财产税税基批量评估中的特征价格模型分析
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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。
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.
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。
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.
引文
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[3]国家税务总局地方税务司编.房地产评税理论与方法[M].北京:中国税务出版社,2006.
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[5]John.H.Detweiler.Mass Appraisal:An Introduction to Multiple Regression Analysis for Real Estate Valuation[J].The Appraisal Journal,1999(7):280-286.
[6]Robert J Gloudemans.Comparison of three residential regression models:Additive,multiplicative,and nonlinear[J].Assesment Journal,2002(6).
[7]Jorge Chica-Olmo.Prediction of Housing location Price by a Multivariate Spatial Method:Cokriging[J].Real Estate Research.2007(1).
[8]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).
[9]纪益成、王诚军、傅传锐.国外AVM技术在批量评估中的应用[J].中国资产评估,2006(3).
[10]周琳娜.物业税税基评估研究[D].厦门大学.2007.
[11]陈明,朱妍.享乐定价法在房地产中的应用研究[J].延边大学学报,2005(3):56-61.
[12]王力宾.住房特征价格指数编制方法与实证分析[J].数量经济技术经济研究,1999(7).
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[21]郑其敏.通过非参数可加模型回归估计的享乐价格函数[J].统计与决策,2006(10):24-26.
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[23]姜吉坤.非参数回归在商品住宅特征价格评估方法中的应用研究[D].浙江大学.2006.
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[39]Bourassa, S. C&Peng, VS. Hedonic prices and house numbers:The influence of feng shui[J]. International Real Estate Review, 1999(2):79-93.
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[41]Kohlhase, J. E. The Impact of Toxic Waste Sites on Housing Values [J]. Journal of Urban Economics. 1991, (30): 1-26.
[42]Garrod, Willis. Valuing the goods characteristics an application of the hedonic price method to environmental attributes[J]. Journal of Environmental Management, 1992(34):59-76.
[43]Kain, J. R, Quigley, J. M. Measuring the Value of Housing Quality [J]. Journalof the American Statistical Association. 1970(65): 532-548.
[44]Richardson, S. Hedonic prices and implicit markets:Product differentiation in pure competition[J]. Journal of Political Economy, 1974(82):35-55.
[45]Ketkar, K. Hazardous Waste Sites and Property Values in the State of New Jersey[J]. Applied Economics. 1992(24):647-659.
[46]Haurin, D.R. & Brasington, D. School quality and real house price: Inter-and intrametropolitan effects[J]. Journal of Housing Economics, 1996(5):351-368.
[47]Clauretie, T. M&Neill, H. R. Year-round school schdules and residential property values, Journal of Real Estate Finance and Economics,2000(20):311-322.
[48]Huh, S. and Kwak S. J. The Choice of Functional form and Variables in the Hedonic Price Model in Seoul[J]. Urban Studies. 1997, 34(7): 989-998.
[49]Li, M. M., Brown, H. Micro-neighbourhood Externalities and Hedonic Housing Prices. [J]. Land Economics. 1980, 56(2): 125-141.
[50]Clark, D. E. &Herrin, W. E. The Impact of public school attributes on home sale price in California[J]. Growth and Change, 2000(31):415-437.
[51]Palmquist, R. B. Valuing localized externalities[J]. Journal of Urban Economics,1992(31):59-68.
[52]Mok,H.M.K.A hedonic model for private properties in hongkong[J].Journal of Real Estate Finance and Economics,1995(10):37-48.
[53]Tvrvainen.Housing Cooperative in Sweden[J].Journal of Real Estate Finance and Economics,1997(15):193-217.
[54]Kerkar,K.Hazardous waste sites and property values in the state of New Jersey[J].Applied Economics,1992(24):647-659.
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[2]马克·瓦舒曼.住宅比较法估价[M].北京:中国人民大学出版社,2007.
[3]国家税务总局地方税务司编.房地产评税理论与方法[M].北京:中国税务出版社,2006.
[4]Robert A.Blettner.Mass Appraisal Via Multiple Regression Analysis[J].The Appraisal Journal,1969(10).
[5]John.H.Detweiler.Mass Appraisal:An Introduction to Multiple Regression Analysis for Real Estate Valuation[J].The Appraisal Journal,1999(7):280-286.
[6]Robert J Gloudemans.Comparison of three residential regression models:Additive,multiplicative,and nonlinear[J].Assesment Journal,2002(6).
[7]Jorge Chica-Olmo.Prediction of Housing location Price by a Multivariate Spatial Method:Cokriging[J].Real Estate Research.2007(1).
[8]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).
[9]纪益成、王诚军、傅传锐.国外AVM技术在批量评估中的应用[J].中国资产评估,2006(3).
[10]周琳娜.物业税税基评估研究[D].厦门大学.2007.
[11]陈明,朱妍.享乐定价法在房地产中的应用研究[J].延边大学学报,2005(3):56-61.
[12]王力宾.住房特征价格指数编制方法与实证分析[J].数量经济技术经济研究,1999(7).
[13]蒋一军,袭江辉.房地产价格指数与Hedonic模型[J].中国资产评估,1996(3).
[14]刘芳.浅析Hedonic方法在建立价格指数中的应用[J].统计与信息论坛,2003(2).
[15]曹惠贤.特征价格指数的编制与应用[J].世界经济情况,2006(12).
[16]straszheim,M.R.An Econometric Analysis of the Urban Housing Market.National Bureau of Economic Research[M].New York,1975.
