房地产批量评估模型研究与实证分析
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摘要
房地产批量评估是当前国际房地产税基评估的常用方法,也是中国推进房地产税收体制改革的重要前提和基础。然而,目前房地产批量评估在国内的研究和实践经验较少,且国外经验又难于借鉴。在此背景之下,本文基于对中国房地产市场特点的分析,开创性地提出了城市整体估价的概念,构建了整体估价模型,并以深圳市为例进行模型的实证分析。评估结果表明,该模型实现了高精度、低成本的房地产批量评估目标,具有较高的推广价值,可为房地产税收体制改革提供有力支持。
引文
[1]国际评估准则委员会.《国际评估准则2007》(第八版)[M].北京:中国财政经济出版社,2010:196.
[2]Kauko,T.,D'Amato M.Mass Appraisal Methods[M].Wiley-Blackwell.2008.
[3]Woolery,A.,Shea,S.Introduction to computer-assisted valuation[M].MA:Oelgeschlager,Gunn&Hain,1985.
[4]Peterson Steven,Flanagan Albert.Neural Network Hedonic Pricing Models in Mass Real Estate Appraisal[J],Journal of Real Estate Research,2009,31(2):147-164.
[5]T.Kauko&M.d'Amato.Mass Appraisal Methods:An International Perspective for Property Valuers[J],International Journal of Housing Policy,2010,10(1):102-107.
[6]Gloudemans,R.J.Mass appraisal of real property[M].Chicago:IAAO,1999.
[7]纪益成,傅传锐.批量评估:从价税的税基评估方法[J].中国资产评估,2005(11):5-9.
[8]周叔敏.不动产税征收中的税基评估方法[J].中国资产评估,2005(07):8-12.
[9]宋永发,昌磊.基于征税目的不动产价值批量评估体系研究[J].价值工程,2009(02):53-5.
[2]Kauko,T.,D'Amato M.Mass Appraisal Methods[M].Wiley-Blackwell.2008.
[3]Woolery,A.,Shea,S.Introduction to computer-assisted valuation[M].MA:Oelgeschlager,Gunn&Hain,1985.
[4]Peterson Steven,Flanagan Albert.Neural Network Hedonic Pricing Models in Mass Real Estate Appraisal[J],Journal of Real Estate Research,2009,31(2):147-164.
[5]T.Kauko&M.d'Amato.Mass Appraisal Methods:An International Perspective for Property Valuers[J],International Journal of Housing Policy,2010,10(1):102-107.
[6]Gloudemans,R.J.Mass appraisal of real property[M].Chicago:IAAO,1999.
[7]纪益成,傅传锐.批量评估:从价税的税基评估方法[J].中国资产评估,2005(11):5-9.
[8]周叔敏.不动产税征收中的税基评估方法[J].中国资产评估,2005(07):8-12.
[9]宋永发,昌磊.基于征税目的不动产价值批量评估体系研究[J].价值工程,2009(02):53-5.