房地产整体估价与实证分析

房地产批量评估是当前国际房地产税基评估的常用方法,也是中国推进房地产税收体制改革的重要前提和基础.然而,目前房地产批量评估在国内的研究和实践经验较少,且国外经验又难于借鉴.在此背景之下,基于对我国房地产市场特点的分析,提出了城市整体估价的概念,构建了整体估价模型,并以深圳市为例进行模型的实证分析.评估结果表明,该模型实现了高精度、低成本的房地产批量评估目标,具有较高的推广价值,可为房地产税收体制改革提供有力支持.

Empirical analysis of real estate mass appraisal

Mass appraisal is a commonly adopted technique in international real estate tax assessment.Being the premise and foundation of financial &tax reforms regarding real estates,mass appraisal has yet barely been studied or practised in China.This paper presents the concept of"Municipal unity valuation",which is in accordance to the special circumstances &characteristics of the real estate market in China.In order to achieve high precision,low cost and easy updating in the valuation of municipal real estates in China,a unity valuation model is constructed.An empirical analysis based on Shenzhen city is then carried out;and the robustness of its results shows that the model is applicable and pragmatic.