摘要
首不动产税管理需要课税产权对象的三维空间表达及产权价值评估有关的属性数据。我国正处于房地产税改革立法阶段,有效支持产权对象三维表达并融合非空间属性数据的产权模型有助于房地产税的管理及推行。本文针对城镇商品住宅,对面向房地产税管理的产权模型进行了探讨。并利用三维城市语义模型City GML的Application Domain Extensions(ADE)机制,将课税房产对象(独栋房产、公寓型房产)的三维空间表达及房地产税管理的专题语义融合扩展到City GML中,建立了面向房地产税管理的City GML扩展产权模型。
3D spatial representation of property unit and non-spatial attributes for real estate valuation are requisite to real estate tax management. Our country is in the legislation stage with regard to real estate tax reform and property right model which could effectively support 3D representation of property unit and the convergence between 3D spatial representation and non-spatial attributes. The model is helpful for the real estate tax management and implementation of law. With regard to urban commodity housing, property right model is discussed from the perspective of real estate tax administration. Then an real estate tax management oriented property right model, which includes three-dimensional spatial representation of single-family properties and apartments and real estate tax management thematic semantics, is proposed using the Application Domain Extensions(ADE) mechanism of City GML.
出处
《地理信息世界》
2015年第6期72-77,共6页
Geomatics World
基金
国土资源部行业公益项目(201111009)资助