房地产税课税基准及价值评估研究
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摘要
随着我国市场经济体制的发展以及房地产市场化的推进,我国现行房地产税收制度已不适应新形势发展的要求,主要表现在房地产流通环节税种多、税负重,而在房地产保有环节课税较少,税收负担较轻,且税收优惠范围大,这种“重流通、轻保有”的税制亟需改革和完善。
房地产保有阶段税制改革的一个核心问题就是课税基准的选择及其价值评估。本文通过对发达国家和地区房地产税制中通常采用的四种房地产税课税基准的比较分析,结合我国房地产市场现状,提出了市场价值作为我国保有阶段房地产税课税基准的建议,并对市场价值传统的三种估价方法进行了适应批量评税的改进,构建了与之配套的大规模评税技术,解决了传统个案估价方法在评估房地产税课税基准时会出现的评估耗时过长和评估费用不经济的问题,最后通过案例研究证明了大规模评税在技术上的可行性。
本文共分六章。第一章为绪论,提出本课题研究的背景、目的和意义,阐述了本论文研究的内容和思路。
第二章为房地产保有阶段税收体系的国内外比较。
第三章为房地产课税基准及其评估方法。本章详细介绍了国外(地区)通常采用的四种房地产税课税基准及其评估方法,并将最常用的市场价值课税基准与其他三种课税基准逐一进行比较。
第四章为我国房地产税课税基准选择及其评估研究。本章就我国选择市场价值作为房地产税课税基准进行了可行性论证,并且就个案评税在时间和经济上的浪费提出了大规模评税的解决方法,构建了完善的评税体系。
第五章为案例分析。以南京市的房地产作为研究对象,对本文构建的市场价值课税基准大规模评估体系进行了实际论证。
第六章总结全文。大规模评税技术在我国还是全新的一种评估技术,其中有很多细节问题在实践中值得深入研究。
With the development of our country’s market economic system and the real estate market, the current real estate tax system no longer adapts to the demand of this new situation and needs to be innovated immediately. The current Chinese real estate taxation has some shortcomings. The reform of the current real estate tax system should levy real estate possession tax, which is some kind of the property taxation.
The dissertation compares the four tax bases used in the western countries, and introduces the real estate market situation of China, then suggests market value as the tax base of Chinese real estate taxation. The traditional real estate appraisal techniques for market value tax base have two shortcomings: firstly, when reassessment based on market value assessment is done frequently, it is not possible for property assessors to reassess each piece of residential property on such a frequent basis; secondly, the assessment service fee would be a big burden for the local governments. These shortfalls, however, can be overcome by mass appraisal techniques.
Chapter 1 presents the background, the purpose and the meaning of this paper.
Chapter 2 compares present Chinese real estate system with other country’s systems, and analyzes some shortcomings of Chian’s real estate system.
Chapter 3 introduces tax bases and the appraisal methods of them.
Chapter 4 chooses the tax base and appraisal methods for China. This chapter suggests the feasibility of market value as the tax base, and designs a mass appraisal system to solve the uneconomical problem of traditional appraisal techniques.
Chapter 5 uses the mass appraisal technique to assess the market value of some real estates in Nanjing, China.
Chapter 6 summarizes this paper. Mass appraisal technique is a new assessment method for real estate tax base in china, so there are some shortcomings of it, and it should be developed in the following researches.
房地产保有阶段税制改革的一个核心问题就是课税基准的选择及其价值评估。本文通过对发达国家和地区房地产税制中通常采用的四种房地产税课税基准的比较分析,结合我国房地产市场现状,提出了市场价值作为我国保有阶段房地产税课税基准的建议,并对市场价值传统的三种估价方法进行了适应批量评税的改进,构建了与之配套的大规模评税技术,解决了传统个案估价方法在评估房地产税课税基准时会出现的评估耗时过长和评估费用不经济的问题,最后通过案例研究证明了大规模评税在技术上的可行性。
本文共分六章。第一章为绪论,提出本课题研究的背景、目的和意义,阐述了本论文研究的内容和思路。
第二章为房地产保有阶段税收体系的国内外比较。
第三章为房地产课税基准及其评估方法。本章详细介绍了国外(地区)通常采用的四种房地产税课税基准及其评估方法,并将最常用的市场价值课税基准与其他三种课税基准逐一进行比较。
第四章为我国房地产税课税基准选择及其评估研究。本章就我国选择市场价值作为房地产税课税基准进行了可行性论证,并且就个案评税在时间和经济上的浪费提出了大规模评税的解决方法,构建了完善的评税体系。
第五章为案例分析。以南京市的房地产作为研究对象,对本文构建的市场价值课税基准大规模评估体系进行了实际论证。
第六章总结全文。大规模评税技术在我国还是全新的一种评估技术,其中有很多细节问题在实践中值得深入研究。
With the development of our country’s market economic system and the real estate market, the current real estate tax system no longer adapts to the demand of this new situation and needs to be innovated immediately. The current Chinese real estate taxation has some shortcomings. The reform of the current real estate tax system should levy real estate possession tax, which is some kind of the property taxation.
