房地产税基评估研究
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摘要
进入21世纪以后,我国房地产业迅猛发展,这使得房地产税备受人们的关注。2003年,党的十六届三中全会明确提出,要在条件具备时对不动产开征统一规范的物业税。此后,物业税就一直是理论界及实践部门讨论的热点。然而,大多数学者只是将目光集中在物业税税制的设计方面,而忽视了对物业税税基评估的研究。实际上,顺利开征物业税的重要前提之一就是科学确定物业税的计税依据即确定物业税税基的价值,这就使得构建科学的房地产税基评估体系显得尤为重要。
在全球范围内,由于受房地产经济发展和其它有关因素的影响,房地产价格发生经常性地、较大幅度变动已成为人们不可回避的问题,这就给那些采用历史成本作为财产税计税依据的国家和地区造成税收流失和税负严重的不公。而单宗评估方法确定的房地产价值作为计税依据在房地产税制和税收征管中则存在征税成本较大,且不利于地方政府正确评价地方财源等问题。从世界各国情况看,财产税制较为完善的国家和地区中确定不动产的税基价值,大多是以经评估确定的房地产税基价值作为房地产税的重要计税依据。例如,美、英、德等成熟市场经济国家和立陶宛等发展中国家和地区都相继采用以批量评估方法为主的评估方法来对房地产税基进行评估。他们共同的做法是设立独立的评估机构和专业的评估人员,使用计算机辅助手段对房地产税基进行批量评估的方法,并相应建立房地产税基评估制度和体系。相比之下,我国在房地产税基评估方面才刚刚起步,目前尚未建立房地产税基评估制度和体系。因此,在充分借鉴这些国家有益经验的基础上,构建符合我国实际情况的房地产税基评估体系就具有重要的理论意义和现实指导意义。
本文主要是运用房地产评估理论,通过采用定性分析和定量分析相结合、规范分析、案例分析、比较研究等多种研究方法,深入分析了我国开展房地产税基评估存在的问题及可行性,在吸收国外有益经验的基础上,较为系统地提出了建立和完善我国房地产税基评估制度体系的具体建议。全文共分6个部分。第一部分导论,主要介绍论文选题的背景与研究意义、国内外研究的文献综述及本文的研究方法与逻辑框架;第二部分我国房地产税基评估现实基础分析,从分析我国现行房地产税制存在的问题及原因出发,探讨了我国开展房地产税基评估的必要性和已具备的现实条件;第三部分房地产税基评估基本框架分析,主要包括房地产税基评估的内容分析及其与房地产估价的比较,以及房地产税基评估管理体系;第四部分境外房地产税基评估实践及经验借鉴,通过对境外房地产税基评估采用的方法和组织形式的分析,总结其对我国房地产税基评估的借鉴和启示;第五部分房地产税基批量评估方法分析,主要分析房地产税基批量评估的内容和评估软件系统及数据新型工具的应用;第六部分构建我国房地产税基评估的有关思考,主要对我国房地产税基评估的法律制度、行为主体、内容与程序及申诉制度等方面提出一些建议。
In the 21st Century, with the rapid development of the real estate industry ,people in China pay much more attention to real estate taxation. The Third Plenary Session of the Sixteenth Central Committee of the Communist Party of China (CPC) brought forward that a unified and standardized real estate tax would be carried into execution when conditions permitted. After that, real estate tax has been a sustaining focus in the theoretical circle and practical departments. However, most experts and professionals focus only on the design and construction of real estate taxation, ignoring the research of real estate tax assessment. While, one of the preconditions to a successful implementation of real estate tax is deciding the gist of it, in another word, assuring the value of the tax base of real estate tax, that highlights the importance of constucting a reasonable system of real estate tax assessment.
It is an international and inevitable problem that there are constant and fierce price fluctuations in real estate market due to the development of real estate economy and other concerning factors, which result in grievous tax loss and inequity of tax burden distribution in those countries that take historic cost as the tax base of property tax. Determining the value of real estate by single assessment as real estate tax base can induce problems, such as, considerable costs in the implementation of real estate tax, distorting local governments’views on local revenues, etc. When we take an international view, we can find that in the countries that have a complete and reasonable property taxation, most of them take assessment values of real estate as tax base of real estate tax. For example, America,England, Germany ,Lithuania ,both developed and developing countries , have successively employed mass appraisal as the main approach of tax assessment of real estate tax. Comparatively, real estate tax assessment is just setting off in China, correlative rules and regulations have not been constructed yet. According to that, based on the experiences of these countries, constructing a tax base assement system that fits the actual conditions of China is of great therical and practical importance .
