基于粒子群优化算法的房地产税基评估--以武汉市10个区的数据为例

摘要

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。%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.