The Construction Of Property Tax Base Appraisal System In China

In recent years, there are scenes of prosperity as never before in the real estate market in our country, the high price of the real estate has aroused wide concern of every part of society. There are more taxes and heavier burden on the circulation of real estate than holding them. As a result, the land resource is allocated inefficiently and the fiscal revenue is reduced. Moreover, Taxes and dues are levied repeatedly, and they account for great proportion of the price. The government has unveiled several policies to inhibit opportunistic practices and the rising of the price of the real estate. It is proposed in the Third Session of the Sixteenth Central Committee of the Party that implementing tax reform, and imposing a unified and standardized property tax when necessary conditions are satisfied to reach the target of "reduce taxes, broaden tax base, lower tax rate and administrate strictly". Then, the property tax has become the focus of the theorists and practice department.The property tax is one of the real estate taxes. It is levied when holding the real estate. It will replace the current real estate tax, urban real estate tax and land value increment tax. The collection of the property tax can inhibit the opportunistic practices of the real estate, and relax the trend of the rising of the price. For the collection of the property tax involves the interests of the masses, it can suffer objections before the implement. Therefore, It should take into account all interests, carry out sufficient research, then make full preparation both in theoretical basis and operating practice to maintain the social stability and perfect the real estate taxes.One of the important premises of the implement of the property tax is determine the value of the tax base scenically. Due to the price of the real property always varies in a large scope, it is easy to cause the drain of the tax and the unjust of the tax burden that adopt history cost as tax base. The countries and regions that have perfect property tax in the world mostly adopt assessed value as the tax base. For instance, market economy country:America, England, Germany and the developing country:Lithuania, etc use Mass Appraisal to assess the property tax base. After comparison and analysis, they apply consistent approach, which is setting up independent assessment institution and personnel, using computer-aided approach to mass appraisal the tax base, and set up appraisal system correspondingly. Hoverer, for states have different national conditions, appraisal systems are different in these countries. Therefore, we should set up appraisal frame and system that with Chinese characteristics with reference to international experiences.Since 2003, we have carried out property tax simulation practice in Beijing, Jiangsu, Anhui, Tianjin, Liaoning, etc ten provinces. Now, the simulation practice is still in progress. Through years of simulation practice, the frame of tax base appraisal is set up basically, but there still exists problems that can't be ignored. It is beneficial for the future implement of property tax that tackles such problems.This thesis is about to putting forward some advices for establishing the property tax appraisal system that based on our country's special national conditions with reference to previous research, and advanced.-experience of countries that possess mature property tax.There are four parts in the thesis. In the first part, I show the background of the paper, the meaning of the research, the current research both in China and aboard, and the structure of the paper, innovated opinions, etc. In the second part, I introduce the property tax reform and basic theory of the tax base appraisal. The current development of tax base appraisal in China and advanced international experience are introduce in the third part, then I explain the existed problems in the current stage, establishing foundation for next part. In the part of advanced international experience, I choose developed country America and developing country Lithuania to ensure the reference meaning. The fourth part is the highlight of the paper:I account the establishment of the property tax appraisal system, including the appraisal subject, the scope of the property tax, appraisal object, tax base, valve type and the period of appraisal, the method, and representation system.