城市存量房交易税税基批量评估的实证研究

摘要

The paper collects and analyzes 249 stocking house sample data in Xi'an based on the hedonic price theory and constructs bulk stock's transaction tax base assessment models. Then,conducts an error analysis of 25 market price and evaluation value. Results show that the mass appraisal methods of multivariate linear regression analysis are suitable for stocking house value evaluation in the main urban area. Evaluation result is reasonable and it has strong realistic value.%运用特征价格理论,对西安市主城区的249个存量房交易数据进行搜集、处理与回归分析,建立基于多元回归的批量评估模型,并对25个交易价格与评估价值作误差分析.结果表明:基于多元回归的特征价格评估模型适用于西安市主城区的存量房交易税的税基评估,评估结果良好,具有较强的现实意义.