摘要
城市轨道交通具有提高沿线地产价值的特点,选取沈阳市轨道交通9号线,对其沿线住宅地产和商业地产的增值税进行估算。首先通过享乐价格法测算出城市轨道交通建成前后同一研究区域的房价差额,接着建立住宅地产与商业地产的增值税计税模型,最后预测出沿线住宅地产和商业地产对城市轨道交通的效益返还量。从预测结果可知,商业地产的效益返还量要高于住宅地产的效益返还量,并且距离市中心越远的地方房地产对轨道交通的效益返还量越大。
Urban rail transit has the characteristics of improving the value of real estate along the line. Take the No. 9 line of Shenyang rail transit as an example to estimate the value-added tax of residential real estate and commercial real estate along the line. Firstly, the price difference of the same location before and after the completion of urban rail transit is calculated by the hedonic price method. Then, the value-added tax model of residential real estate and commercial real estate is established. Finally, the return of the benefits of urban real estate and commercial real estate to urban rail transit is predicted. From the fore-cast results, the return of the benefits of commercial real estate is higher than the return of the benefits of residential real estate, and the farther away from the city center, the greater the return of the benefits of real estate to rail transit.
作者
刘强
LIU Qiang(School of Management, Bohai University, Jinzhou 121000, China)
出处
《物流科技》
2018年第10期111-115,共5页
Logistics Sci-Tech
关键词
城市轨道交通
房地产价格
增值税模型
效益返还
urban rail transit
real estate price
value-added tax model
return of benefits
