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物业税的改革立法是我国房地产发展改革的大势所趋。物业税税基的评估体系建立是近年来的正在热议的课题。建立物业税税基批量评估体系,自然地引出了划分评估区域版块及区段的概念。以往对划分版块和区段的研究仅限于对概念描述和理论的分析,对版块及区段划分的实证研究较少。以大连市作为实证研究的对象,通过对大连市区进行板块及区段的划分,为批量评估体系的研究提供基础的理论及数据支持。在进行版块和区段划分的同时,找出了影响房地产价格的各种宏观及微观的影响因素,利用房地产传统的估价方法,评估出版块及区段的基准价格,为批量评估的进一步研究工作提供了一定的实践经验。 相似文献
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对开征物业税的几点质疑 总被引:1,自引:0,他引:1
为建立和健全我国财产税体系,我国正在酝酿新一轮的房地产税制改革,择机出台物业税。本对物业税的开征能否抑制当今的高房价,能否成为地方财政的主体税种,物业税可能会带来哪些负效应进行分析,并结合我国的实际情况提出相关的政策建议。 相似文献
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A bstract . In the 19th century state-appointed tax revision commissions began to influence the reform of the property tax. By 1893, some 28 commissions had been appointed. Their remarkably similar calls for reform set the parameters for much of the academic research in the 20th century when this tax instrument was transformed from a local tax to a federal-state-local exaction. As now administered, the property tax is no longer a unified tax. Separate assessment criteria make it a tax on mines, utilities, business property, household personalty and on housing. The latter is modified in different ways by homestead exemption (41 states), circuit breakers (50 sates) and use of classified schedules (17 states). Along with unprofessional and inaccurate assessments as well as politicized assessment practices, this has changed the tax to a general title for disparate fiscal activities in the 68,000 jurisdictions that use the property tax. 相似文献
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A bstract . The extent of interest in the degree of inequity in property assessment is indicative of the importance of identifying determinants of assessment inequity. Previous attempts to identify such determinants were certainly incomplete. An additional variable is offered for the list that would be expected to explain statistically the degree of inequity in the distribution of property tax liabilities , in general, and to examine specifically the relationship between assessment, inequity and the degree of complexity for assessing Jurisdictions. The latter are often complex in the sense that individual properties, although subject to a set of two or more nominal tax rates on assessed values, are not subject to the same set of nominal tax rates. It is argued—to the extent that individual property tax liabilities are capitalized in sale prices for individual properties —that the greater the number of specific property tax rates on assessed value , the greater is the expected frequency of change in such specific property tax rates and, therefore, the higher the expected value of the measure of the degree of inequity. 相似文献
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李永刚 《上海立信会计学院学报》2015,(2):109-118
假设开发商满足理性人假设,利用数理模型分析了在其追求利润最大化时,开征房产税所产生的经济效应。研究发现,房产税不但会降低商品房租金价格和销售价格,还可以在增加消费者剩余、减少开发商利润的同时,带来税收收入的增加和社会福利的增进。 相似文献
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Raymond Y.C. Tse & James R. Webb 《Review of urban and regional development studies : RURDS : journal of the Applied Regional Conference》1999,11(2):114-126
This paper evaluates the effects of property tax on housing. While land tax and capital gains tax are widely used for curbing hoarding of land and speculation, its effectiveness is inconclusive. The imposition of a capital gains tax will impair the liquidity of property transaction, lower the rate of return on property investment, and reduce revenue from land sales which represents an important tax resource for the communities. This paper shows that a capital gains tax is capitalized into housing prices. Individuals tend to postpone the purchase of houses because of transaction taxes. Using an impulse response function, we show that a transaction tax has a dynamic negative impact on housing returns. While this paper focuses on Hong kong, for the purpose of comparison Singapore and Taiwan are also discussed. 相似文献
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奚卫华 《北京市经济管理干部学院学报》2010,25(2):35-39
目前房价居高不下,政府调控房地产市场的措施陆续出台,在众多调控措施中,备受关注的一项措施是开征物业税。在开征物业税的过程中,必然会涉及到如何处理物业税与现行房地产税收的关系。对此,专家学者从不同角度发表了各自的看法。本文认为,现行的房产税、城镇土地使用税、城市维护建设税、教育费附加应该并入物业税,耕地占用税应并入土地出让金,土地增值税应该取消或并入物业税,契税应继续保留。我国应该通过正确处理物业税与现行房地产税收的关系,健全房地产税收体系。 相似文献
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Abstract . A major administrative problem of the property tax is the difficulty of maintaining current assessments. If real estate is not reassessed as market values change, then the real tax rates on market value will diverge from the statutory rates. Within any taxing jurisdiction those properties with the highest rate of increase in market value will be taxed at the lowest real rate, while those with the lowest (including negative) rate of increase in market value will be taxed at the highest real rate. This investigation develops a straightforward method for calculating differentials in effective tax rates and describes the economic impacts of these differentials. 相似文献
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首先讨论了物业税开征中热点的土地出让金的去留问题;再而对房地产保有、开发交易环节的税种设置以及大量收费问题提出了一些想法;最后从房地产市场供给、需求两方面深入讨论了物业税开征对房价的影响. 相似文献
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当前,在现有房地产调控政策不放松和有可能进一步加码的长期调控态势下,越来越多的大型住宅开发企业纷纷进行战略上的转型,逐步加大非住宅物业的开发投资力度和规模,在规避住宅市场调控的同时,拓展企业新的开发领域和利润增长点。 相似文献