In this thesis, with the application of theories of real estate appraisal, the author uses various approaches of study (e.g. qualitative analysis and quantitative analysis, normative analysis , case study,comparative study etc) to anlyse the potential problems and the feasibility of building a system of real estate tax assessment in China based on helpful experiences of other countries. The thesis has six main parts. Chapter 1 Introduction. This chapter introduces the background and significance of the theme of this thesis, summarization of studies conducted home and abroad, methods of study employed in this thesis, and the logical structure of this paper . Chaper 2 Analysis of Practical Foundation of Real estate Tax Assessment in China. By analysing the problems embeding in the present real estate taxation in China, the author explores the necessity of implementing real estate tax assessment , practical foundations that have been built are also discussed in this chapter. Chapter 3 Analysis of Foundermental Framework of Real estate Tax Assessment. This chapter foucuses on the analysis of the key characteristics of real estate tax assessment, comparative study of real estate tax assessment and real estate appraisal, and the administrative system of real estate tax assessment. Chapter 4 Practices and Experiences of Real estate Tax Assessment Abroad. By analysing the methods used in the practice of real estate tax assessment abroad and their organizational forms, the author summarizes their enlightening and revealing impacts on the process of building Chinese real estate tax assessment system. Chapter 5 Analysis of Mass Appraisal of real estate Tax Assessment. This chapter focuses on the analysis of mass appraisal and the application of assessment softwares and modern digital technologies in real estate tax assessment. Chapter 6 Considerations on Constructing Chinese Real estate Tax Assessment System. Suggestions on law system of real estate tax assessment and organization of real estate tax assessment and contents of real estate tax assessment and appealing system of real estate tax assessment are commented in the last chapter.
在全球范围内,由于受房地产经济发展和其它有关因素的影响,房地产价格发生经常性地、较大幅度变动已成为人们不可回避的问题,这就给那些采用历史成本作为财产税计税依据的国家和地区造成税收流失和税负严重的不公。而单宗评估方法确定的房地产价值作为计税依据在房地产税制和税收征管中则存在征税成本较大,且不利于地方政府正确评价地方财源等问题。从世界各国情况看,财产税制较为完善的国家和地区中确定不动产的税基价值,大多是以经评估确定的房地产税基价值作为房地产税的重要计税依据。例如,美、英、德等成熟市场经济国家和立陶宛等发展中国家和地区都相继采用以批量评估方法为主的评估方法来对房地产税基进行评估。他们共同的做法是设立独立的评估机构和专业的评估人员,使用计算机辅助手段对房地产税基进行批量评估的方法,并相应建立房地产税基评估制度和体系。相比之下,我国在房地产税基评估方面才刚刚起步,目前尚未建立房地产税基评估制度和体系。因此,在充分借鉴这些国家有益经验的基础上,构建符合我国实际情况的房地产税基评估体系就具有重要的理论意义和现实指导意义。
本文主要是运用房地产评估理论,通过采用定性分析和定量分析相结合、规范分析、案例分析、比较研究等多种研究方法,深入分析了我国开展房地产税基评估存在的问题及可行性,在吸收国外有益经验的基础上,较为系统地提出了建立和完善我国房地产税基评估制度体系的具体建议。全文共分6个部分。第一部分导论,主要介绍论文选题的背景与研究意义、国内外研究的文献综述及本文的研究方法与逻辑框架;第二部分我国房地产税基评估现实基础分析,从分析我国现行房地产税制存在的问题及原因出发,探讨了我国开展房地产税基评估的必要性和已具备的现实条件;第三部分房地产税基评估基本框架分析,主要包括房地产税基评估的内容分析及其与房地产估价的比较,以及房地产税基评估管理体系;第四部分境外房地产税基评估实践及经验借鉴,通过对境外房地产税基评估采用的方法和组织形式的分析,总结其对我国房地产税基评估的借鉴和启示;第五部分房地产税基批量评估方法分析,主要分析房地产税基批量评估的内容和评估软件系统及数据新型工具的应用;第六部分构建我国房地产税基评估的有关思考,主要对我国房地产税基评估的法律制度、行为主体、内容与程序及申诉制度等方面提出一些建议。
In the 21st Century, with the rapid development of the real estate industry ,people in China pay much more attention to real estate taxation. The Third Plenary Session of the Sixteenth Central Committee of the Communist Party of China (CPC) brought forward that a unified and standardized real estate tax would be carried into execution when conditions permitted. After that, real estate tax has been a sustaining focus in the theoretical circle and practical departments. However, most experts and professionals focus only on the design and construction of real estate taxation, ignoring the research of real estate tax assessment. While, one of the preconditions to a successful implementation of real estate tax is deciding the gist of it, in another word, assuring the value of the tax base of real estate tax, that highlights the importance of constucting a reasonable system of real estate tax assessment.
