The Proposal For Assessment System Establishment For The Mass Appraisal The Property Tax In China

The appraisal of the property tax is the appraisal of the real estate for taxation. With the development of real estate market, the appraisal of the property tax will become more and more important. Nowadays, mass appraisal is the technology which has been used most widely and developed maturely abroad. In China, the study of the mass appraise of the property tax has just started。Thus it is still not practical enough. Research on the mass appraisal of the property tax can provide the implementation of the property tax with evaluative and practice support. Therefore, the study of this paper is of certain value.In this thesis, the author developed the mass appraisal of the property by two approaches:combination analysis and comparative analysis based on valuable experiences of other countries to figure out the potential problems and the feasibility of building a system of the mass appraise of the property tax in China.The thesis has five main parts. The first part presents the background including the research situation at home and abroad. Besides, the meaning and thinking of this study, as well as, the innovation and deficiency of this paper are included. The second part introduces the system of the appraisal of the property tax briefly including the appraisal subject, pattern, method, technology, etc. The third part, firstly, gives a systematic summary of the concept, the procedure and some relative technology of the mass appraisal. Then, it introduces the system of the mass appraisal of the property tax base in American and Lithuanian respectively for references. Finally, it investigates the feasibility of building the system of the mass appraisal of the property tax in China. The forth part is the key point of this paper. Based on American and Lithuanian respectively for references, the author puts forward some feasible and detail suggestions to construct Chinese the system of the mass appraisal of the property tax including appraisal subject training, pattern choosing, procedures and so on. The innovation of this part is the procedure of the database for the mass appraisal of the property tax. The fifth part is the case analysis of the mass appraisal of the property tax. This paper selects Shanghai's five regions'36 real estates as specific examples, and then chooses nine factors that may affect appraisal of price to do multiple regression analysis.