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本文主要比较了不同的房地产估价方法的特点,同时联系物业税的征收目的分析了通过房屋市值征收物业税在估价方法上存在的问题,尤其对现行重庆及上海房产税试运行期间采用的征税方式进行分析概括,结合物业税的征收目的提出按现行的估价方法评估房屋市值作为物业税征收依据问题颇多,需要进一步研究探讨需求合适的对策。
This article mainly compares the characteristics of different real estate appraisal methods, and at the same time, in connection with the purpose of collection of property tax, analyzes the problems existing in appraisal method of property tax levied on the market value of houses, especially the taxation adopted during the trial run of property tax in Chongqing and Shanghai Ways to analyze and summarize, combined with the purpose of the collection of property tax proposed by the current valuation method to assess the value of the housing market as the basis for the collection of property tax quite a lot of issues need further study to explore the needs of the appropriate countermeasures.