It is an international and inevitable problem that there are constant and fierce price fluctuations in real estate market due to the development of real estate economy and other concerning factors, which result in grievous tax loss and inequity of tax burden distribution in those countries that take historic cost as the tax base of property tax. Determining the value of real estate by single assessment as real estate tax base can induce problems, such as, considerable costs in the implementation of real estate tax, distorting local governments’views on local revenues, etc. When we take an international view, we can find that in the countries that have a complete and reasonable property taxation, most of them take assessment values of real estate as tax base of real estate tax. For example, America,England, Germany ,Lithuania ,both developed and developing countries , have successively employed mass appraisal as the main approach of tax assessment of real estate tax. Comparatively, real estate tax assessment is just setting off in China, correlative rules and regulations have not been constructed yet. According to that, based on the experiences of these countries, constructing a tax base assement system that fits the actual conditions of China is of great therical and practical importance .
In this thesis, with the application of theories of real estate appraisal, the author uses various approaches of study (e.g. qualitative analysis and quantitative analysis, normative analysis , case study,comparative study etc) to anlyse the potential problems and the feasibility of building a system of real estate tax assessment in China based on helpful experiences of other countries. The thesis has six main parts. Chapter 1 Introduction. This chapter introduces the background and significance of the theme of this thesis, summarization of studies conducted home and abroad, methods of study employed in this thesis, and the logical structure of this paper . Chaper 2 Analysis of Practical Foundation of Real estate Tax Assessment in China. By analysing the problems embeding in the present real estate taxation in China, the author explores the necessity of implementing real estate tax assessment , practical foundations that have been built are also discussed in this chapter. Chapter 3 Analysis of Foundermental Framework of Real estate Tax Assessment. This chapter foucuses on the analysis of the key characteristics of real estate tax assessment, comparative study of real estate tax assessment and real estate appraisal, and the administrative system of real estate tax assessment. Chapter 4 Practices and Experiences of Real estate Tax Assessment Abroad. By analysing the methods used in the practice of real estate tax assessment abroad and their organizational forms, the author summarizes their enlightening and revealing impacts on the process of building Chinese real estate tax assessment system. Chapter 5 Analysis of Mass Appraisal of real estate Tax Assessment. This chapter focuses on the analysis of mass appraisal and the application of assessment softwares and modern digital technologies in real estate tax assessment. Chapter 6 Considerations on Constructing Chinese Real estate Tax Assessment System. Suggestions on law system of real estate tax assessment and organization of real estate tax assessment and contents of real estate tax assessment and appealing system of real estate tax assessment are commented in the last chapter.
引文
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⑥“群体评估”是“Mass Appraisal”的中文翻译,本文中译为“批量评估”更为确切。
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①中华人民共和国房产税暂行条例,国发[1986]90 号
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①参阅张平竺、张志来,《借鉴国外经验建立我国不动产税基评估体系》,《2006 国际评估论坛文集》。
②参阅张平竺、张志来,《借鉴国外经验建立我国不动产税基评估体系》 ,《2006 国际评估论坛文集》。
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③John Joseph Wallis. The Journal of Economic Perspectives. American government finance in the long run: 1790 to 1990,Nashville: Winter 2000.Vol.14, Iss. 1; pg. 61, 22.
