不确定性与房地产税额确定组合优化

The Uncertainty and the Combination Optimization of Real Estate Amount of Taxes Assurance

房地产税额确定的准确性主要取决于两个方面:房地产估价和税率。目前房地产估价有三大基本方法,即市场比较法、成本法和收益法。除此之外还有一些其他方法,如假设开发法、路线价法、长期趋势法等,然而不管哪一种方法由于受到各种主观和客观因素的影响,其估价值都存在着误差。为了减少这种误差,本文构建了一种房地产组合估价优化方法,它能够有效降低房地产在估价中存在的不确定性,从而减少税额误差。

The accuracy of the real estate amount of tax assurance mainly is decided by two aspects： the real estate quotation and tax rate. Currently the real estate quotation contains three basic methods, namely the comparative method of markets, the cost method and the income methods. Besides, there are some other methods, such as, the method of assumption development, the method of route price, and the long-term trend method...etc. However no matter what method is used, it quotes the values to all with the error margin because of being affected by various subjective and objective factors. For reducing this kind of error margin, this paper sets up a kind quotation method of combination optimization. It can lower uncertainty effectively in the quotation, thus reducing the amount of tax error margin.