摘要
采用科学合理、准确有效的房地产税基评估方法是准确计算与征收房地产税的基础与关键。本文认为,优化我国房地产税基批量评估方法体系应从三方面入手:一是建立以"市场比较法为主,成本法和收益法为补充"的评估方法体系;二是采用"批量评估为主、单宗评估为补充"的房地产税基评估技术;三是建立专业化、专门化的税基评估数据库。
The scientific and reasonable,the accurate and effective real estate tax base appraisal method is the foundation and the key to precisely calculate and collect the real estate tax.This article considers that optimizes our country real estate tax base mass appraisal method system should start from three aspects:First,establishes the appraisal method system of 'the market comparison method for main,the cost method and the income method for supplements';Second,uses the real estate tax base appraisal technology of 'the msaa appraisal for main,single appraise for supplements';Third,establishes specialized tax base appraisal database.
出处
《科学与管理》
2011年第1X期53-55,共3页
Science and Management
关键词
房地产税基评估
批量评估方法体系
税基评估数据库
the real estate tax base appraisal
mass appraisal method system
tax base appraisal database
