China's Property Tax Base Assessment Problems And Solutions Analysis

The development of china's real estate has improved many related industries and promoted the faster growth of the national economy. It is the important component of china national economy. In the while, because of the unsound of china real estate system, policies and regulations, the market of real estate develops instability. Such as the developers collect lands and improve the price and so on. They make real estate bubble in some cities detaching the normal developmental track. So the reform of real estate is necessary. The most important task is real estate reform structuring the real estate market according adjusting tax. Most countries in the world place the property tax as the important tax during the owning stage and main source of local government. In our country, the reform of real estate is still in Theoretical Study stage. It's legal protection《Property Rights Law》has been promulgated and is to been implemented. It will further improve the process of the real estate reform.The real estate reform is a systems engineering. The property tax base assessment becomes the key to real estate reform success or failure. The property tax base assessment is assessment to property tax base and forecast. This paper is doing some research on technologies support, subjects, Principle, criterion and methods about property tax base assessment. According the awareness of foreign property tax base assessment advantage and disadvantage, this paper analysis the property tax base structure using quantitative analysis and from economics perspective, and analysis the influence of deciding price on price to property tax base. According to the general problems of property tax base assessment, it explains the technical support before assessment from the property rights registration system and data acquisition system also including the law background, and provides the preliminary proposals. To property tax base assessors, it defines the relation between the assessors and the government. From the principle of property tax base evaluation, it pluses time value factor. From property tax base evaluation's fairness principle, it pluses fair tax assessment model, and also gives it a further analysis. It defines the public market valuation as the property tax base assessment criterions. It explains and analysis property tax base volume assessment methods, especially further analysis and develops the CAMA and AVM methods. To the overestimated or underestimated of property tax base evaluation, it gives adaptive adjusts suggestion. Otherwise, it provides some policy recommendations from institution and staff definition policies, reduction policies, supervise policies and so on.