The dissertation compares the four tax bases used in the western countries, and introduces the real estate market situation of China, then suggests market value as the tax base of Chinese real estate taxation. The traditional real estate appraisal techniques for market value tax base have two shortcomings: firstly, when reassessment based on market value assessment is done frequently, it is not possible for property assessors to reassess each piece of residential property on such a frequent basis; secondly, the assessment service fee would be a big burden for the local governments. These shortfalls, however, can be overcome by mass appraisal techniques.
Chapter 1 presents the background, the purpose and the meaning of this paper.
Chapter 2 compares present Chinese real estate system with other country’s systems, and analyzes some shortcomings of Chian’s real estate system.
Chapter 3 introduces tax bases and the appraisal methods of them.
Chapter 4 chooses the tax base and appraisal methods for China. This chapter suggests the feasibility of market value as the tax base, and designs a mass appraisal system to solve the uneconomical problem of traditional appraisal techniques.
Chapter 5 uses the mass appraisal technique to assess the market value of some real estates in Nanjing, China.
Chapter 6 summarizes this paper. Mass appraisal technique is a new assessment method for real estate tax base in china, so there are some shortcomings of it, and it should be developed in the following researches.
引文
[1] 南京市统计局. 南京市 2005 年国民经济和社会发展统计公报.南京市统计局[EB/OL]. 2006 年 3 月.
[2] Harry Kitchen. Property Taxation: Issues in Implementation[R]. K9J 7B8. Canada: The Consortium for Economic Policy Research and Advice, Association of Universities and Colleges of Canada, 2003.
[3] 张天正.我国现行房地产税制中存在的问题及建议.税收与企业[J].2002,(9):6～8.
[4] 邓宏乾. 国外房地产税制及其对我国房地产税制建设的启示.中国房地产[J].2001,(10):67～70.
[5] 程萍.国外房地产税收体系概况及借鉴.涉外税务[J].2002,(8):40～43
[6] 周立新.国外房地产税制的经验与借鉴.湖南税务高等专科学校学报[J].2001,(1):12～14.
[7] 徐健.关于完善我国税制的思考.山东财经学院学报[J].2004(2):32～37.
[8] 胡怡建. 税收学[M]. 上海:上海财经大学出版社,1999.
[9] 国家税务总局扬州税务进修学院.计税依据.中国税务教育[EB/OL]. http://www.tax-edu.net/www/sslr/taxablebasis.htm,2006 年 6 月.
[10] William McCluskey, William Deddis, Adam Mannis et al. Interactive application of computer assisted mass appraisal and geographic information systems. Journal of Property Valuation and Investment [J].1997,Vol.15.No.5:448～465.
[11] 叶剑平.房地产估价[M].第 2 版. 北京:中国人民大学出版社,2002.
[12] GB/T 50291—1999.房地产估价规范[S]
[13] Harry Kitchen. Alternative Methods of Taxation and Assessment[R].A report prepared for the Task Force on Reassessment in Metropolitan Toronto, part VII. Toronto: August 1989
[14] 刘雯惜.开征物业税的制度选择与效应分析[D].南京:南京工业大学,2005.
[15] 黎江虹.我国物业税立法模式的选择.法商研究[J].2004,(3):54～55.
[16] 刘东灵.房地产评估研究[D].广州:广东工业大学,2001.
[17] 金维生.加拿大房地产税的征管及特点.涉外税务[J].2004,(9):54～58
[18] 万婷.对我国开征物业税的理性思考.中国房地信息月刊[J].2004,(6):5～7
[19] 席卫群.开征物业税须明确的几个细节问题.涉外财务[J].2004,(4):14～15
[20] 陈颂东.物业税的国际比较及其借鉴. 经济师[J].2004(3):220
[21] 各国税制比较研究课题组.各国税制比较研究丛书[M]. 北京:中国财经出版社,1996.
[22] 漆亮亮. 财产税体系研究[D]. 厦门:厦门大学,2003.
[23] 各国税制比较研究课题组.各国税制比较研究丛书[M]. 北京:中国财经出版社,1996.
[24] 抉策地产研究中心.南京房地产市场调查研究报告[Z].南京:抉策地产研究中心,2004～2006
[25] Irena Vlassenko. Evaluation of the efficiency and fairness of British,French and Swedish property tax systems. Property Management[J].2001(5):386～391.
[26] Robert M. Schwab. The Impact of Urban Land Taxation: The Pittsburgh Experience. National Tax Journal 50 (3): 1～21.
[27] Brent C. Smith, Applying Models for Vertical Inequity in the Property Tax to a Non-Market Value State, Journal of Real Estate Research,2002 No.3.
