基于财产税征收的不动产价值评估--对北京市4个内城区的实证分析  

Real Estate Appraisal for Property Tax——Positive Analysis of 4 Districts in Beijing

作　　者：乔志敏[1] 李德峰[1] 邹文军 周战强[1] 

机构地区：[1]中央财经大学不动产研究所,北京100081 [2]国都证券有限责任公司,北京100007

出　　处：《城市发展研究》2009年第3期81-86,共6页Urban Development Studies

基　　金：教育部人文社科基金青年项目(编号:08JC790106)资助

摘　　要：通过对2006年北京市东城区、西城区、宣武区、崇文区4个行政区461个二手房交易有效数据的多元回归分析,建立了不动产价值批量评估模型,并对25个二手房交易价格与评估价格进行了比较。研究认为,可以通过建立健全不动产交易数据信息系统,对未来财产税征收为目的的不动产价值进行高效率、低成本的批量评估。建议对不动产市场交易不活跃的城镇,结合城镇土地定级估价成果和建筑物价值的成本法评估,合理确定基于财产税征收目的的不动产价值。The paper analyzed 461 second-hand housing sample data of 2006 year in Dongcheng District, Xicheng District, Xuanwu District, Chongwen District of Beijing, and set up real estate multiple regression mass appraisal model, then compared 25 second-hand housing market prices with appraisal value. The research suggested the construction and improvement of real estate market information system would be low cost and high efficiency to mass appraisal for property tax in the future. In the cities that real estate marketing is inactive, we could combine the achievement of urban land classification and appraisal with cost method of building to confirm real estate value for property tax rationally.

关 键 词：价值评估 不动产 北京市 东城区 实证分析 征收 财产 城镇土地定级 

分 类 号：TU761.1[建筑科学—建筑技术科学] TN92[电子电信—通信与信息系统]