物业税的改革立法是我国房地产发展改革的大势所趋。物业税税基的评估体系建立是近年来的正在热议的课题。建立物业税税基批量评估体系，自然地引出了划分评估区域版块及区段的概念。以往对划分版块和区段的研究仅限于对概念描述和理论的分析，对版块及区段划分的实证研究较少。以大连市作为实证研究的对象，通过对大连市区进行板块及区段的划分，为批量评估体系的研究提供基础的理论及数据支持。在进行版块和区段划分的同时，找出了影响房地产价格的各种宏观及微观的影响因素，利用房地产传统的估价方法，评估出版块及区段的基准价格，为批量评估的进一步研究工作提供了一定的实践经验。%Property tax reform legislation is the trend of China's real estate development and reform. The establishment of property tax base assessment system is a hot topic in recent years. To build property tax base mass appraisal system, it naturally leads to the concept of dividing and assessing region and section. Previous studies on the division of region and section are limited to concept description and theoretical analysis, lack of empirical research. Taking Dalian as an object of empirical research, this paper divided the region and section of Dalian city, which provides the basic theory and data support for mass appraisal system study. During the division of region and section, this paper found a variety of macro and micro factors that influence real estate prices, used the traditional method of valuation of real estate to valuate the benchmark price of region and section, which provides some practical experience for further research on mass appraisal.
展开▼
