对我国房地产计税价格确认的思考

摘要

The tax price of stock housing mainly includes real estate installation cost, base price of land, land transaction, replacement cost, new rate, correction coefficient, assessment of the value, and other economic and technical indicators. Estate tax price contains stock housing price, estate fidueial price, the price of land transaction, correction coefficient, volume rate, economic uses, and cultivated land price of field ground and assessment of price. At present, in order to ensure the fairness of the real estate assessment, it is vital to construct the platform of real estate＇s and property＇s valuation and assessment and strengthen the valuation, assessment, collection and management work of the real estate and property tax.%存量房屋计税价格包含的因素主要有房产类别建安造价、基准地价、土地交易、重置成本、成新率、修正系数、评估价值等经济技术指标。地产计税价格包含的因素有存量房地价、地产基准地价、土地交易价格、修正系数、容积率、经济用途、实地地面熟地价及评估价格。为保证房地产评估的公平性，要着力构建房产和地产计价评税平台，加强房地产计价评税和征管工作。