[28] 刘 桓.物业税的开征及其难点透析.涉外税务[J].2004(4):8～11
[29] 贾广葆.物业税来了,房价能降吗.中国房地信息[J].2004(4):39～40
[30] 宏 诚.物业税如包含土地出让金弊多利少.中国房地信息月刊[J],2004(6):11
[31] 何振一.物业税与土地出让金不可替代性简论.中国国土资源经济[J].2004(7):4～6
[32] 谢 颖 严明昆.以物业税为契机推动房地产税费改革.中国房地信息月刊[J].2004(6):12～13
[33] 胡孝伦.对开征物业税几个问题的探析.扬州大学税务学院学报[J],2004(2):4～7
[34] 魏雄华.开征物业税:一石激起千层浪.管理与财富[J],2004(5):26～30
[35] 赵京彦.开征物业税的八点思考.税制改革研究[J].2004(11):9～10
[36] 李家鸽 马丽波.启动我国物业税制的税负探析.金融与经济[J].2004(6):13～15
[2] Harry Kitchen. Property Taxation: Issues in Implementation[R]. K9J 7B8. Canada: The Consortium for Economic Policy Research and Advice, Association of Universities and Colleges of Canada, 2003.
[3] 张天正.我国现行房地产税制中存在的问题及建议.税收与企业[J].2002,(9):6～8.
[4] 邓宏乾. 国外房地产税制及其对我国房地产税制建设的启示.中国房地产[J].2001,(10):67～70.
[5] 程萍.国外房地产税收体系概况及借鉴.涉外税务[J].2002,(8):40～43
[6] 周立新.国外房地产税制的经验与借鉴.湖南税务高等专科学校学报[J].2001,(1):12～14.
[7] 徐健.关于完善我国税制的思考.山东财经学院学报[J].2004(2):32～37.
[8] 胡怡建. 税收学[M]. 上海:上海财经大学出版社,1999.
[9] 国家税务总局扬州税务进修学院.计税依据.中国税务教育[EB/OL]. http://www.tax-edu.net/www/sslr/taxablebasis.htm,2006 年 6 月.
[10] William McCluskey, William Deddis, Adam Mannis et al. Interactive application of computer assisted mass appraisal and geographic information systems. Journal of Property Valuation and Investment [J].1997,Vol.15.No.5:448～465.
[11] 叶剑平.房地产估价[M].第 2 版. 北京:中国人民大学出版社,2002.
[12] GB/T 50291—1999.房地产估价规范[S]
[13] Harry Kitchen. Alternative Methods of Taxation and Assessment[R].A report prepared for the Task Force on Reassessment in Metropolitan Toronto, part VII. Toronto: August 1989
[14] 刘雯惜.开征物业税的制度选择与效应分析[D].南京:南京工业大学,2005.
[15] 黎江虹.我国物业税立法模式的选择.法商研究[J].2004,(3):54～55.
[16] 刘东灵.房地产评估研究[D].广州:广东工业大学,2001.
[17] 金维生.加拿大房地产税的征管及特点.涉外税务[J].2004,(9):54～58
[18] 万婷.对我国开征物业税的理性思考.中国房地信息月刊[J].2004,(6):5～7
[19] 席卫群.开征物业税须明确的几个细节问题.涉外财务[J].2004,(4):14～15
[20] 陈颂东.物业税的国际比较及其借鉴. 经济师[J].2004(3):220
[21] 各国税制比较研究课题组.各国税制比较研究丛书[M]. 北京:中国财经出版社,1996.
[22] 漆亮亮. 财产税体系研究[D]. 厦门:厦门大学,2003.
[23] 各国税制比较研究课题组.各国税制比较研究丛书[M]. 北京:中国财经出版社,1996.
[24] 抉策地产研究中心.南京房地产市场调查研究报告[Z].南京:抉策地产研究中心,2004～2006
[25] Irena Vlassenko. Evaluation of the efficiency and fairness of British,French and Swedish property tax systems. Property Management[J].2001(5):386～391.
[26] Robert M. Schwab. The Impact of Urban Land Taxation: The Pittsburgh Experience. National Tax Journal 50 (3): 1～21.
[27] Brent C. Smith, Applying Models for Vertical Inequity in the Property Tax to a Non-Market Value State, Journal of Real Estate Research,2002 No.3.
[28] 刘 桓.物业税的开征及其难点透析.涉外税务[J].2004(4):8～11
[29] 贾广葆.物业税来了,房价能降吗.中国房地信息[J].2004(4):39～40
[30] 宏 诚.物业税如包含土地出让金弊多利少.中国房地信息月刊[J],2004(6):11
[31] 何振一.物业税与土地出让金不可替代性简论.中国国土资源经济[J].2004(7):4～6
[32] 谢 颖 严明昆.以物业税为契机推动房地产税费改革.中国房地信息月刊[J].2004(6):12～13
[33] 胡孝伦.对开征物业税几个问题的探析.扬州大学税务学院学报[J],2004(2):4～7
[34] 魏雄华.开征物业税:一石激起千层浪.管理与财富[J],2004(5):26～30
[35] 赵京彦.开征物业税的八点思考.税制改革研究[J].2004(11):9～10
[36] 李家鸽 马丽波.启动我国物业税制的税负探析.金融与经济[J].2004(6):13～15