摘要
自沪渝房产税改革试点推进以来,房产税改革已成为学界的研究热点主题。房产税税基批量评估体系的构建,作为房产税纳税的重要基本要素,也是探讨的焦点。基于此,本文梳理并分析了国内外房产税税基批量评估的相关文献,结果表明:国外的房产税税基评估体系早已发展成熟,评估准则定期更新,新的评估方法和模型也运用到实证,是其他各国借鉴和参考的标准;而我国对税基评估的研究则倾向于理论,在对评估系统各要素的选择上仍存在争议,实证研究集中在二手房市场,且实证数据缺乏精度。我国的研究应在注重国情的基础上借鉴国外相关经验,精细化拓展我国的房产税税基批量评估体系。
Since the pilot reform of Shanghai Chongqing real estate tax was carried out, the reform of real estate tax has become a hot topic in academic circles. The construction of real estate tax base batch evaluation system, as an important basic element of real estate tax, is also the focus of discussion. Based on this,this paper combs and analyzes the domestic and foreign literature on the batch evaluation of the real estate tax base, and the results show that: the foreign real estate tax base evaluation system has long been mature,the evaluation criteria are updated regularly, and the new evaluation methods and models are also applied to the empirical, which are the reference standards of other countries;while the research on the tax base evaluation in China tends to be theoretical, while the research on the evaluation system in different countries is not comprehensive The choice of factors is still controversial, empirical research focuses on the secondhand housing market, and empirical data lack of accuracy. China’s research should focus on the national conditions, draw lessons from foreign experience, and refine the development of China’s real estate tax base batch evaluation system.
作者
张苏
ZHANG Su(School of Resource and Environmental Science,Wuhan University,430079,Wuhan,Hubei,China)
出处
《特区经济》
2021年第5期154-156,共3页
Special Zone Economy
关键词
房产税改革
税基批量评估
研究进展
real estate tax reform
tax base batch evaluation
research progress
