CAJ | 학술논문

通过对税基评估的批量评估方法的研究，建立特征价格模型与统计分析方法的有机连接，对所采集的石家庄市裕华区二手商品住宅的税基计算进行模拟分析、评价，最后得出具有一定范围适用性的估算房产税税基的回归方程。完备的GIS系统和自动评估技术在不动产税基评估中的应用，将会对提升特征价格模型的可用性和可靠性产生更佳效果。
통과대세기평고적비량평고방법적연구，건립특정개격모형여통계분석방법적유궤련접，대소채집적석가장시유화구이수상품주택적세기계산진행모의분석、평개，최후득출구유일정범위괄용성적고산방산세세기적회귀방정。완비적GIS계통화자동평고기술재불동산세기평고중적응용，장회대제승특정개격모형적가용성화가고성산생경가효과。
Through a study of mass appraisal methods for the tax base evaluation,this article intend to organically combine hedonic price model with statistical analysis methods for value evaluation and carry out the simulation analysis and evaluation on initial datas of tax base which refer to the second-hand commodity residential houses are collected from Yuhua district of Shijiazhuang city and then draw a regression equation available for estimating property tax base in a certain region. The application of excellent GIS system and automatic evaluation technology in the real estate tax base assessment will improve the usability and reliability of the hedonic price model.