| 优化我国房地产税基批量评估方法体系的政策建议 |
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| 引用本文： | 樊慧霞.优化我国房地产税基批量评估方法体系的政策建议[J].科学与管理,2011,31(1):53-55. |
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| 作者姓名： | 樊慧霞 |
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| 作者单位： | 内蒙古财经学院,呼和浩特,010051 |
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| 摘 要： | 采用科学合理、准确有效的房地产税基评估方法是准确计算与征收房地产税的基础与关键。本文认为,优化我国房地产税基批量评估方法体系应从三方面入手:一是建立以"市场比较法为主,成本法和收益法为补充"的评估方法体系;二是采用"批量评估为主、单宗评估为补充"的房地产税基评估技术;三是建立专业化、专门化的税基评估数据库。
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| 关 键 词： | 房地产税基评估 批量评估方法体系 税基评估数据库 |
The Recommendations on Optimization of the Real Estate Tax Base Appraisal System |
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| Authors: | FAN Hui-xia |
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| Institution: | FAN Hui-xia(Fan Huixia Inner Mongolia Finance and Economics College) |
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| Abstract: | The scientific and reasonable,the accurate and effective real estate tax base appraisal method is the foundation and the key to precisely calculate and collect the real estate tax.This article considers that optimizes our country real estate tax base mass appraisal method system should start from three aspects:First,establishes the appraisal method system of "the market comparison method for main,the cost method and the income method for supplements";Second,uses the real estate tax base appraisal technology of "the msaa appraisal for main,single appraise for supplements";Third,establishes specialized tax base appraisal database. |
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| Keywords: | the real estate tax base appraisal mass appraisal method system tax base appraisal database |
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