房地产计税的批量评估系统研究---基于特征因素识别与分类方法应用分析
Research on the Real Estate Tax Mass Appraisal---Applied Analysis on the Approach of Character Identifying and Classifying
摘要
以房地产为主要课税对象的财产税是世界各国地方政府财政收入的主要来源，科学合理对应税房地产的计税价值评估是该税制的重要组成部分。由于影响中国房地产市场价格的因素复杂、多变，特别是中国房地产市场短期波动性显著，导致房地产评税系统中有关特征因素识别与评估模型设定等，变得异常复杂和困难。本文在美国评估促进会（AppraisalFoundation，AF）的《专业评估执业统一准则》（UniformStandardsofProfessionalAppraisalPractice，USPAP）（2012-2013）规定的房地产计税批量评估系统标准流程的基础上，以选择采用特征价格估值模型为前提，结合中国房地产... The property tax, which takes the real estate as the main taxation object, is the main source of revenue for local governments all over the world. The scientific and rational appraisal of the real estate tax base is an important component of the property tax system. Because the characters affecting the real estate price are complex and volatile, especially the short-term fluctuation in the Chinese...