Research On The Assessment Of Real Estate Tax Base

In a broad sense,all taxes related to real estate belong to the category of real estate tax,and could be divided into transaction stage and possession stage.In a narrow sense,real estate tax mainly refers to the types of taxes that levied on nonbusiness real estate,Real estate tax is one of the main income sources of local governments in many countries and regions,At present,China is also actively carrying out the legislation of real estate tax.When the real estate tax is levied,the assessment of the tax base of the real estate tax will become one of the main activities in the future.The assessment value of tax base directly affects the tax burden of taxpayers and the tax revenue of the government.In order to ensure the normal collection of real estate tax,the relevant assessment system of real estate tax base should also be studied gradually.How to determine the real estate tax value efficiently and how to ensure the objectivity,fairness and justice of the real estate tax base assessment are the two core issues in the establishment of the real estate tax base assessment system.In order to answer the above two core questions,this article aims to study the tax base assessment of the real estate tax in the transaction stage and possession stage from the perspective of the fairness and efficiency of the tax base assessment.The first chapter of this paper mainly introduces the background of the paper and the research status.The second chapter outlies the specific content and practice of real estate tax base assessment elements,and analyzes the relationship between fairness and efficiency of real estate tax base assessment and these elements.Next,the paper mainly conducts quantitative research on the assessment of real estate tax base,including the transaction and possession stage of existing house.The third chapter is to study the real estate tax of transactional house,and explore the policy effect of the implementation of the stocking house transaction tax assessment,the short-term and mid-term analysis of the fiscal revenue growth effect and tax burden growth effect produced by the policy.According to the analysis results of available samples:in the short term,only a few cities(Shenzhen)’s fiscal revenue year-on-year growth rate increased significantly due to the implementation of tax assessment policies.In the mid-term,there is a certain effect of fiscal revenue growth and macro tax burden growth,but there is no significant effect on residents’ tax burden.In addition,compared with other cities,the effect of the pilot cities is more significant and the coefficient is larger.The third chapter also analyzes whether the locality has pilot experience,the efficiency of tax collection and administration,and the strength of regional assessment agencies.The results show that the higher the efficiency of tax collection and management,the faster the policy can play its role.The stronger the strength of local evaluation institutions,the more obvious the policy effect age.The fourth and fifth chapters focus on the possession stage of existing house.Based on the efficiency principle of real estate tax base assessment,a highly accurate tax base assessment value should be obtained at the lowest possible cost.Chapter four compares the impact of various calibration techniques on the evaluation accuracy,including generalized linear regression,deep learning,random forest and gradient boosting,etc.It is found that the calibration techniques of decision trees such as random forest and gradient boosting can significantly improve the accuracy of evaluation.In addition,Chapter four also explores the improvement of the expectation-maximization clustering technique for the evaluation accuracy.Finally,Chapter four of this article also studies how to improve the interpretability of machine learning in mass appraisal models,and provides a practical solution for appraisers to question the appraisal value of taxpayers in practice.The principle of fairness in real estate tax base assessment can be subdivided into horizontal fairness and vertical fairness.Chapter five of this article is mainly based on the research results of Chapter four,exploring the horizontal and vertical fairness of the appraisal value obtained in Chapter four,and identifying disputes in the assessment of the real estate tax base.The results show that first through expectation maximization clustering,and then using gradient advancement for calibration can reduce the unfairness of tax base assessment,especially vertical unfairness.This chapter also concludes that the age of real estate buildings is longer,the community environment is better,the orientation is better,the counterpart school level is better,and the surrounding supporting infrastructure is better,then the probability of tax base assessment disputes is greater.Chapter six summarizes the full text and gives suggestions.First,the government should actively and securely promote the legislative work of real estate tax,establish a sound real estate tax base assessment system to ensure the smooth collection of real estate tax;second,for the preservation of real estate tax,in order to avoid excessive differences in the tax base assessment system between regions,the tax should be gradually unified The basic evaluation system elements,and the policy should not be too loose;finally,for the possession stage,we should continue to study the application of mass appraisal methods and further improve the interpretability of mass appraisal methods.