Study On Real Property Tax Assessment

Firstly, the background of this thesis's theme is discussed, and studies on real property tax assessment, mass appraisal, and GIS in CAMA ,etc, by experts and professionals home and abroad are also provided.Secondly, this paper focuses on real property taxation.In this chapter,the author discusses the concepts and theories of property, real property,and real property taxation. After that,the discussion is divided into three sections, discussing the experiences of American property taxation, present taxes and charges concerning real estate in China, and the necessity of carrying real property tax assessment into execution in China respectively. Discussions on present taxes and charges concerning real estate in China, including deficiencies of real property taxation, especially in real property tax assessment, are presented in the second section. The third section pays much attention to the advantages of real property tax and the significance of implementing it in China.Thirdly, we come to the main part of the whole paper- discussions on mass appraisal, and it is the main innovation of this thesis. There are four sections in this chapter. The first section is anlysis of the concepts and theories of tax base , assessment, the differences between real property tax assessment and real estate appraisal, and classifications of real property tax assessment. The second section give an introduction to mass appraisal and AVM, including steps and processes of mass appraisal and the concepts and the applications of AVM. The third section foucuses on the precondition of real property tax assessment—assessment law and regulation system, and conponents of it, discussing data collection and management sub-system, assessment sub-system, performance-analysis sub-system, assessment administration sub-system, appeal sub-system. The last section canvasses the application of GIS in CAMA, including the concept of GIS, its functions, status of its application in CAMA, and the prospect of its implementation in real property tax assessment in China.Finally, the fourth chapter contains a summary of the paper and several problems in the studies and researches of the application of real property tax assessment in China that are worth paying attention to.