Research On The Application Of Tax-base Mass Appraisal Methods In Medium And Small Cities Of China

Tax-base appraisal has a very broad market in foreign countries, and the theoretical research is also constantly in-depth. In recent years, with the constant improvement in China's tax system, real estate tax reform continues to move forward. How to calculate real estate taxes scientifically becomes the focus in China. So, tax-base appraisal has become a hot issue in the appraisal theoretical research. Tax-base appraisal method is the key problem in the theory of real property tax-base appraisal, which decides the tax-base's scientific calculation. At present, mass appraisal method is commonly used in foreign countries'tax-base appraisal, China has also researched on the mass appraisal method, and some scholars also conducted applied research, and achieved some research results. These researches are mainly done in developed cities or large cities, but the research which takes medium and small cities as the research object is also relatively small, and the study conclusion is not universal. This article mainly focuses on the medium and small cities, and provides relevant theoretical support for the tax-base appraisal in medium and small cities in China.This article is based on domestic and foreign research. Firstly, describing the basic theory of the tax-base appraisal and mass appraisal methods, laying the foundation for the article; Secondly, starting from the basic principle of the tax-base appraisal, and combining the basic principles of mass appraisal methods with the characteristics of real estate market in medium and small cities, this article comes to the particularities of mass appraisal methods applied in medium and small cities. And the three basic mass appraisal methods, which are typical properties method, zoning regression method and individual regression method, are respectively analyzed in tax-base appraisal in medium and small cities, the article mainly analyzes the basic processes, existing difficulties and solutions of the three basic methods applied in medium and small cities. Finally, a case in Baoding, the author collected 87 real estate transaction price information, analyzed and quantified the influence factors of the price of real estate, and obtained the basic applied pattern of three methods in medium and small cities, through the typical properties method, zoning regression method and individual regression method simulation applied in Baoding, and explores the method selection of the tax-base appraisal in medium and small cities. This article provides a reference of methods and modes of real estate tax-base mass appraisal methods in medium and small cities in China.This article has been innovative in the following areas: Firstly, some difficulties are caused when the typical properties method, zoning regression method and individual regression method are used in the tax-base appraisal of medium and small sized cities. The author proposes some related solutions to this issue; Secondly, taking Baoding as the example, the author uses the three kinds of major tax-base appraisal methods to simulate, then the author summarizes and analysis the results of the simulation, proposing the basic ideas of method selection.