税收征管中的房产估值研究  

A Study on Real Estate Appraisal in Tax Levying and Administration

作　　者：郭维真[1] 

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《国际税收》2014年第4期35-38,共4页International Taxation In China

基　　金：中国法学会部级课题<房产税法律制度改革研究>(项目编号:CLS(2013)Y37)的阶段性研究成果

摘　　要：作为企业或公民的重要财产,与房产相关的税种在我国税收体系中占有相当地位。当前我国涉税房产的计税依据多采取核定方式,但核定征收既易引发征纳矛盾,又因相关配套制度的不完善而存在较多弊端。建立统一规范的房产价值评估制度,应是下一步完善房地产税收制度的重要基础。While real estate is the core of Property, taxes related to estate contribute a lot to public revenue and so on, a sound system of real estate appraisal may promote the perfection of tax system including administration system. Nowadays in China, tax bases of real estate mainly come from tax assessment which may cause controversy between Tax Authority and taxpayers. Furthermore, lack of supporting system makes tax assessment inefficiency. To improve real estate appraisal in tax levying and administration, it is important to establish real-estate tax policy based on actual market price.

关 键 词：房产估值 核定课税 实价课税 

分 类 号：F810.42[经济管理—财政学]