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基于空间分析的存量房契税评估方案实践

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为解决西部某地区税务部门存量房契税征管手段缺失、计税价格低于市场价格的管理问题,利用地理信息空间融合技术,通过以小区为基本单位划定的评税单元,以及利用时间修正指数、楼层修正指数构建的基于历史契税申报信息的交易价格模型,实现了税务内部存量房价的自动定制化批量评估,通过地理信息辅助管理系统建设,有效提高了契税征管的直观性、准确性、规范性.
Practice of Stock Housing Deed Tax Assessment Scheme Based on Spatial Analysis
In order to solve the problem of the lack of tax collection and management methods of the ex-isting housing deed tax of the tax department in a certain western region and the management of the tax price lower than the market price,the spatial fusion technology of geographic information is used,and the transaction price model based on the historical deed tax declaration information constructed by the time cor-rection index and the floor correction index is realized,and the intuitiveness,accuracy,and management of deed tax collection and management are effectively improved through the construction of the geographic infor-mation auxiliary management system.

existing housingdeed taxtax assessment unitbenchmark price evaluation

韦学成、刘忠辉、赵永峰

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青岛市勘察测绘研究院,山东 青岛

青岛市西海岸基础地理信息中心有限公司,山东 青岛

青岛市地理国情大数据工程研究中心,山东 青岛

存量房 契税 评税单元 基准价评估

2024

科学技术创新
黑龙江省科普事业中心

科学技术创新

影响因子:0.842
ISSN:1673-1328
年,卷(期):2024.(7)
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