【作者】 郑婕；

【导师】 朱国清；

【作者基本信息】 厦门大学 ， 资产评估， 2008， 硕士

【摘要】 不动产一直是我国国民经济的支柱性产业之一。自十六届三中全会提出“条件具备时对不动产开征统一规范的物业税,相应取消有关收费”后,物业税就一直成为理论界和居民生活中的热点问题。但目前,我国对物业税的研究还多集中于宏观层面,对于物业税开征所需涉及到的微观层面,如对处于保有阶段不动产的税基评估等问题的研究还比较少,而这些问题恰恰是决定物业税能否顺利开征的重要环节。本文主要从评估体系的角度对不动产税税基进行研究,试图通过评估体系的组成要素分析,针对我国的实际情况,在借鉴境外先进经验的基础上,提出建设和完善我国不动产税税基评估体系的一些具体建议。本文主要分为六个部分:第一部分阐述了本文的选题背景、研究意义和思路、国内外研究现状以及相关基本概念。第二部分从不动产税税基评估构成要素和支持要素两大方面进行分析,提出整个不动产税税基评估体系应包含的要素。第三部分主要从我国不动产税税基评估现状以及存在问题这两个方面,分析了当前我国不动产税税基评估的情况。第四部分以加拿大、香港以及立陶宛等国家和地区为实例,对其不动产税税基评估实践进行了介绍,并在此基础上总结了上述国家和地区在不动产税税基评估方面的可取之处。第五部分是本文的重点,也是创新之处。在针对我国的国情,借鉴境外不动产税税基评估体系先进经验的基础上,笔者从评估制度和配套措施两个角度,提出了建立和完善我国不动产税税基评估体系的若干具体建议。最后一部分为总结,对全文进行简单的回顾,提出了本文的创新和不足之处,以及仍需继续深入研究的问题。更多还原

【Abstract】 Real Property has always been one of the most important pillar industries in Chinese National Economy. Since the Third Plenum of the 16th Central Committee of Communist Party of China (CPC) raised:" Levy the uniform and standard property tax on real property, and cancel relative charge in a proper time.", real property tax has been the focus in the theoretical circle and people’s routine life. Until now, most of the studies on real property tax concentrate on macro field and pay less attention to the micro ones such as how to assess the tax base of the real property on the possession stage. However, these problems sometimes determine whether real property tax can be put into practice successfully or not.This paper does the research from the systematic views, tries to analyze the factors in the assessment system of real property tax base, absorbs successful experiences in other countries and districts and finally proposes some detail suggestions on the construction of Chinese assessment system of real property tax base according to its currently status. It can be divided into six parts:The first part presents the background, meaning and thinking of this study, reviews the research situation at home and abroad, and gives the definitions to some basic concepts.The second part focuses on the assessment system of real property tax base and proposes the factors that should be included in the assessment system from real property tax base assessment and supporting systems.The third part discusses the present situation of real property tax base assessment in China and the problems involved.The forth part introduces the assessment practice of real property tax base in Canada, Hong Kong and Lithuanian respectively for references.The fifth part is the prime and the innovation in this paper. Based on above analysis, the author puts forward some feasible and detail suggestions to construct Chinese assessment system of real property tax base from assessment institution and supporting facilities.The final part overviews and concludes the whole paper, pointing out the innovations and deficiencies in it and the further study orientations.更多还原