论我国房地产计税价格评估争议处理机制建设  

Research on Assessment Appeal Works for Real Estate Tax Purposes of China

作　　者：纪益成[1] 马铮[1] 

机构地区：[1]厦门大学经济学院财政系,福建厦门361005

出　　处：《中国房地产（学术版）》2014年第8期64-69,共6页China Real Estate

摘　　要：我国各地已陆续开展存量房交易的计税价格评估工作,制定了相应的计税价格评估争议处理办法。介绍国际估税官协会在《计税价格评估争议处理准则》中的争议处理规定,梳理总结国内各地已试行的争议处理办法,对存量房交易评估争议和存量房评估争议进行区分,在评估争议处理原则、争议费用承担等方面提出建议。Recently, many cities have implemented assessment works for transaction tax of property and set up corresponding regulations to deal with appeal problems. Firstly, we introduce the Standard on Assessment Appeal established by the International Association of Assessing Officers （IAAO）, and then we summarize appeal practices in many areas of China. At last, we investigate two kinds of appeal types, that is assessment appeal for transaction tax and property tax, as well as provide some suggestions for appeal principle and appeal expense undertaking problems .

关 键 词：房地产税收 计税价格评估 争议处理 

分 类 号：F230[经济管理—会计学]