存量房交易计税价格批量评估典型技术路线比较

针对我国存量房交易中存在的买卖双方低报交易价格问题，税务部门提出应将评税技术应用于房地产交易计税价格核定。丹东、杭州、南京作为试点城市建立了各自的存量房交易计税价格批量评估体系，其他城市可以学习和借鉴这三个城市的经验，再结合本地房地产市场情况，建立符合本地实际的应用房地产估价技术评估存量房交易价格申报工作的路径与方法。房地产评税技术的完善，一方面可以打击当前存量房交易中普遍存在的用“阴阳合同”逃避交易税费的行为；另一方面可以为正在推进的房产税改革以及住房保有环节征税等提供技术支持。

A Comparison of Typical Technology Route of Tax Price Assessment of Existent Houses Transactions

Since the buyers and sellers quote lower prices in the process of the transactions of existent houses,the tax department proposes that tax assessment technology should be applied to tax price assessment of real estate transactions.As pilot cities,Dandong,Hangzhou and Nanjing have established their own tax price assessment system of existent houses transactions.Learning from the experience of these three cities,other cities in China could design their own routes and technologies which are applicable to the declarations of the prices of existent houses transactions according their local real estate market conditions.With the improvement of tax assessment technology of real estate,on the one hand,the avoidance of the transition tax in the current prevalent existent houses transactions with "yin and yang contract" could be dealt with severely.On the other hand,this improvement could provide technical support for the property tax reform and housing tax levy.