Study On The Tax Base Valuation In China

It was inevitable that the tax base valuation would be implemented in our country with the development of market economy, furthermore along with the tax reform process it was one of the chief factors which should firstly be considered when we begin collecting the property tax. As we know the tax base valuation in China was lack of research, but by contrast there were more advanced theoretical or practical achievements outside. We should apply them according to the situation of our country rather than a simple mechanical use. Therefore in this thesis, based on the reference of theatrical and practical tax base valuation achievements that received from foreign countries, we have focused on the fundamental tax base valuation theory in China including the subject, object, value style ,and its influencing factors, etc. At the same time we have discussed the custom method, the mass appraisal system, as well as its precondition and problems in the tax base valuation field existed in our countries. Some suggestions have been proposed.Two methods have been used in this thesis. They were combination and comparison method. We have principally investigated problems about the fundamental tax base valuation theory and the proper way to use the method of the mass appraisal system in China. An example mixed up with the theory with practice of the tax base valuation has been listed in the end. We have used the comparison method when studying on the subject and object, the valuation type of tax base valuation. The outline in this thesis always began with relative theories and actualities, and ended with a suggestion on theory of tax base valuation according to the actuality of our country.There were six chapters in the full-text. First chapter was background description of the research which mainly introduced the basis of choice the subject and significance of the research. Thoughts and methods of creativeness ideas have been put forward in this chapter. The second chapter focused on basic theoretical problems in the conception and characteristics of the Tax Base Valuation, and the factors which influencing tax base valuation in our country. An analysis about the tax base valuation process including selection of the subject, object and the choice of value styles has been given in the third chapter. The fourth chapter mainly demonstrated the foreign tax base valuation methods especially the mass appraisal system. Its precondition and the difficulties were studied meanwhile suggestions about the difficulties in their application in China were proposed. The fifth chapter related to some basal problems in the tax based valuation implementing in China including coordination new department with original departments, talents training, making the relative laws and regulations and so on. The last chapter clearly shows the subjects, objects, value styles as well as the mass appraisal methods in our country through the analysis of examples.Through the research, there are two innovation aspects in this thesis. On one hand, the tax base valuation center was proposed to be the tax base valuation subject, earth for living and structure on the earth was proposed to be the tax base valuation object, the market value of tax base valuation was proposed to be the valuation type. On the other hand, feasibilities and difficulties of mass appraisal system were proposed, suggestions about quantitative parameters and data were obtained, which is useful for benefited the process of implementing the mass appraisal system in our country.