①Jeff Spelman; Mary Spelman ,We Come to Faintly Praise the Property Tax, Not to Bury it: The Importance of the Property Tax in the United States,Assessment Journal; Fall 2003; 10, 4; ABI/INFORM Global,pg. 52.
① 摘译自Arvydas BAGDNAVICIUS and Rimantas RAMANAUSKAS,SECR,Lithuania,Introducing a Computerized Market Value-Based Mass Appraisal System for Real Property Taxation in Lithuania ,TS27 Valuation Techniques and Applications,FIG Working Week 2004Athens, Greece, May 22-27, 2004.
①摘译自 Daiva CIBUlSKIENE and Virginija GURSKIENE 2005; The Lithuanian Real Estate Taxation System in the Context of Alien Countries; Vida MALIENE, International Journal of Strategic Property Management (2005) 9, p17-32.
① Nancy C Tomberlin; Sheldon Bluestein; Pamela M Dubov; James L Pence; et al, Standard on mass appraisal of real property, Assessment Journal; Jan/Feb 2002; 9, 1; ABI/INFORM Global, pg. 34.
③ 《国际评估指南第 13 号注释:不动产税的批量评估》(International Valuation Guidance Note NO.13, Mass Appraisal For Property Taxation).
④详见:2005 ,USPAP Definitions,Mass appraisal.
①详见 Real Property Valuation Standards of Practice, Utah State Tax Commission ,Property Tax Division, Rev August 2002.
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①详见 Duane Guidry,Publishing intelligent vector parcel maps on the Web,Assessment Journal; Sep/Oct 1999; 6, 5; ABI/INFORM Global,pg. 77.
②详见 Shoreh Elhami,The tax collector cometh with GIS,Geospatial Solutions; Apr 2001; 11, 4; Academic Research Library,pg. 26.
③详见立陶宛国家注册事业中心(SECR)官方网站:http://www.kada.lt/index_en.php.
①李明,练奇峰. 试析房地产税基评估技术标准[J].中国房地产,2006,(5):P62.
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①参见黄杏元.我国地理信息系统建设及进展(2)[J].现代测绘,2004 年 6 月第 27 卷第 3 期.
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⑥“群体评估”是“Mass Appraisal”的中文翻译,本文中译为“批量评估”更为确切。
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①中华人民共和国房产税暂行条例,国发[1986]90 号
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①参阅张平竺、张志来,《借鉴国外经验建立我国不动产税基评估体系》,《2006 国际评估论坛文集》。
②参阅张平竺、张志来,《借鉴国外经验建立我国不动产税基评估体系》 ,《2006 国际评估论坛文集》。
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③John Joseph Wallis. The Journal of Economic Perspectives. American government finance in the long run: 1790 to 1990,Nashville: Winter 2000.Vol.14, Iss. 1; pg. 61, 22.
①Jeff Spelman; Mary Spelman ,We Come to Faintly Praise the Property Tax, Not to Bury it: The Importance of the Property Tax in the United States,Assessment Journal; Fall 2003; 10, 4; ABI/INFORM Global,pg. 52.
① 摘译自Arvydas BAGDNAVICIUS and Rimantas RAMANAUSKAS,SECR,Lithuania,Introducing a Computerized Market Value-Based Mass Appraisal System for Real Property Taxation in Lithuania ,TS27 Valuation Techniques and Applications,FIG Working Week 2004Athens, Greece, May 22-27, 2004.
①摘译自 Daiva CIBUlSKIENE and Virginija GURSKIENE 2005; The Lithuanian Real Estate Taxation System in the Context of Alien Countries; Vida MALIENE, International Journal of Strategic Property Management (2005) 9, p17-32.
① Nancy C Tomberlin; Sheldon Bluestein; Pamela M Dubov; James L Pence; et al, Standard on mass appraisal of real property, Assessment Journal; Jan/Feb 2002; 9, 1; ABI/INFORM Global, pg. 34.
③ 《国际评估指南第 13 号注释:不动产税的批量评估》(International Valuation Guidance Note NO.13, Mass Appraisal For Property Taxation).
④详见:2005 ,USPAP Definitions,Mass appraisal.
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③详见立陶宛国家注册事业中心(SECR)官方网站:http://www.kada.lt/index_en.php.
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