[17]黄桐城,杨健.模糊评判在住宅价格中的应用[J].系统工程理论方法应用,2000(3):258-264.
[18]陈敬东,姚贵州.享乐评价法在房地产评估中的应用[J].西安理工大学学报,2002(18):102-105.
[19]马思新,李昂.基于Hedonic模型的北京住宅价格影响因素分析[J].土木工程学报.2003,36(9):59-64.
[20]温海珍、贾生华.市场细分与城市住宅特征价格分析[J].浙江大学学报,2006(3):155-161.
[21]郑其敏.通过非参数可加模型回归估计的享乐价格函数[J].统计与决策,2006(10):24-26.
[22]唐三阳.基于特征价格模型的商品住宅价格研究[D].哈尔滨工业大学.2006.
[23]姜吉坤.非参数回归在商品住宅特征价格评估方法中的应用研究[D].浙江大学.2006.
[24]International Valuation Technical Paper[S].2005.
[25]Nancy C Tomberlin,Sheldon Bluestein,Pamela M Dubov,James L Pence.Standard on Mass Appraisal of Real Estate[J].Assessment Journal,2002(1).
[26]Lancaster.A New Approach to Consumer Theory[J].Journal of Political Economy.1966,74(1):132-157.
[27]Rosen.Hedonic Prices and Implicit Markets:Product Differentiation in Pure Competition[J].Journal of Political Economy,1976,82(1):35-55
[28]王劲松.城市住房特征价格分析--以大连市为例[D].东北财经大学.2005.
[29]Cropper,Maureen,Deck,Leland B,McConnell,Kenneth.On the Choice of Functional Form for Hedonic Price Functions[J].Review of Economics and Statistics,70(4):668-675.
[30]Cassel,Mendelsohn.The choice of functional form for hedonic price equations:Comment[J].Journal of Urban Economicis,1985(18):135-142.
[31]Linnerman.Some empirical results on the nature of the hedonic price function for the urban housing market[J].Journal of Urban Economics,1991(8):47-68.
[32]Palmquist.Valuing localized externalities[J].Journal of Urban Economics,1992(31):59-68.
[33]刘启.住宅市场的特征价格分析[D].东南大学.2006.
[34]罗伯特S.平狄克,丹尼尔L.鲁宾费尔德.钱小军等译.计量经济模型与经济预测[M].北京:机械工业出版社,1999.
[35]Benson,Hansen,Schwartz,Smersh.Pricing Residential Amenities:The Value of a View[J].Journal of Real Estate Financeand Economics.1998,16(1):55-73.
[36]Brown,G.M.and Pollakowski,H.O.Economics Valuation of Shoreline.[J].The Review of Economics and Statistics.1977,59(3):272-278.
[37]Correll, M. R., Lillydahl, J. H. and Singell, L. D. The Effects of Greenbelts on Residential Property Values: Some Findings on the Political Economy of Open Space[J]. Land Economics. 1978,54(2): 206-217.
[38]高晓路, [日]浅见泰司.市场学方法与城市规划研究[J].城市规划, 2002(5) :6-33.
[39]Bourassa, S. C&Peng, VS. Hedonic prices and house numbers:The influence of feng shui[J]. International Real Estate Review, 1999(2):79-93.
[40]Chau, Ma & Ho. The pricing of "luckiness" in the apartment market, Journal of Real Estate Literature[J]. 2001(9):31-40.
[41]Kohlhase, J. E. The Impact of Toxic Waste Sites on Housing Values [J]. Journal of Urban Economics. 1991, (30): 1-26.
[42]Garrod, Willis. Valuing the goods characteristics an application of the hedonic price method to environmental attributes[J]. Journal of Environmental Management, 1992(34):59-76.
[43]Kain, J. R, Quigley, J. M. Measuring the Value of Housing Quality [J]. Journalof the American Statistical Association. 1970(65): 532-548.
[44]Richardson, S. Hedonic prices and implicit markets:Product differentiation in pure competition[J]. Journal of Political Economy, 1974(82):35-55.
[45]Ketkar, K. Hazardous Waste Sites and Property Values in the State of New Jersey[J]. Applied Economics. 1992(24):647-659.
[46]Haurin, D.R. & Brasington, D. School quality and real house price: Inter-and intrametropolitan effects[J]. Journal of Housing Economics, 1996(5):351-368.
[47]Clauretie, T. M&Neill, H. R. Year-round school schdules and residential property values, Journal of Real Estate Finance and Economics,2000(20):311-322.
[48]Huh, S. and Kwak S. J. The Choice of Functional form and Variables in the Hedonic Price Model in Seoul[J]. Urban Studies. 1997, 34(7): 989-998.
[49]Li, M. M., Brown, H. Micro-neighbourhood Externalities and Hedonic Housing Prices. [J]. Land Economics. 1980, 56(2): 125-141.
[50]Clark, D. E. &Herrin, W. E. The Impact of public school attributes on home sale price in California[J]. Growth and Change, 2000(31):415-437.
[51]Palmquist, R. B. Valuing localized externalities[J]. Journal of Urban Economics,1992(31):59-68.
[52]Mok,H.M.K.A hedonic model for private properties in hongkong[J].Journal of Real Estate Finance and Economics,1995(10):37-48.
[53]Tvrvainen.Housing Cooperative in Sweden[J].Journal of Real Estate Finance and Economics,1997(15):193-217.
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