商业研究
商業研究
상업연구
Commercial Research
2015年
6期
90~96
,共null页
房地产税 特征价格 估价建模 多元对数回归 主成分分析
房地產稅 特徵價格 估價建模 多元對數迴歸 主成分分析
방지산세 특정개격 고개건모 다원대수회귀 주성분분석
real estate tax; hedonic price; estimate and model; multivariate logistic regression; principal component analysis
以房地产的评估值作为税基是房地产税立法征收的必由之路,也是国际通行作法。如何更好地求取城市房地产的价值是房地产税制改革必须面临的重要课题。国际上,不动产税基评估主要依靠“计算机辅助批量评估系统（CAMA）”实现,而CAMA系统的核心是建立估价模型。本文以成都市当前存量住宅数据为例,基于主成分分析和对数回归分析,建立特征价格模型,就房地产税税基的批量估价进行实证分析,并利用比率分析对模型估计值的可靠性进行评估。研究结果表明各项评估指标均理想,通过模型求取的估值可靠性很高,模型可以被应用和推广。
以房地產的評估值作為稅基是房地產稅立法徵收的必由之路,也是國際通行作法。如何更好地求取城市房地產的價值是房地產稅製改革必鬚麵臨的重要課題。國際上,不動產稅基評估主要依靠“計算機輔助批量評估繫統（CAMA）”實現,而CAMA繫統的覈心是建立估價模型。本文以成都市噹前存量住宅數據為例,基于主成分分析和對數迴歸分析,建立特徵價格模型,就房地產稅稅基的批量估價進行實證分析,併利用比率分析對模型估計值的可靠性進行評估。研究結果錶明各項評估指標均理想,通過模型求取的估值可靠性很高,模型可以被應用和推廣。
이방지산적평고치작위세기시방지산세입법정수적필유지로,야시국제통행작법。여하경호지구취성시방지산적개치시방지산세제개혁필수면림적중요과제。국제상,불동산세기평고주요의고“계산궤보조비량평고계통（CAMA）”실현,이CAMA계통적핵심시건립고개모형。본문이성도시당전존량주택수거위례,기우주성분분석화대수회귀분석,건립특정개격모형,취방지산세세기적비량고개진행실증분석,병이용비솔분석대모형고계치적가고성진행평고。연구결과표명각항평고지표균이상,통과모형구취적고치가고성흔고,모형가이피응용화추엄。
To assess the value of real estate as a tax base is the necessary way of the real estate tax levy legislation, as well as international practice. How to strike a better urban real estate value is an important issue to be faced with real es- tate tax reform. Intemationally, the real estate tax base assessment relies mainly on ＂Computer Aided Mass Appraisal System （CAMA） ＂ to achieve, while the core of CAMA system is the valuation models. Taking the current stock of hous- ing data of Chengdu for example, this paper proposes a hedonic price model based on principal component analysis and logistic regression analysis and makes an empirical study of hedonic price model in the real estate tax base batch assess- ment and then uses ratio analysis to evaluate the reliability of the model. The results indicate that the assessment index is ideal and the estimation value is reliable, and the model can be further applied and promotion.
