经济与管理研究
經濟與管理研究
경제여관리연구
Research on Economics and Management
2015年
2期
136~144
,共null页
房地产税基评估 粒子群优化算法 批量评估 房地产信息数据库
房地產稅基評估 粒子群優化算法 批量評估 房地產信息數據庫
방지산세기평고 입자군우화산법 비량평고 방지산신식수거고
property tax base assessment WCPSO mass appraisal real estate information database
房产税改革的核心和关键就是如何准确合理地进行房地产税基评估，税基评估主要有三种基本途径：市场途径、收益途径、成本途径。通过探究国外税基评估的经验，针对现阶段中国房地产基本信息数据库还不完备、评估技术还不成熟等问题，提出了一种新的房地产税基评估方法，选取了武汉市10个区的房地产样本数据作为研究对象，通过改进的粒子群优化算法（WCPSO）对这10个区的房产单价进行评估。该算法弥补了房地产基本信息数据库不完善和计算机辅助批量评估（CAMA）技术难以大范围应用的短板，能够通过少量样本数据和参数进行估算。该算法的评估结果与实际房地产单价相比误差率在5％以内，适合于房地产税基评估，前景广阔。
房產稅改革的覈心和關鍵就是如何準確閤理地進行房地產稅基評估，稅基評估主要有三種基本途徑：市場途徑、收益途徑、成本途徑。通過探究國外稅基評估的經驗，針對現階段中國房地產基本信息數據庫還不完備、評估技術還不成熟等問題，提齣瞭一種新的房地產稅基評估方法，選取瞭武漢市10箇區的房地產樣本數據作為研究對象，通過改進的粒子群優化算法（WCPSO）對這10箇區的房產單價進行評估。該算法瀰補瞭房地產基本信息數據庫不完善和計算機輔助批量評估（CAMA）技術難以大範圍應用的短闆，能夠通過少量樣本數據和參數進行估算。該算法的評估結果與實際房地產單價相比誤差率在5％以內，適閤于房地產稅基評估，前景廣闊。
방산세개혁적핵심화관건취시여하준학합리지진행방지산세기평고，세기평고주요유삼충기본도경：시장도경、수익도경、성본도경。통과탐구국외세기평고적경험，침대현계단중국방지산기본신식수거고환불완비、평고기술환불성숙등문제，제출료일충신적방지산세기평고방법，선취료무한시10개구적방지산양본수거작위연구대상，통과개진적입자군우화산법（WCPSO）대저10개구적방산단개진행평고。해산법미보료방지산기본신식수거고불완선화계산궤보조비량평고（CAMA）기술난이대범위응용적단판，능구통과소량양본수거화삼수진행고산。해산법적평고결과여실제방지산단개상비오차솔재5％이내，괄합우방지산세기평고，전경엄활。
The core of the real estate tax reform is how to assess the tax base reasonably and accurately.There are mainly three basic approachess of tax base assessment：market,income and cost.In view of the basic information database of real estate in China,it is still incomplete and the evaluation technology is not yet mature,thus this paper puts forward a new method of proprty tax base assessment by learning from foreign tax base assessment.By selecting the data of real estate from 10 districts in Wuhan,this paper uses the modified WCPSO algorithm to evaluate the real estate unit price.This algo-rithm makes up for the imperfect of the basic real estate data base information and the difficulty of CAMA technology that cannot be applied on large scale.The WCPSO estimates the price of real estate through a small amount of sample data and parameters.Compared with the real price,the error rate of the WCPSO algorithm is less than 5%.Therefore,the WCPSO is suitable for the property tax base assessment and has broad prospects.
