.The research shows that comprehensive using ArcGIS on the basis of benchmark correction method to carry out spatial geography analysis,tax assessment zoning and location buffer analysis could effectively improve the objectivity of appraisal results and the efficiency of real estate tax base assessment.Especially for the areas with fewer real estate transaction cases,the benchmark correction method may provide more effective path support than the characteristic price method.In addition,with China’s economy entering the stage of high-quality development,we should dynamically adjust and improve the mass appraisal index system,so as to make further improvement on the reasonability of the tax base assessment.
作者
陈蕾
周艳秋
秦琦智
Chen Lei;Zhou Yanqiu;Qin Qizhi(School of Public Finance and Taxation,Capital University of Economics and Business,Beijing 100070;China Life Insurance Co.,Ltd.,Beijing,100032)
出处
《中国资产评估》
2021年第7期10-21,50,共13页
Appraisal Journal of China
基金
北京社会科学基金项目“疏解背景下保持北京税源持续增长研究”(批准号:20JJB017)
首都经济贸易大学2020年研究生科技创新项目“中国经济高质量发展目标下房地产税税基评估的指标体系构建研究”的阶段性研究成果
关键词
房地产税
税基评估
批量评估
基准修正法
重庆试点
Real Estate Tax
Tax Base Assessment
Mass Appraisal
Benchmark Correction Method
Chongqing Pilot
